大象传媒

Presented by Graham Stewart.

On the opening weekend of the new SPL season, we examine the business of football.

As he prepares to stand down as executive director of Hampden later this year, David Kells reflects upon the turnaround in the national stadium's fortunes over the last decade, despite what he says has been a lack of support from the authorities.

While Hampden is expected to turn in a healthy profit this year, the financial prospects for many of Scotland's football clubs look less rosy. According a survey by accountants PKF, income from ticket sales, merchandise, corporate hospitality and sponsorship have plummeted this year - and that's before the reduced income from TV rights this season is factored in.

Ryan McKnight, editor of trade magazine FC Business, tells us how football clubs lack business acumen and why the governing authorities should prevent them from spending beyond their means.

Disagreeing with his analysis are two SPL chairmen: Ronnie MacDonald of Hamilton Academicals and Geoff Brown of newly-promoted St Johnstone.