FAI PLANS ROSENBORG STYLE ‘BIG CLUB’
By John Healy
STIG has been known to get into interesting places to sate the appetites of our tens of readers for amusing anecdotes and exposes
involving goalpost notices. However, weve never gotten as deep into the zones of bureaucracy of the FAI as this time. Sneaking
past the dozing Beholder guarding the dungeon, we found ourselves face to face with the FAI accounting staff.
Thats a bit misleading really. "Staff" usually implies more than one person, but they hired a civil servant a while
back who went on to improve efficiency so much that all the work is now done by a single Australian quantum accountant. STIG was a
bit disappointed to be honest. Wed actually been looking for John Delaneys personal lounge. With blackjack! And
hookers! Still, we made do, and interviewed the accountant.

We were pleasantly surprised - hes had considerable influence over FAI policy recently. In fact, his opinions have helped
shape the FAIs vision for the league. We got to asking him about the financial side of the eircom league, and he was quite
animated, "This is really my brainchild here. It depends very much on quantum accountancy." Now STIG can call on a body
of knowledge so vast that we are personally responsible for most of the factual errors on Wikipedia (we have a bet going on how long
it will take the public to correct them all), but quantum accountancy was a new one to us.
"Its quite simple really," the Australian guy told us. "Applied to the eircom League, it says that observation
changes the financial state of the league. If you think of the Gini index of a population of league clubs, the Gini index is where you put
the clubs in increasing order of wealth and then the first entry is the proportion of the wealth the poorest club has, and the second entry is
the proportion of the wealth that the first two poorest clubs have and so on. You get a straight line for equal distribution of wealth, and
thats one sort of ideal, but normally you get something like the second line here," he said, pointing to the lower curve on
the graph below (Fig. 1).

"Then your Gini index is related to the area between the two lines. Economists use it as a measure of wealth inequality, but
its much more important here. You see, the line in the first graph there is what you get if you monitor the clubs finances,
make sure that theyre liquid, paying their tax, that sort of thing. Quantum accounting theory says that observing it changes the
result though. If you dont observe club finances, you get something like this," he said, sketching the graph opposite (Fig. 2)
on an elderly pizza box.
"The dips in that graph are impossible in classical accountancy, but the thing is, in this quantum accounting model, the richest
club is wealthier than in the classical model."
STIG was a bit dubious, but willing to accept that as an accountant, he was probably off his head on crack, so we asked him why
this was beneficial to the league. He pointed to the popular Norwegian model. "The FAI wants a big, successful club in the
league," he explained. "This is why the whole league selection thing and UEFA licensing dont observe club finances.
If you start examining finances, it all goes to hell, and the classical approximation starts to work again. It would have worked too, only
the Revenue stepped in. They observed the finances at a couple of the peaks, and they collapsed the whole quantum wave of club
finances. Look at Shels. They were wealthy as you like before someone actually checked the books. Then they were totally
screwed."
STIG escaped at this point by pulling an old anti-accountant trick. We produced a box of screws, and asked him to confirm that there
were 3025 screws in the box. STIGs own accountant has confirmed that there are 3026 screws. We left while he was still counting.
Sorry if the FAIs accounts are a bit late this year. We were stuck.
This article originally appeared in STIG volume 6, issue 6.