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الگوی گزارشگری مالی مطلوب در فدراسیونهای ورزشی المپیکی ایران | ||
| فصلنامه علمی پژوهشهای کاربردی در مدیریت ورزشی | ||
| مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 30 شهریور 1405 | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/arsm.2026.78512.4067 | ||
| نویسندگان | ||
| مهدی گودرزی1؛ محسن حمیدی* 2 | ||
| 1استادیار گروه مدیریت ورزشی، دانشگاه پیام نور، تهران، ایران. | ||
| 2استادیار گروه آموزش تربیت بدنی، دانشگاه فرهنگیان، تهران، ایران | ||
| چکیده | ||
| پژوهش حاضر با هدف شناسایی عوامل مؤثر بر گزارشگری مالی مطلوب و طراحی الگوی ساختاری آن در فدراسیونهای المپیکی ایران انجام شد. این پژوهش از نظر هدف کاربردی، از نوع توصیفی‑تحلیلی و به روش میدانی با استفاده از پرسشنامه انجام گرفت. جامعه آماری شامل کلیه اعضای هیئترئیسه فدراسیونهای المپیکی ایران (۱۵۰ نفر) بود که بر اساس جدول مورگان ۱۰۸ نفر بهعنوان نمونه انتخاب شدند. ابزار گردآوری، پرسشنامه محققساخته با ۲۲ گویه بر اساس مقیاس پنجارزشی لیکرت بود. روایی سازه با تحلیل عاملی اکتشافی (KMO= 0.901 و آزمون بارتلت معنیدار) و پایایی با آلفای کرونباخ (۰/۷۹) تأیید شد. تحلیل دادهها با آزمونهای کولموگروف‑اسمیرنوف، تحلیل عاملی اکتشافی، مدلسازی معادلات ساختاری و آزمون فریدمن در نرمافزارهای SPSS و PLS انجام گرفت. نتایج نشان داد ۲۲ گویه در چهار عامل دستهبندی میشوند: «تعصبات فردی» (بار عاملی ۰/۵۷۴‑۰/۸۵۷)، «بینشهای مدیریتی» (۰/۵۰۳‑۰/۹۰۱)، «جنبههای نظارتی» (۰/۶۰۱‑۰/۹۰۷) و «ترویج فرهنگی» (۰/۴۵۹‑۰/۹۲۴). این چهار عامل در مجموع ۶۲/۷۴ درصد از واریانس کل را تبیین کردند. شاخصهای برازش مدل (آلفای کرونباخ، پایایی ترکیبی، روایی همگرا و واگرا و SRMR) در سطح مطلوبی قرار داشتند. آزمون فریدمن نشان داد که عامل «تعصبات فردی» دارای بالاترین اولویت و اهمیت است و سپس بهترتیب جنبههای نظارتی، ترویج فرهنگی و بینشهای مدیریتی قرار گرفتند. در تهایت می توان نتیجه گرفت که برای دستیابی به گزارشگری مالی مطلوب در فدراسیونهای المپیکی ایران، باید بهطور همزمان به ابعاد رفتاری (کاهش تعصبات فردی)، ساختاری‑مدیریتی (ارتقای بینش و دانش فنی)، نظارتی‑فناورانه (ایجاد سامانههای شفاف و نظارت هوشمند) و فرهنگی‑ارزشی (نهادینهسازی خودنظارتی و شفافیت) توجه شود. | ||
| کلیدواژهها | ||
| مدیریت ورزشی؛ گزارشگری مالی؛ فدراسیونهای المپیک؛ سوگیریهای فردی؛ شفافیت مالی | ||
| عنوان مقاله [English] | ||
| The Optimal Financial Reporting Model for Iranian Olympic Sports Federations | ||
| نویسندگان [English] | ||
| Mahdi Goudarzi1؛ mohsen hamidi2 | ||
| 1Assistant Professor, Department of Sports Management, Payam Noor University, Tehran, Iran | ||
| 2Assistant Professor, Department of Physical Education, Farhangian University, Tehran, Iran | ||
| چکیده [English] | ||
| Introduction: In the contemporary era, sports have evolved from a social and cultural phenomenon into a colossal global industry with an annual turnover exceeding hundreds of billions of dollars (Mokhlesi et al., 2021; Westerbeek & Smith, 2019). Within this landscape, Olympic sports federations act as strategic institutions responsible for elite athletics, national prestige, and social capital development (Goudarzi, 2017; Petković et al., 2021). However, in Iran, these federations face chronic, underexamined challenges regarding financial management, reporting transparency, and accountability to diverse stakeholders (Taslimi et al., 2016; Rasouli et al., 2020). Heavy dependence on government budgets, bureaucratic structures, and weak oversight mechanisms have created a structural crisis threatening their sustainability. Hence, addressing optimal financial reporting is not a choice but a strategic necessity. Financial reporting is the core of any organization's information system—preparing and presenting financial statements about financial position, performance, and cash flows to internal and external users (FASB, 2010). Beyond legal compliance, it reduces information asymmetry and agency costs, building trust among investors, sponsors, regulators, and the public (Jensen & Meckling, 1976; Hemmer & Labro, 2008). The FASB conceptual framework emphasizes fundamental qualitative characteristics—relevance (predictive and confirmatory value) and faithful representation (complete, neutral, free from error)—along with enhancing characteristics: comparability, timeliness, understandability, and the cost constraint (FASB, 2018; Shojaei, 2018; Akrami, 2017). In non-profit and public organizations like sports federations, “accountability” substitutes for “profitability” (Muda et al., 2018). Users include the Ministry of Sports, National Olympic Committee, oversight commissions, athletes, coaches, sponsors, and the public (Taheri Abed et al., 2020; Palm, 2021). Each seeks transparent, reliable information on resource procurement, allocation, and consumption. Therefore, optimal financial reporting is multidimensional, encompassing not only IPSAS compliance but also managerial insight, organizational culture, regulatory health, and mitigation of individual biases (Rasouli, 2020; Synn & Williams, 2015). The Iranian context differs significantly from developed countries. First, despite legal independence, nearly all Olympic federations rely entirely on government funds, weakening accountability and efficiency (Taslimi et al., 2016). Managers pursue rent-seeking rather than non-governmental resource attraction. Second, senior leaders often lack financial expertise, appointed through political or athletic connections, leading to weak managerial insight and personal biases (Rasouli & Davarzani, 2014). Third, regulatory systems—Ministry oversight, Supreme Audit Court, internal audit—suffer from serious gaps: absence of integrated online systems, standardized risk-based audits, and effective corruption detection (Samipour, 2019; Muda et al., 2018). Fourth, organizational culture is “consumption-oriented” and superficial—reports prepared only for legal compliance, not for learning or improvement. Cultural promotion requires shifting from concealment to “honorable transparency” and self-monitoring (Naderi et al., 2021; Taheri Abed et al., 2020). Prior research remains limited. Internationally, Ball (2001) identified technical, legal, and managerial infrastructures for effective public financial reporting. Muda et al. (2018) highlighted technical and legal factors (independent financial experts) in Indonesian local governments. Synn and Williams (2015) linked financial reporting quality to optimal capital structure via reduced agency costs. Domestically, Taslimi et al. (2016) examined government dependence reducing transparency; Rasouli et al. (2020) found profitability and governance quality positively affect reporting desirability; Mokhlesi et al. (2021) found clubs rely on internal resources and government support. Studies also address fraudulent reporting—managerial ability, political connections, readability, and internal controls (Rezazadeh & Mohammadi, 2019; Rezaei Pitenoei & Safari Gerayli, 2018; Petković et al., 2021). However, three research gaps persist: Lack of a local, multidimensional model—most studies focus on quantitative indicators or single dimensions, ignoring simultaneous behavioral, structural, regulatory, and cultural factors. Neglect of board members’ perspectives—prior work relies on secondary data or auditors, not the primary decision-makers who prepare and approve reports. Research void in sport management—applied, federation-needs-based research is virtually absent; fundamental questions about factors, categorization, and priorities remain unanswered. Thus, this study innovatively designs, tests, and validates a local, multi-factor model for optimal financial reporting in Iranian Olympic federations using exploratory factor analysis (EFA) and structural equation modelling (SEM). From a national perspective, this model aligns with anti-corruption, transparency, and financial health policies. The Ministry and National Olympic Committee can use findings to formulate binding guidelines, IT-based monitoring, and performance evaluation. Internationally, it can prevent financial sanctions from the IOC and world federations (Palm, 2021). Organizationally, implementation can reduce biases, improve technical knowledge, establish advanced monitoring (blockchain, AI), and institutionalize transparency culture, ultimately attracting private sponsors and enhancing athletic performance (Naderi et al., 2021; Hashemi Siavashani, 2015). Primary objective: To identify factors influencing optimal financial reporting and design a structural model for Iranian Olympic federations. Research question: What factors constitute the optimal financial reporting model in Iranian Olympic federations, and with what weight and priority? Methodology: Design: Applied, descriptive analytical, field survey using a questionnaire. Population and sample: All board members of Iranian Olympic federations—150 individuals with formal appointments according to the Ministry of Sports. Using Morgan’s table, 108 were sampled. Questionnaires were distributed via respective federations and completed for analysis. Instrument: A researcher developed questionnaire on factors affecting optimal financial reporting. Part I: demographics (age, marital status, education). Part II: 22 items on influencing factors, rated on a 5 point Likert scale (1 = very low to 5 = very high). Validity and reliability: Content validity assessed by five professors of sport management and accounting. Construct validity via factor analysis: KMO = 0.901 (excellent), Bartlett’s test = 1231.453 (p < 0.001), confirming factorability. Reliability: Cronbach’s α = 0.79 for the total scale, indicating good internal consistency. Data analysis: Descriptive statistics (frequencies, means, SD). Inferential: Kolmogorov Smirnov for normality; EFA for factor extraction; path analysis (PLS SEM) for model testing; Friedman’s test for factor prioritization. Software: SPSS 26, PLS 2, Excel 2010, Word 2010. Findings: Demographics: 73.1% male, 26.9% female; 48.2% had bachelor’s degrees or lower. Normality: Kolmogorov Smirnov test indicated all components were non normal (p < 0.05), so non parametric tests were used. Factor extraction: EFA on 22 items yielded four factors explaining 62.74% of total variance: • Individual Biases (5 items): reducing personal biases, avoiding bias, preventing one sidedness, creating incentives, using external resources—loadings 0.574–0.857. • Managerial Insights (6 items): developing managerial insight, fostering professional skepticism, improving technical knowledge, managing tax affairs, interacting with provinces, creating training—loadings 0.503–0.901. • Regulatory Aspects (6 items): establishing monitoring systems, updating financial tools, leveraging ICT, attracting experts, creating transparency systems, identifying corruption networks—loadings 0.601–0.907. • Cultural Promotion (5 items): cultural transformation, citizenship behaviors, self monitoring culture, training with reporting approach, raising concern levels—loadings 0.459–0.924. Model fit: All fit indices were satisfactory: • Cronbach’s α: 0.79–0.82 • Composite reliability: 0.82–0.86 • Average variance extracted (AVE): 0.45–0.52 (above 0.40) • MSV and ASV were lower than AVE, confirming discriminant validity. • SRMR values: 0.052–0.067 (< 0.10), indicating good model fit. Prioritization: Friedman’s test ranked Individual Biases as the most important factor, followed by Regulatory Aspects, Cultural Promotion, and Managerial Insights (in that order). Discussion and Conclusion: The study identified 22 items loading onto four distinct factors, with Individual Biases being the most critical. This finding is consistent with prior research: Mokhlesi et al. (2021) found government dependence and low priority of financial markets; Rasouli et al. (2020) highlighted profitability and governance; Muda et al. (2018) emphasized technical/legal factors; Synn and Williams (2015) linked reporting quality to capital structure; Ball (2001) stressed technical, legal, and managerial infrastructures. The convergence supports the validity of our model. The prominence of Individual Biases reflects the Iranian federation context, where personal relationships, political ties, and athletic prestige often override professional financial judgment. This underscores the need for objective evaluation criteria, decision support systems, and professional oversight to reduce subjectivity. Managerial Insights, though ranked lowest, remain crucial—training and technical knowledge are foundational for evidence based decisions. Regulatory Aspects demand integrated online monitoring, risk based audits, and whistle blower mechanisms. Cultural Promotion requires a paradigm shift from compliance driven to value driven reporting, embedding self monitoring and accountability at all levels. Theoretically, this study extends agency theory and information asymmetry frameworks to the sports sector, demonstrating that managerial biases constitute a unique agency problem. It offers an integrative model combining behavioral, structural, regulatory, and cultural dimensions—moving beyond unidimensional approaches. Moreover, it incorporates board members’ perceptions, addressing a methodological gap in prior literature. Practical implications: Policymakers and federation administrators can use these findings to: Develop recruitment and training programs to reduce individual biases. Launch financial literacy initiatives for board members. Design and implement IT based monitoring and transparency platforms. Foster a culture of transparency and self regulation through incentives and role modelling. Recommendations derived directly from the factors: Reduce individual biases—establish objective financial decision protocols and external oversight. Manage tax affairs across all federation levels to alleviate managerial difficulties. Leverage ICT in supervisory functions to improve regulatory effectiveness. Create transparency systems for reporting to complement regulatory mechanisms. Develop self monitoring culture to internalize accountability and transparency. Limitations: Self reported data may incur social desirability bias; cross sectional design precludes causal inference; focus on Olympic federations limits generalizability to other sports organizations. Future research should examine longitudinal dynamics, test interventions, and explore these factors in other contexts. Conclusion: This research provides a comprehensive empirical model of optimal financial reporting for Iranian Olympic federations, identifying four key factors with individual biases as the most influential. By addressing these multifaceted elements, stakeholders can enhance transparency, accountability, and sustainable development of Iranian sports. The model offers a practical framework for policy reform and a theoretical foundation for future investigations in sport financial governance. | ||
| کلیدواژهها [English] | ||
| Sport Management, Financial Reporting, Olympic Federations, Individual Biases, Financial Transparency | ||
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