| Design and Validation of The Structural Interpretive Model for The Components Influencing Financial Transparency in Irans Sports Institutions |
| Paper ID : 1636-SPORTCONGRESS |
| Authors |
|
mehran haghparast *1, Mahboubeh Khodaparast2 1Ph.D in Sports Management, Department of Sport Management, Isf.C., Islamic Azad University, Isfahan, Iran. Email: Mehran.haghparast@iau.ac.ir 2Department of Sport Management, Isf.C., Islamic Azad University, Isfahan, Iran. |
| Abstract |
| Introduction: Financial transparency is a vital parameter for fostering trust, attracting investment, legitimizing operations, and ultimately enhancing sustainable development in sports institutions (Rawal et al., 2025). In contexts where these institutions often encounter significant challenges in governance and accountability (Melnick et al., 2025), identifying the key factors that influence financial transparency represents the first step in designing effective operational strategies. Methods: This study was conducted with an applied objective, employing a mixed approach in two phases: qualitative and quantitative. In the qualitative phase, semi-structured interviews were carried out with 20 participants, who were selected through purposive sampling from the community of experts and language models in artificial intelligence; the resulting data were analyzed using thematic analysis. In the quantitative phase, 108 experts were selected via stratified random sampling, and data were collected through an Interpretive Structural Modeling questionnaire and analyzed using structural equation modeling techniques. Results: This research resulted in the identification of 6 main dimensions and 24 components, ranked in order of importance as follows: governance and oversight, disclosure and reporting, organizational culture and professional ethics, information technology and infrastructure, laws and regulations along with the external environment, and human resources and professional competencies. Furthermore, the components of "governance and oversight" and "laws and the external environment" are positioned at the foundational level of the model, where they serve as root factors. Conclusion: Based on the findings, financial transparency is a complex, multidimensional system that requires a systematic approach. This research has identified "Governance and Oversight" and "Laws and External Environment" as key leverage points. It is recommended that lawmakers and regulatory bodies focus their reforms on strengthening audit committees, mandating high-quality independent audits, and formulating regulations that enhance transparency, as these actions will have positive effects on other aspects of financial transparency. |
| Keywords |
| Accounting, Artificial Intelligence, Financial Transparency, Sports Governance |
| Status: Abstract Accepted (Poster Presentation) |
