Designing the optimal financial governance model for professional football clubs in Iran

zahra sadat mirzazadeh ¹ (Motor behavior and sports management group, Faculty of Sport Sciences, Ferdowsi University of Mashhad, Mashhad, Iran)
Fatemeh Gharaei ² (PhD student in sports management, Department of Physical Education and Sports Sciences, Islamic Azad University, Mashhad Branch, Mashhad, Iran)
sanaz Soroori ³ (استادیار دانشگاه آزاد اسلامی واحد مشهد)
Hassan Fahim devin ⁴ (Sports Management, Department of Physical Education And Sports Science, Islamic Azad University, Mashhad, Iran)

Submited date : 2023-07-04 accepted date : 2023-12-19

Keywords: financial governance, football clubs, professional football in Iran,

Abstract :

This research was conducted with the aim of designing the optimal financial governance model of professional football clubs in Iran. In terms of practical purpose, this research is descriptive-analytical from the point of view of data collection, and in terms of implementation method, it is a mixed type of research (quantitative and qualitative). In this research, a combined method with an exploratory approach was used. Three Delphi methods, Q methodology and structural interpretation were used for data analysis. First, by using library studies, the factors of optimal financial governance of Iranian football were identified. Using the Q methodology, the components and indicators of the optimal financial governance of Iranian football were identified. Using the structural-interpretive method, the prioritization and critical levels of the optimal financial governance of Iranian football were determined. The statistical population of this research was all financial experts, financial managers of clubs, auditors and accountants in the field of football, and based on the purposeful sampling method, 20 experts were interviewed. Based on the findings of the research, the components of optimal financial reporting include norms, financial transparency, financial strategies, technical factors, and political and economic factors. Based on this, it can be concluded that the culture of financial governance should be created in Iran's football clubs in order to provide the optimal financial management in the clubs and to create suitable conditions for financial management and resources. The norms component, which is derived from the mental model of the normists among the experts participating in the research, refers to the norms that are essential factors related to sports. Accordingly, for a favorable governance in the financial field, financial transparency in football-related organizations should be considered first. Because financial transparency can prevent many corruptions and problems ahead. Also, justice and impartiality is another desirable indicator in this field, which states that good governance and financial management should have the same view on all phenomena under management and be able to ensure justice between all dimensions, especially the basic teams and women's teams. and establish adult teams.On the other hand, the culture of financial governance should be created in Iranian football clubs in order to provide the optimal financial management in the clubs and to create suitable conditions for financial management and resources. Financial democracy is an indicator that refers to the fair distribution of resources and allows different departments to access the organization's resources based on merit