Morteza Soleimani; Behnam Gilani Nia
Volume 14, Issue 28 , September 2015, , Pages 89-107
Abstract
With consideration of that the financial statements of famous and professional international football clubs are provided with the human resources accounting approach, it has been tried that with the study of presented research and financial statements to, introduce the conventional approach and ways ...
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With consideration of that the financial statements of famous and professional international football clubs are provided with the human resources accounting approach, it has been tried that with the study of presented research and financial statements to, introduce the conventional approach and ways of reporting by using this approach. By using this way, make the producers and users of Iranian football clubs' financial statements familiar with the merits and benefits of these financial reporting procedures. Another goal is to identify and explore the barriers to the implementation of these methods in preparing the financial statements of Iranian football clubs.
Research Methodology is Descriptive-analytic and the type of survey is considered functional. After studying the survey’s literature and interviewing the experts and professors of accounting and local football clubs’ financial managers and managing directors, Items with lack of effective complete implementation were identified in Iran’s football clubs, Then, by using a common model of exploratory factor analysis, factors and effective measures, were identified and classified into three general categories: internal factors, micro external, macro-external. In the next step a structural equation model was designed based on three categories of aforementioned factors and criteria that affect on each of them and three hypotheses were perceived, which by using lisrel software in confirmatory factor analysis method, the designed model was analyzed and confirmed. by Using the Friedman test, each of the affecting factors and Criteria for the external macro, and micro external and internal factors, were also ranked respectively.