Ministry of Youth and Sports Strategic Studies on Youth and Sports 2821-1278 24 67 2025 05 22 The Pattern of financial management development in sports board using artificial intelligence language models. The Pattern of financial management development in sports board using artificial intelligence language models. 601 628 1000 10.22034/ssys.2024.3394.3481 FA Mehran Haghparast Ph.D. Student of sport management. Isfahan (Khorasgan)Branch, Islamic Azad University, Isfahan, Iran Mohammad Soltanhoseini Department of Sports Management, Faculty of Sports Sciences, Isfahan University, Isfahan, Iran. Davoud Nasr Esfahani Assistant Professor of Sports Management, Faculty of Sports Sciences, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran. Journal Article 2024 10 01 The main goal of this research was to develop financial management in sports organizations using artificial intelligence language models. The methodology of this research was qualitative. Data was collected through interviews with language models ChatGPT, Command-R, Claude, Google Gemini, Mistral, and LLaMA, and initial coding was done using AI TalkBot. Then, to validate the codes, researchers re-encoded the extracted codes and then analyzed them using a Charmaz constructivist approach. The validity and reliability of the research were confirmed using triangulation method, re-coding by a financial expert in sports, and Cohens Kappa coefficient. As a result, 240 initial codes were identified, which were reduced to 28 focused codes in later stages, and finally to 10 core codes. The findings include financial health and accountability, improvement in disclosure in financial reports, operational budget planning, financial data analysis based on commitment, financial risk management, cash flow management, cost management and process improvement, human capital, investment and financial supporters, and the use of advanced financial technologies on blockchain platform. These axes are interconnected and each axis helps strengthen other axes. The proposed model contributes to improving transparency, accuracy in budget planning, and financial risk management in sports organizations, and implementing this model can lead to long-term financial sustainability and growth of sports organizations. The main goal of this research was to develop financial management in sports organizations using artificial intelligence language models. The methodology of this research was qualitative. Data was collected through interviews with language models ChatGPT, Command-R, Claude, Google Gemini, Mistral, and LLaMA, and initial coding was done using AI TalkBot. Then, to validate the codes, researchers re-encoded the extracted codes and then analyzed them using a Charmaz constructivist approach. The validity and reliability of the research were confirmed using triangulation method, re-coding by a financial expert in sports, and Cohens Kappa coefficient. As a result, 240 initial codes were identified, which were reduced to 28 focused codes in later stages, and finally to 10 core codes. The findings include financial health and accountability, improvement in disclosure in financial reports, operational budget planning, financial data analysis based on commitment, financial risk management, cash flow management, cost management and process improvement, human capital, investment and financial supporters, and the use of advanced financial technologies on blockchain platform. These axes are interconnected and each axis helps strengthen other axes. The proposed model contributes to improving transparency, accuracy in budget planning, and financial risk management in sports organizations, and implementing this model can lead to long-term financial sustainability and growth of sports organizations. https://faslname.msy.gov.ir/article_1000_b9ddd804112a6e28eeecee8a074d4ed8.pdf