Document Type : Original Article
Authors
Department of Sports Management, Payam Noor University
Abstract
The study was conducted with the aim of designing model for optimal and flexible decision-making in sports federations' budgeting under conditions of environmental uncertainty.
This study is applied in terms of its purpose and qualitative in nature, and is a data-based theory study with the systematic approach of Strauss and Corbin. The participants of the study included 17 scientific and executive experts in the field of sports management who were selected using purposive and snowball sampling methods. Data were collected through in-depth semi-structured interviews and continued until theoretical saturation was reached. Data analysis was conducted in three stages of open coding, axial coding, and selective coding using Max QDA software.
Data analysis led to the extraction of 102 open codes, 23 axial codes, and 6 selective codes in the form of a paradigmatic model. The central phenomenon of the study was identified as "flexible and resilient budget decision-making". Causal conditions included financial pressures from sanctions, currency fluctuations, restrictions on international interactions, and a decline in public resources. Predisposing conditions included structural dependence on government budgets, weak financial infrastructure, and a lack of a financial transparency system. Intervening conditions included the quality of financial governance, social capital, transparency, and managerial skills of managers. Strategies adopted included local diversification of financial resources, cost management, resistance sports diplomacy, and socialization of financing.
The paradigmatic model presented shows that optimal budgeting decision-making in sports federations under conditions of environmental uncertainty requires a transition from traditional and passive approaches to active, flexible, and resilient approaches.
Keywords
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