Designing a model of effective factors on operational budgeting system in the sport by resilient economy approach

Document Type : Original Article


1 Ph.D. Student in Sport Management, Ayatollah Amoli Branch, Islamic Azad University, Amol, Mazandaran, Iran.

2 Assistant Professor in Sport Management, Ayatollah Amoli Branch, Islamic Azad University, Amol, Mazandaran, Iran..

3 Assistant Professor in Sport Management, Sport Science Research institute. Tehran.Iran.


The current study has been conducted with a resilient economy approach, presenting a model for developing the budgeting system aiming at analyzing the establishment of the Operational Budgeting in the sport of the country. The research method was qualitative and grounded theory in which semi-structured in-depth interviews with 14 officials and managers of major sporting institutions in charge of sport and astute experts in economy and sports budgeting have been used in order to collect the data. The data collected throughout the interviews, have been investigated and analyzed in three stages of open, axial and selective coding. Research findings at open coding stage were initial concepts and codes, which 102 final open codes with 595 repetitions were extracted within a total number of 215 initial codes. In the following and at the first stage of axial coding causal conditions, context conditions, action strategies and outcomes of the establishment of Operational Budgeting were extracted and at the second stage the link between the categories was determined based on the research model: causal factors ( factors related to predicting performance, economic factors, factors related to social responsibility and structural factors), action strategies ( human resource strategies, budget strengthening strategies, substrate strategies, budgetary justice strategy and regulatory strategies) and outcomes (empowerment outcomes, structural outcomes, performance outcomes and infrastructural outcomes).