Document Type : Original Article
Authors
1
Ph.D Candidate in Sports Management, Faculty of Sports Sciences, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran.
2
Faculty of Sports Sciences, Isfahan University, Isfahan, Iran
3
PhD in Sport Management, Lecturer of Faculty of Physical Education and Sport Sciences, Isfahan Branch, Islamic Azad University, Isfahan, Iran.
Abstract
This paper deals with the development of a financial management maturity model for sports organizations based on artificial intelligence. We jointly consider enhancing financial transparency, oversight and control, risk management, and using advanced technologies in sports organizations. The proposed scheme relies on a constructivist grounded theory approach. The research process involved data collection through in-depth interviews with five AI language models, ChatGPT, Claude, Google Gemini, Mistral, and LLaMA. In addition, these models were utilized as an alternative to traditional experts. Finally, extensive simulations were conducted to validate that 209 initial codes were identified, which were then refined to 44 codes and eventually consolidated into 11 key themes. These themes include financial transparency, oversight and control, budget planning, risk management, and the use of advanced technologies. Numerical results show the efficiency that these themes are interlinked in a chain-like manner and contribute to enhancing the financial efficiency of sports organizations.
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