چکیده:
Background. Several studies have been conducted on the valuation of the intangible assets of organizations not relating to sport. However, there is no comprehensive study in the sport organizations especially in Iran. It is not clear what criteria are required at different levels by the sport organizations especially volleyball clubs to evaluate their intangible assets.
Objectives. In spite of the increasing importance of the intangible assets in various industries, little has been done on the identification of the underlying factors and valuation of this category of assets in sport industry. Therefore, the purpose of this study was to design an economic valuation model of the intangible assets of the volleyball clubs in Iran.
Methods. The sample of the present study in the qualitative section consisted of 47 subjects with 600 subjects participating in the quantitative section. Through application of Cochran formula, the sample size was estimated to be 234 subjects. The study was conducted in a survey method. To this end, first, the intangible assets of the Iranian volleyball clubs were identified using a qualitative method and then analyzed through structural equation modeling (SEM) PLS3 and SPSS22.
Results. The factors with the greatest effects on economic valuation of intangible assets of Iranian volleyball clubs were communication capital, spiritual capital, structural capital and human capital. Thus, it was found that in the economic valuation of intangible assets of Iranian volleyball clubs, the indices such as the relationship between investors and partners and their loyalty in communication capital had the highest value among other indices. Further, the club history and success had the same status in promoting spiritual capital, governing culture of the club, development outlook document of the club in the structural capital, management of contracts, and the number of national players in the club in human capital.
Conclusion. The results of the present study suggested that the proposed conceptual model can be applied by researchers, administrative and financial managers of volleyball clubs and the experts of the privatization organization to have a more comprehensive and precise evaluation of the valuation of intangible assets of a club.
خلاصه ماشینی:
Further, they categorized and confirmed the aspects of economic valuation of the intangible assets of Iranian volleyball clubs by examining previous studies and views of the professors of sports management and economics(View the image of this page) R: Communication capital r10: loyalty of fans, r11: the popularity of the club, r12: club brand identity, r13: brand awareness of the club, r14: perceived quality of the club by fans, r15: relationship of the club with fans, r16: social image of the club, r17: relationship with investors and partners, r18: club identity, r19: advertisement, r2: good fame (player and technical staff), r4: competitive advantage r7: Fans' satisfaction with medalists and current status of club, and r9: dealing with fans' criticisms.
); m2: Membership of the club representatives in relevant international organizations (FIVB, AVC and so on); m4: The right to participate in the tournaments; m5: Club age; m6: Awards gained by the club; m7: Club Ranking (national and international); m8: Club fame; m9: Social capital; m10: Club success; m13: Permits and licenses; m15: Stock value compared to competitors; r2: Recognition (player and technical staff); r4: Competitive Advantage; r7: Fans' satisfaction with medals and club stand; r9: Dealing with Criticism of team supporters; r10: Fan loyalty; r11: Club popularity; r12: Brand personality of the club; r13: Knowledge of club brand; r14: Perceived quality of the club; r15: The association of the club brand by fans; r16: Social image of the club; r17: Communication with the investors and patterns; r18: The identity of a club; r19: Promotion; s4: Using software packages and electronic systems; s15: Quality of Owners and shareholders; s16: Development document (vision, mission, etc.