1دکتری مدیریت ورزشی، گروه تربیت بدنی و علوم ورزشی، واحد مشهد، دانشگاه آزاد اسلامی، مشهد، ایران
2دانشیار مدیریت ورزشی، گروه تربیت بدنی و علوم ورزشی، واحد مشهد، دانشگاه آزاد اسلامی، مشهد، ایران
3استاد مدیریت ورزشی، دانشکده علوم ورزشی، دانشگاه فردوسی، مشهد، ایران
4دانشیار مدیریت ورزشی، دانشکده علوم ورزشی، دانشگاه فردوسی، مشهد، ایران
چکیده
هدف از این پژوهش طراحی مدل ارزشگذاری اقتصادی دارایی‌های نامشهود باشگاه‌های لیگ برتر هندبال ایران در سال 1397 بود. جامعه آماری پژوهش حاضر در بخش کیفی شامل 45 نفر و در بخش کمی به دلیل نامشخص بودن حجم جامعه آماری با استفاده از فرمول کوکران حجم نمونه برابر با 386 نفر برآورد شد. این پژوهش از نوع کاربردی و به روش پیمایشی اجرا گردید. ابتدا دارایی‌های نامشهود باشگاه‌های هندبال ایران در این پژوهش به روش کیفی شناسایی و سپس در رویکرد کمی پژوهش تجزیه وتحلیل داده ها از طریق مدل-سازی معادلات ساختاری و با استفاده از نرم‌افزار PLS3 و SPSS22 بود. نتایج نشان داد که بیشترین تاثیر در ارزشگذاری اقتصادی دارایی‌های نامشهود باشگاه‌های هندبال ایران را به ترتیب سرمایه معنوی با (ضریب مسیر902/)0، سرمایه ارتباطی(ضریب مسیر، 900/0)، سرمایه انسانی(ضریب مسیر، 890/0) و سرمایه ساختاری(ضریب مسیر، 885/0) داشتند. بنابراین می‌توان از گفت در ارزشگذاری اقتصادی دارایی‌های نامشهود باشگاه‌های هندبال ایران شاخص‌هایی همچون حق پخش تلویزیونی و ماهواره ای در سرمایه معنوی، محبوبیت باشگاه، در سرمایه ارتباطی، بهسازی و آموزش منابع انسانی در سرمایه انسانی و برنامه های ارزیابی منسجم و منظم در سرمایه ساختاری بیشترین ارزش را در بین سایر شاخص‌های مولفه‌های دارایی‌های نامشهود باشگاه‌های هندبال ایران دارا بودند.
Developing the Economic Valuation Model of Intangible Assets of Iran Handball Premier League Clubs
نویسندگان [English]
mohsen harati1؛ hosein peymanizad2؛ mehdi talebpour3؛ mohamad keshtedar4
1Ph.D. of Sport Management, Physical Education and Sport Sciences Department, Mashhad Branch, Islamic Azad University, Mashhad, Iran
2Associate Professor of Sport Management, Physical Education and Sport Sciences Department, Mashhad Branch, Islamic Azad University, Mashhad, Iran
3Professor of Sport Management, Faculty of Sport sciences , Ferdowsi University, Mashhad, Iran
4Associate Professor of Sport Management, Faculty of Sport sciences , Ferdowsi University, Mashhad, Iran
چکیده [English]
The aim of this study was to develop a model for economic valuation of intangible assets of Iran handball premier league clubs in 2018. The statistical population consisted of 45 subjects in the qualitative section and the sample size was 386 subjects in the quantitative section due to the uncertainty of the population size using the Cochran formula. This study was applied with a survey method. Firstly, the intangible assets of Iran handball clubs were identified by qualitative method and then the data were analyzed by structural equation modeling using PLS3 and SPSS22 software in the quantitative approach. The results showed that spiritual capital (path coefficient of 0.902), communication capital (path coefficient of 0.900), human capital (path coefficient of 0.890) and structural capital (path coefficient of 0.885) respectively had the greatest effect on the economic valuation of intangible assets of Iran handball clubs. Therefore, it can be said that indicators such as television and satellite broadcasting right in intellectual capital, the popularity of the club in communication capital, the improvement and training of human resources in human capital and coherent and regular evaluation programs in structural capital had the highest value in the economic valuation of intangible assets of Iran handball clubs among other indicators of indices of intangible assets of Iran handball clubs.
کلیدواژه‌ها [English]
economic valuation, handball clubs, intangible assets, PLS3, premier league
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