Designing a Model of the Relationship between the National Olympic Committee's Social Capital and Financial Reporting Based on Big Beth Theory

The purpose of this study was to design a model of the relationship between the social capital of the National Olympic Committee and financial reporting using the Big Bath theory. The research method is descriptive, correlational and applied in terms of purpose. The statistical population included all members of the General Assembly of the National Olympic Committee of Iran from 2014 to 2022, 147 people, who were considered as a statistical sample using the total number sampling method. Of the 147 questionnaires distributed, 121 questionnaires were returned, so the statistical sample was limited to 121 people. The data collection tool included the Nahaiyat and Ghoshal (1998) social capital questionnaire and the Wen Individual Financial Reporting Questionnaire (2017). The face and content validity of the questionnaires were approved by the supervisor. The reliability of the questionnaires was calculated using Cronbach's alpha coefficient for the above questionnaires as 1.77 and 1.73, respectively. Pearson correlation coefficient and logistic linear regression were used to analyze the data. The findings of the study showed that there is a significant relationship between social capital and its components of relational, structural and cognitive capitals with financial reporting in the National Olympic Committee using the Big Bath theory (1.11). The results also show that social capital can affect financial reporting through its various dimensions (relational, structural and cognitive). Also, the Big Bath theory acts as a moderating factor in this relationship and can affect the way financial reports are made during critical periods. This model can be used as a framework for improving financial reporting in sports organizations such as the National Olympic Committee.