طراحی الگوی ارتباطی سرمایه اجتماعی کمیته ملی المپیک با گزارشگری مالی بر اساس نظریه حساب­شویی

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 0.77 and 0.73, respectively. Pearson correlation coefficient and logistic linear regression were used to analyze the data. Data analysis was conducted using Pearson's correlation coefficient and logistic linear regression. The final results derived from Structural Equation Modeling (SEM) revealed that social capital can significantly influence financial reporting through its various dimensions—namely, relational, structural, and cognitive. Specifically, the standardized path coefficient (β) for the overall effect of social capital on financial reporting was 0.62, with an associated t-statistic of 8.94 (p < 0.001). Furthermore, the Big Bath theory was found to serve as a moderating factor in this relationship, potentially shaping the nature of financial reports during critical periods. This proposed model can serve as a practical framework for improving financial reporting practices in sports organizations, such as the National Olympic Committee.