Abstract
DOI: https://doi.org/10.58984/smb2602206t
Purpose: This study examines the role of asset revaluation and IT support systems in improving the financial transparency and decision-making processes of sports organizations and clubs in Serbia. Methods: A cross-sectional survey was conducted among 117 top managers of sports organizations in the Republic of Serbia. Data were collected using a structured questionnaire measuring five factors: realistic financial presentation of assets, reporting reliability, operating profit growth, cost reduction, and IT system security. Differences between managerial assessments before and after asset revaluation were analyzed using t-tests. Results: Statistically significant differences (p < 0.001) were observed across all analyzed factors, indicating that asset revaluation and improved IT support systems are associated with higher managerial confidence in financial reporting and decision-making. Conclusion: The findings suggest that systematic asset revaluation combined with IT-supported financial management may significantly improve transparency and strategic decision-making in sports organizations. Future research should examine causal mechanisms and organizational constraints affecting the implementation of such practices.
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Key words
valuation, IT, business book, sports clubs.
