Sažetak
Cilj: Ovo istraživanje analizira ulogu ponovne procene vrednosti imovine i sistema informacione tehnologije (IT) podrške u unapređenju finansijske transparentnosti i procesa donošenja odluka u sportskim organizacijama i klubovima u Srbiji. Metode: Sprovedeno je istraživanje poprečnog karaktera među 117 najviših rukovodilaca sportskih organizacija u Republici Srbiji. Podaci su prikupljeni korišćenjem strukturiranog upitnika kojim je mereno pet faktora: realno finansijsko prikazivanje imovine, pouzdanost izveštavanja, rast poslovne dobiti, smanjenje troškova i bezbednost IT sistema. Razlike u procenama rukovodilaca pre i nakon ponovne procene vrednosti imovine analizirane su primenom t-testa. Rezultati: Statistički značajne razlike (p < 0,001) uočene su za sve analizirane faktore, što ukazuje da su ponovna procena vrednosti imovine i unapređeni IT sistemi podrške povezani sa većim poverenjem rukovodilaca u finansijsko izveštavanje i procese donošenja odluka. Zaključak: Rezultati ukazuju da sistematska ponovna procena vrednosti imovine, u kombinaciji sa finansijskim upravljanjem podržanim informacionim tehnologijama, može značajno unaprediti transparentnost i strateško odlučivanje u sportskim organizacijama. Buduća istraživanja trebalo bi da ispitaju uzročno-posledične mehanizme i organizaciona ograničenja koja utiču na primenu ovakvih praksi.
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Key words
procena vrednosti, IT, poslovne knjige, sportski klubovi.
