Financial Management

Purpose: The primary objective of this study is to design a socio-economic model of book publishing with an emphasis on the cultural economy. Methods and Materials: This study employs a grounded theory approach with an inductive movement trajectory. The research process begins with data from the field and literature, leading to conceptualization and determination of relationships between concepts. The statistical population includes all available documents and in-depth interviews with experts in the field of book publishing. The sample size is determined based on theoretical saturation and purposive sampling. Data collection methods include in-depth unstructured and semi-structured interviews, and document studies aimed at discovering and extracting concepts and their interrelationships. Qualitative and conceptual content analysis methods were used through open, axial, and selective coding. Findings: The study identifies several critical factors influencing the book publishing industry in Iran. Key factors include liquidity (5.71%), content production (16.32%), economic conditions (12.06%), social trends (15.19%), cultural trends (4.34%), media (4.34%), legal frameworks (1.93%), and support and infrastructure. Content production emerged as the most significant factor, highlighting the importance of aligning publishing strategies with audience preferences and socio-cultural trends. Economic conditions and social trends also play crucial roles, indicating the need for adaptive strategies in managing financial and social dynamics. Conclusion: This study provides a comprehensive socio-economic model of book publishing, emphasizing the cultural economy. The findings underscore the importance of financial management, content alignment with audienc

This paper deals with the development of a financial management maturity model for sports organizations based on artificial intelligence. We jointly consider enhancing financial transparency, oversight and control, risk management, and using advanced technologies in sports organizations. The proposed scheme relies on a constructivist grounded theory approach. The research process involved data collection through in-depth interviews with five AI language models, ChatGPT, Claude, Google Gemini, Mistral, and LLaMA. In addition, these models were utilized as an alternative to traditional experts. Finally, extensive simulations were conducted to validate that 209 initial codes were identified, which were then refined to 44 codes and eventually consolidated into 11 key themes. These themes include financial transparency, oversight and control, budget planning, risk management, and the use of advanced technologies. Numerical results show the efficiency that these themes are interlinked in a chain-like manner and contribute to enhancing the financial efficiency of sports organizations.