The Role of Financial Transparency and Urban Accounting Systems in the Development of Citizen Sports Infrastructure with a Sustainable Development Approach

Citizen sports, as one of the most important components of sustainable urban development, not only enhance public health and quality of life but also play a vital role in strengthening social capital and cultural cohesion. The development of sports infrastructure in cities requires significant financial resources and proper management of those resources. Lack of financial transparency and weaknesses in urban accounting systems may lead to resource wastage, reduced public trust, and slow progress in sports projects. This study aims to investigate the role of financial transparency and urban accounting systems in the development of citizen sports infrastructure with an emphasis on sustainable development. The findings indicate that transparent financial reporting, coherent accounting systems, and open access to financial information for citizens lead to optimal allocation of resources, increased investor confidence, and ultimately the sustainable development of urban sports infrastructure.

کلیدواژه ها:

Financial Transparency ، Urban Accounting ، Citizen Sports ، Sustainable Development ، Sports Infrastructure