The Role of Management Accounting in Sustainable Financing of Urban Sports Projects

The development of urban sports infrastructure, as a key element in enhancing citizens' quality of life, requires sustainable and efficient financial resources. In this context, management accounting serves as a tool for planning, controlling, and evaluating resources, playing a crucial role in sustainable financing. This study aims to examine the role of management accounting in the sustainable financing of urban sports projects, with an emphasis on sustainable development principles. The research was designed as a descriptive-analytical study, based on both library and field data. The findings indicate that the use of modern management accounting approaches, such as green accounting, performance-based budgeting, and cost-benefit analysis, can enhance financial transparency, reduce unnecessary costs, and improve efficiency in urban sports projects.

کلیدواژه ها:

Management accounting ، sustainable financing ، urban sports projects ، sustainable development ، cost-benefit