The Results Of The Non-Financial Audit At 16 Elite Hungarian Sport Federations
Vol.9,No.1(2015)
The purpose of our investigation was to analyse the current operational status of 16 elite sports federations (biking, boxing, fencing, gymnastic, judo, track and field, kayak-canoeing, modern pentathlon, rowing, shooting, skating, swimming, tennis, table tennis, volleyball and wrestling), which have been the recipients of extra funding by the Hungarian government. The Hungarian Olympic Committee (HOC) contacted our university to run the non-financial audit, including interviews with leaders of the federations and completing a questionnaire by experts of the associations. Firstly, we examined the associations’ organograms and discovered that 31.25% of the federations have not had any organogram and that only 18.75% had a current, topical and detailed one. Secondly, we investigated the written mission statement of the sport organisations and found that 31.25% had none, while 43.75% of the federations had a current, topical and detailed mission statement. Thirdly, we explored the vision of the organisations and discovered that 56.25% of the federations had failed to create one, while only 12.5% had current, topical and detailed ones. Lastly, we investigated the marketing and promotion strategies and found that 43.75% of the organizations had none, while only 18.75% of the associations had a current, topical and detailed one. As a benchmark, the results of the non-financial audit will help to measure the governmental donation effect, and it is also useful to clarify the operational failures in the elite sport federations.
sport management; development; organization; leadership; non-financial audit
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