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Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe

Year 2026, Issue: 102, 102 - 114, 07.01.2026

Abstract

The purpose of this study is to examine the impact of local governments on sports policies in Turkey. Within this scope, the role of municipalities and local authorities in the planning, implementation, and evaluation of sports policies at the local level is analyzed through a comparison of national and international literature. The study is designed as a theory- and policy-oriented review and adopts a qualitative research approach based on document analysis. Academic journal articles, strategic policy documents, legal regulations, and selected local practice examples related to local sports governance were examined. The document selection prioritized sources directly addressing the institutional role of local governments in sports policy processes. The analyzed documents mainly cover the period between 2000 and 2023, reflecting recent institutional and governance-oriented developments in sports policies. A key limitation of the study is its reliance on secondary data, as it does not include primary empirical evidence from local governments or stakeholders. The findings indicate that although awareness and institutionalization of sports policies among local governments in Turkey have increased in recent years, significant gaps remain in resource allocation, strategic planning, governance, and performance evaluation. In comparison with international examples, participatory and sustainable sports policy practices are still underdeveloped in Turkey. The study emphasizes the need for more effective, participatory, and data-driven local sports policies and proposes a governance-based policy framework focusing on accountability and social participation. Future studies may empirically test these findings through surveys, interviews, or performance-based indicators.

Ethical Statement

“Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe” scientific rules, ethical principles, and citation standards were followed. No falsification was made on the collected data, and this study has not been submitted to any other academic publication for evaluation.

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There are 39 citations in total.

Details

Primary Language English
Subjects Macroeconomics (Other)
Journal Section Research Article
Authors

Halil Ekici 0009-0000-3121-3760

Submission Date October 27, 2025
Acceptance Date December 31, 2025
Publication Date January 7, 2026
Published in Issue Year 2026 Issue: 102

Cite

APA Ekici, H. (2026). Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe. Reforma(102), 102-114.