Research Article

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

Number: 102 January 7, 2026

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

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.

Keywords

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.

References

  1. Anagnostopoulos, C., Byers, T., & Shilbury, D. (2014). Corporate social responsibility in professional team sport organisations: Towards a theory of decision‐making. European Sport Management Quarterly, 14(3), 259–281. https://doi.org/10.1080/16184742.2014.897736
  2. Andreff, W. (2019). Comparative economic analysis of sport: Lessons from European experiences. Edward Elgar Publishing.
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  4. Ateş, S. (2021a). Amatör spor kulüplerinde mali yönetim sorunları ve çözüm önerileri. İstanbul: Spor Yayınevi.
  5. Ateş, S. (2021b). Amatör spor kulüplerinde mali yönetim uygulamaları ve denetim süreçleri: Türkiye örneği. Spor Yönetimi Dergisi, 8(2), 45–60.
  6. Bayraktar, E., & Yılmaz, M. (2019). Amatör spor kulüplerinde finansal sürdürülebilirlik ve kaynak yönetimi. Spor Bilimleri Dergisi, 30(2), 145–162.
  7. Bayraktar, M. (2019). Spor kulüplerinde finansal yönetim uygulamaları ve sürdürülebilirlik üzerine bir değerlendirme. Spor Bilimleri Araştırmaları Dergisi, 4(2), 75–88.
  8. Bayraktar, M., & Yılmaz, A. (2019). Amatör spor kulüplerinin sosyal işlevleri ve yerel topluluk üzerindeki etkisi. Spor Yönetimi ve Bilgi Teknolojileri Dergisi, 2(1), 25–40.

Details

Primary Language

English

Subjects

Macroeconomics (Other)

Journal Section

Research Article

Publication Date

January 7, 2026

Submission Date

October 27, 2025

Acceptance Date

December 31, 2025

Published in Issue

Year 2026 Number: 102

APA
Ekici, H. (2026). Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe. Reforma, 102, 102-114. https://izlik.org/JA96NB25XN
AMA
1.Ekici H. Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe. Reforma. 2026;(102):102-114. https://izlik.org/JA96NB25XN
Chicago
Ekici, Halil. 2026. “Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe”. Reforma, nos. 102: 102-14. https://izlik.org/JA96NB25XN.
EndNote
Ekici H (January 1, 2026) Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe. Reforma 102 102–114.
IEEE
[1]H. Ekici, “Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe”, Reforma, no. 102, pp. 102–114, Jan. 2026, [Online]. Available: https://izlik.org/JA96NB25XN
ISNAD
Ekici, Halil. “Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe”. Reforma. 102 (January 1, 2026): 102-114. https://izlik.org/JA96NB25XN.
JAMA
1.Ekici H. Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe. Reforma. 2026;:102–114.
MLA
Ekici, Halil. “Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe”. Reforma, no. 102, Jan. 2026, pp. 102-14, https://izlik.org/JA96NB25XN.
Vancouver
1.Halil Ekici. Budget Management and Resource Utilization Efficiency in Amateur Sports Clubs: A Comparison Between Turkey and Europe. Reforma [Internet]. 2026 Jan. 1;(102):102-14. Available from: https://izlik.org/JA96NB25XN