ABSTRACT Today, the value of organizations depends on their intangible assets. The purpose of this study is to identification of effective indicators in the economic valuation model for intangible assets of Iranian FUTSAL Premier League clubs with future research approach. Research from the perspective of applied purpose and in terms of how to collect data of descriptive-survey type and in terms of the nature of data, is mixed (qualitative-quantitative) with the future research approach. The statistical population of the study included academic faculties of sport management and economics, coaches and official instructors of the Federation, as well as managers of FUTSAL clubs. Using a snowball sampling method and semi-structured interviews with 29 statistical samples, intangible assets of the FUTSAL Premier League club were identified. After reaching the theoretical saturation and coding, finally the important effective indicators were identified and extracted. After developing a questionnaire and content validation by the researcher distributed a Delphi questionnaire to instructors, coaches, and managers of FUTSAL Premier League clubs and expert faculty in FUTSAL. From the results of three Delphi rounds, 44 key indicators with 5 effective factors were extracted. The results showed that the factors of structural wealth, commercial wealth and public relations, spiritual and value wealth, human and situational wealth and communication wealth are influential in the economic valuation of intangible assets of FUTSAL clubs. Then, using Mic Mac software, diagrams, maps and analysis of identified factors were drawn, and finally 25 key indicators affecting the economic valuation of intangible assets of FUTSAL Premier League clubs were identified. Identifying these factors can be effective and fruitive in attracting more financial sponsors and the desire to invest in FUTSAL clubs.

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