This study investigates the corruption formation process in Iranian football. Data was collected using library studies as well as 18 in-depth and semi-structured interviews with football industry stakeholders. The research data were analyzed through the coding process in three stages: open, pivotal and selective. Grounded Theory was used to determine the initial list of corruption causes. Then, interpretive structural modeling and MICMAC analysis were utilized. Having analyzed the data, the researchers classified the variables into four different levels, and after MICMAC analysis, we divided the variables into two groups of independent and dependent variables. None of the variables were included in the group of autonomous and linkage variables. The results showed that at the highest level, corrupt governance of football (including weak football federation statutes, government control of football, and weak governance in football) was the most influential factor. At the third level, the key factor was structural dysfunction which was underpinned by both weak management and supervision in football. At the second level, defective agreements and monitoring (consisting of weak rules and regulations and inefficient national and club contracts) was significant. At the first level, financial dysfunction (including money laundering and economic and financial factors), bias and opportunism (by journalists and agents), and corruption of human resources (comprising coercion and nurturing corrupt forces) were influential. The findings showed that the managerial level has a major role in preventing corruption.
