目的：本研究檢視運動贊助情境中之規劃與提供贊助行為所涉及的可能機制與利害關係人，並探討正當性來源類型 (法規、道德以及認知正當性) 在運動贊助情境中所扮演的角色與其影響效果。方法：透過質性的個案研究方法，本研究共收集了二十位重要利害關係人的半結構性訪談，研究對象包括運動員、贊助者、潛在贊助者及贊助媒合者，接著，研究者針對所得資料進行內容耙梳分析。結果：三種正當性類型不僅會個別影響運動贊助行為，亦會彼此影響產生效果。此外，本研究也發現社會資本往往可提供補償作用，來促進贊助行為的產生，或甚至可加速提供贊助行為的過程，而扮演促進的催化角色。結論：理論貢獻方面，本研究在運動贊助情境中，理論化正當性與社會資本的構念與效用；而實務意涵方面，本研究也進一步指出過去未受重視的各種利害關係人 (諸如政策制訂者、大專院校、潛在贊助者以及運動員等)，所可能提供的協助與貢獻。

Purpose: This study examines the impacts of legitimacy on the planning and providing in the context of sport sponsorship. Three types of legitimacy, including regulatory, moral and cognitive, are used as a lens to form the basis of our theoretical foundation. Methods: Based on this lens, a qualitative case study has been conducted to collect and analyze empirical insights from existing sponsors, potential sponsors, event organizers, sports men and women and other relevant stakeholders. Results: Our findings suggest that each type of legitimacy can often influence sponsorship behaviors in isolation or in conjunction. However, what seems to be particularly crucial from our findings is that social capital can often compensate the lack of legitimacy to reach sponsorship deals. Conclusions: Our contributions are crucial not just for theorizing the notion of legitimacy in conjunction with social capital in the context of sport sponsorship, but also the practical implications proposed for various stakeholders, including policy makers, universities, potential sponsors and sports men and women.