Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Budget-based planning model in light of human resource skills

Document Type : Original Article

Authors
Behnoush Jovari 1
Seyyed Kamran Yeganegi 2
1 Assistant Professor, Department of Public Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 Assistant Professor, Department of Industrial Engineering, Zanjan Branch, Islamic Azad University, Zanjan, Iran.
10.22034/psab.2026.233621
Abstract
This study adopts a quantitative approach and employs a validated questionnaire to examine the impact of Human Resource Performance‑Based Budgeting (HR‑PBB) on organizational performance in the Ministry of Economic Affairs and Finance within the framework of Iran’s Vision 2025. The results obtained from Structural Equation Modeling (SEM) indicate that budget implementation and organizational support have direct and statistically significant effects on organizational performance. Moreover, organizational support acts as a full mediator with a strong indirect effect, demonstrating that the transparency generated through budget implementation enhances perceived organizational support, which in turn leads to a significant improvement in organizational performance. The findings emphasize that performance‑based budgeting goes beyond a financial instrument and plays a strategic role in organizational transformation by strengthening human relations and organizational commitment, thereby enhancing the effectiveness of government systems. Accordingly, strengthening communication transparency and sustaining financial discipline are recommended as key requirements for improving the performance of public sector organizations.
Keywords
Budget-based planning
Behavioral skills
Human resource management

Subjects

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Public Sector Accounting and Budgeting
Volume 6, Issue 4 - Serial Number 22
November 2025
Pages 57-82

  • Receive Date 28 August 2025
  • Revise Date 23 October 2025
  • Accept Date 27 October 2025