This research was conducted to identify and explain the key factors affecting the improvement of budget and financial resource management processes within the Ministry of Economic Affairs and Finance. The primary focus is on three fundamental components: budget executive commitment, strengthening human resource capabilities, and increasing budget planning accuracy as the pillars of intelligent and sustainable financial performance. The statistical population of this study comprised 1,200 managers and official employees, from which a sample of 291 individuals was selected for analysis based on Cochran’s formula. Data collection was performed using standardized questionnaires, and analyses were conducted with high precision using SPSS and Smart PLS statistical software. The findings revealed that budget executive commitment has a direct impact on the effectiveness of resource allocation. Additionally, the role of human capital competencies in enhancing decision-making and the positive impact of planning accuracy on reducing financial variances and promoting transparency were confirmed. All research hypotheses were supported, and the final model exhibited desirable structural consistency. This study offers a novel framework for transparent and accountable budgeting that, by substituting traditional methods with evidence-based management, will lead to increased productivity, the full realization of financial equity, improved economic discipline, and guaranteed long-term sustainability in the macro-financial systems of governmental organizations, particularly within the structure of the Ministry of Finance.
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Yeganegi,S K and Jovari,B . (2026). The Role of Human Capital in the Budget of Government Organizations. Public Sector Accounting and Budgeting, 7(1), 1-22. doi: 10.22034/psab.2026.235967
MLA
Yeganegi,S K , and Jovari,B . "The Role of Human Capital in the Budget of Government Organizations", Public Sector Accounting and Budgeting, 7, 1, 2026, 1-22. doi: 10.22034/psab.2026.235967
HARVARD
Yeganegi S K, Jovari B. (2026). 'The Role of Human Capital in the Budget of Government Organizations', Public Sector Accounting and Budgeting, 7(1), pp. 1-22. doi: 10.22034/psab.2026.235967
CHICAGO
S K Yeganegi and B Jovari, "The Role of Human Capital in the Budget of Government Organizations," Public Sector Accounting and Budgeting, 7 1 (2026): 1-22, doi: 10.22034/psab.2026.235967
VANCOUVER
Yeganegi S K, Jovari B. The Role of Human Capital in the Budget of Government Organizations. PSAB. 2026;7(1):1-22 (In Persian). doi: 10.22034/psab.2026.235967
