This study explored the factors influencing the enhancement of budget and financial resource management within government organizations, with a particular focus on the Ministry of Economic Affairs and Finance. It examined three essential components: budget executive commitment, human resource capabilities, and the accuracy of budget planning, which are fundamental to achieving smart and sustainable financial performance. A statistical population comprising 1,200 managers and official employees from the ministry was studied.
Based on the Cochran formula, a sample size of 291 individuals was selected for analysis. Data were collected using standardized questionnaires within scientific frameworks, and the results were analyzed using SPSS and Smart PLS software. The findings revealed that budget executive commitment has a positive and substantial impact on improving the efficiency of financial resource allocation processes.
Furthermore, the critical role of human resource capabilities in enhancing budget-related procedures and financial decision-making was established. Precision in budget planning also contributed to improved efficiency, reduced financial discrepancies, and enhanced transparency in resource allocation systems. Statistical analyses verified all research hypotheses, affirming the coherence of the proposed analytical model.
The research offers an actionable framework focused on the interaction between these three components to improve financial management and budgeting in Iran's public sector. Integrating executive commitment, strengthening human resource capabilities, and enhancing analytical precision in planning forms a strong foundation for a more transparent, accountable, and data-driven budgeting system.
These findings highlight a shift toward intelligent, evidence-based management practices that move away from traditional budgeting approaches, fostering greater economic efficiency, fiscal equity, and long-term sustainability.