Document Type : Original Article
Authors
1
Assistant Professor, Department of Industrial Engineering, Zanjan Branch, Islamic Azad University, Zanjan, Iran.
2
Assistant Professor, Department of Public Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran
Abstract
Budgeting in government organizations plays a fundamental role in the optimal allocation of resources, enhancing financial transparency, and achieving overarching governance objectives. However, many executive bodies face challenges such as weak budget absorption, financial deviations, and inefficiencies in planning. This study aims to examine the role of human capital, budget execution commitment, and budget planning accuracy in improving the efficiency of financial resource allocation in governmental organizations, particularly within the Ministry of Economic Affairs and Finance.The research method is descriptive–survey, and the statistical population includes 1,200 managers and official employees, from which 291 individuals were selected as the sample based on Cochran’s formula. Data were collected using a standardized questionnaire and analyzed through SPSS and Smart PLS software. The findings indicate that budget execution commitment has a positive and significant effect on the efficiency of resource allocation and improves the alignment of expenditures with approved programs. In addition, human capital capabilities play a key role in enhancing the accuracy of financial decision-making, reducing errors, and improving the quality of budgeting processes. The results further show that accuracy in budget planning reduces financial deviations, increases transparency, and improves the forecasting of financial needs. Accordingly, all three research hypotheses were confirmed. Overall, the results demonstrate that the integration of execution commitment, competent human capital, and precise planning can pave the way for establishing an efficient, transparent, and evidence‑based budgeting system in governmental organizations, thereby contributing to improved financial management and the optimal allocation of resources.
Keywords
Subjects
