Identifying and ranking the technical capabilities of financial managers with an approach to optimal budget allocation in executive agencies (case study of human resources budget in the field of culture and media)

Subject Areas : Human resource management

Ebrahim Rasam ¹ , رسول یاری فرد ² , hoshang amiri ³

1 - 1- Ph. D Student in Accounting, Persian Gulf International Branch, Islamic Azad University, Khorramshahr, Iran.
2 - 3- Professor of Accounting, Department of Accounting and Management, Shahab Danesh University of Qom, Qom, Iran.
3 - 2- Assistant Professor, Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran.

Received: 2025-02-28 Accepted : 2025-03-16 Published : 2025-10-15

Keywords: Technical capabilities of financial managers, optimal budget allocation, executive agencies, human resources, culture and media,

Abstract :

 

Abstract:
This study examines and ranks the technical capabilities of financial managers, focusing on optimal budget allocation in executive agencies in the field of culture and media. The main objective of this study was to identify key dimensions of financial and accounting capabilities and assess their impact on resource allocation efficiency. To achieve this goal, exploratory research methods, fuzzy Delphi, expert interviews, and descriptive survey questionnaires were used. The results of data analysis show that financial knowledge, understanding the nature of accounts, accounting knowledge, understanding financial laws and standards, and budgeting have a significant impact on optimal budget allocation. The results of data analysis show that financial knowledge, understanding the nature of accounts, accounting knowledge, understanding financial laws and standards, and budgeting have a significant impact on optimal budget allocation. In comparison, the results show that financial and accounting knowledge, especially in areas related to planning and budgeting, is of particular importance. It was also found that knowledge of financial laws and standards was recognized as a key factor in optimal budget allocation. Not only can upgrading these capabilities help improve financial processes and reduce risks related to resource allocation, but the importance of developing financial knowledge and skills in improving budget allocation should be considered.

References:

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