@article{
  author = {Rasam, Ebrahim, یاری فرد, رسول,  amiri, hoshang},
  title = {The Role of Financial Managers’ Technical Competencies in Optimal Budget Allocation in Executive Agencies: A Case Study of the Human Resources Sector in Culture and Media},
  journal = {Human Resources Excellence},
  year = {2025},
  volume = {6},
  number = {3},
  pages = {1-19},
  doi = {https://doi.org/10.30495/EHR.1404.1200725     }
}