%0 Journal Article %A Rasam, Ebrahim, یاری فرد, رسول, amiri, hoshang %T 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 %J Human Resources Excellence %V 6 %N 3 %P 1-19 %D 2025 %R https://doi.org/10.30495/EHR.1404.1200725 %U https://sanad.iau.ir/fa/Article/1200725