TY - JOUR AU - Rasam, Ebrahim AU - یاری فرد, رسول AU - amiri, hoshang TI - 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 JO - Human Resources Excellence VL - 6 IS - 3 SP - 1 EP - 19 PY - 2025 DO - https://doi.org/10.30495/EHR.1404.1200725 ER -