The Impact of Budget Execution Commitment, Human Resource Capabilities, and Budget Planning Accuracy on the Effectiveness of Budget Attraction

Document Type : Original Article

Authors
Mohammad Hasan Erfaqei Mazinan 1
Kamran Yeganegi 2
Behnoush Jovari 3
1 M.A Student in Public Administration, Budget and Public Finance, Electronics Branch, Islamic Azad University; Tehran ,Iran
2 Assistant Professor, Department of Industrial Engineering, Zanjan Branch, Islamic Azad University, Zanjan, Iran.
3 Assistant Professor, Department of Public Administration and Policy Making, Central Tehran Branch, Islamic Azad University, Tehran, Iran.
10.22034/jmek.2025.515347.1172
Abstract
In today's era, financial resource management is one of the most critical factors for the success and sustainability of organizations, particularly government organizations. This study aims to investigate the impact of budget execution commitment, human resource capabilities, and budget planning accuracy on the effectiveness of budget attraction. The statistical population of this study includes all official employees and managers of the Ministry of Economic Affairs and Finance, totaling 1,200 individuals. A sample size of 291 people was determined using simple random sampling and Cochran's formula. The required data were collected through questionnaires adapted from reputable studies. Specifically, the Kuntadi & Puspasari (2023) questionnaire was used to examine the two components of budget planning accuracy and budget attraction, and the Chaudhry et al. (2019) questionnaire was used to assess human resource capabilities. The results of this study showed that commitment to budget implementation has a positive effect on the effectiveness of budget absorption. All hypotheses were confirmed. Also, human resource capabilities, as one of the key factors, helped to improve the budget absorption process, and finally, accuracy in budget planning also led to increased effectiveness and efficiency of budget absorption. The findings confirm that strong commitment to budget implementation has a positive effect on the efficiency of budget absorption. Human resource capabilities play an important role in improving the budget absorption process, while accuracy in budget planning contributes to the overall effectiveness and efficiency of budget allocation. This study also provides practical suggestions for improving these components in order to improve budget and financial resource management in the Ministry of Economic Affairs and Finance.
Keywords
Budget attraction effectiveness
budget execution commitment
human resource capabilities
budget planning accuracy
Ministry of Economic Affairs and Finance
Subjects
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Management, Economics and Entrepreneurship Studies
Volume 6, Issue 4
Winter 2026
Pages 1-17

  • Receive Date 06 April 2025
  • Revise Date 16 May 2025
  • Accept Date 19 July 2025