Dr. Mohammadali Aghaei, Dr. Sattar Ah Hchami, and Zinah saad hasan al-musawi. 2022. “THE EFFECT OF OPEN BUDGETING ON GENERAL FINANCIAL MANAGEMENT”. World Bulletin of Management and Law 12 (July):99-106. https://scholarexpress.net/index.php/wbml/article/view/1170.