“DETERMINANTS AND MOTIVES FOR APPLYING STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES IN THE PUBLIC SECTOR: THEORETICAL STUDY”, Wor.Bul.Man.Law., vol. 18, pp. 153–161, Jan. 2023, Accessed: Apr. 17, 2026. [Online]. Available: https://scholarexpress.net/index.php/wbml/article/view/2062