THE ROLE OF, AND DISCLOSURE, GOVERNANCE TRANSPARENCY IN ACTIVATING THE IMPLEMENTATION OF PROGRAM AND PERFORMANCE BUDGETING, AS AN ALTERNATIVE TO ITEM BALANCING. World Economics and Finance Bulletin, [S. l.], v. 47, p. 31–50, 2025. Disponível em: https://scholarexpress.net/index.php/wefb/article/view/5261. Acesso em: 3 feb. 2026.