Balassem mohammed Ibraheem Alzbady. “THE ROLE OF ZERO-BASED BUDGETS IN EVALUATING THE FINANCIAL PERFORMANCE OF GOVERNMENT INSTITUTIONS-A FIELD STUDY ON A NUMBER OF IRAQI GOVERNMENTAL INSTITUTIONS”. World Economics and Finance Bulletin, vol. 33, Apr. 2024, pp. 77-89, https://scholarexpress.net/index.php/wefb/article/view/4062.