THE ROLE OF, AND DISCLOSURE, GOVERNANCE TRANSPARENCY IN ACTIVATING THE IMPLEMENTATION OF PROGRAM AND PERFORMANCE BUDGETING, AS AN ALTERNATIVE TO ITEM BALANCING. Wor.econo. and fin. Bul. [Internet]. 2025 Jun. 11 [cited 2026 Feb. 3];47:31-50. Available from: https://scholarexpress.net/index.php/wefb/article/view/5261