Muhammed, Akram Ahmed, Karzan Adnan Khzer, and Ali Omar Muhammad. “Proposed Framework for the Preparation and Implementation of the Performance Budget in Public Universities Using the ABC Method (applicability to the University of Karamian)”. Journal of University of Human Development 4, no. 4 (December 10, 2018): 75–85. Accessed November 21, 2024. https://journals.uhd.edu.iq/index.php/juhd/article/view/68.