Alhusseinawi, Latfe. “Preparing the General Budget Based on the Principles of Governance (Applied Study on a Sample of Government Units)”. LUMEN Proceedings 7, no. 1 (March 27, 2019): 12-41. Accessed December 14, 2025. https://proceedings.lumenpublishing.com/ojs/index.php/lumenproceedings/article/view/106.