"Evaluation of the factors affecting the preparation and implementation of investment budgets ’An Empirical Study on a sample of local administrations in Iraq.’" (2013) Al Kut Journal of Economics and Administrative Sciences, 5(12), ص 261–295. موجود في: http://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/144 (تاريخ الوصول: 27 أكتوبر 2026).