Evaluation of the factors affecting the preparation and implementation of investment budgets "An Empirical Study on a sample of local administrations in Iraq.". KJEAS [انترنت]. 12 أبريل، 2013 [وثق 27 أكتوبر، 2026];5(12):261-95. موجود في: http://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/144