Requirements for shifting from item budgets to program and performance budgets in Palestinian government institutions : An applied study on the Ministry of Health in the Gaza Strip. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 61, p. 261–282, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1133.. Acesso em: 19 dec. 2024.