“The contractual budget: the ideal technique in planning and implementing capital budgeting projects: a strategy of preparing the contractual budget for Baghdad local government” (2013) Journal of Accounting and Financial Studies ( JAFS ), 8(24). Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/557 (Accessed: 28 April 2024).