“The Relevance of Budgeting Estimations for Control and Performance Evaluation in Adopting Kaizen: Hypothetical & Empirical Study”. Journal of Accounting and Financial Studies ( JAFS ) 5, no. 11 (June 1, 2010). Accessed May 1, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/642.