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. JAFS [Internet]. 2022 Dec. 27 [cited 2024 Dec. 19];17(61):261-82. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1133