AMMARI, Takieddine; BELGUELIEL, Noureddine. The Importance of Controlling the Preparation of Budgetary Management Documents for Public Investment Expenditures in Rationalizing State Spending within the Framework of the New Budgetary Reform of 2023 – A Field Study at the Directorate of Programming a. Journal of Research in Finance and Accounting, [S. l.], v. 10, n. 02, p. 148–175, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3285. Acesso em: 9 feb. 2026.