ZEMMIT, Fouad. An Analytical Study of the Budget Implementation Process in the Decentralized State Services in Light of the Transition from Line-Item Budgeting to Program and Performance Budgeting in Algeria. Journal of Research in Finance and Accounting, [S. l.], v. 10, n. 02, p. 374–396, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3301. Acesso em: 9 feb. 2026.