BOUGUERRA, Fouad; BISSAR, Abdelmoutaleb. The importance of the zero budget as a mechanism for the governance of public spending- A sample study for a group of municipalities in the state of M’sila. Journal of Research in Finance and Accounting, [S. l.], v. 6, n. 02, p. 397–413, 2026. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3614. Acesso em: 9 feb. 2026.