khalfi, nora, and Ahmad yahiaoui. “The Reality of Financial Autonomy of Local Communities and Its Impact on Local Development: “A Case Study of a Group of Municipalities in Boumerdes Province”. Journal of Research in Finance and Accounting 9, no. 02 (December 21, 2025): 159–174. Accessed February 9, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/2998.