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 10, no. 02 (December 19, 2025): 374–396. Accessed February 9, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/3301.