Mohand Majeed talib and Ayad Murad Hassan (2025) “A proposed model for improving accounting measurement using program budgeting and performance accounting within the framework of process re-engineering: an applied study at the Iraqi University”, Iraqi Journal for Administrative Sciences. كربلاء، جمهورية العراق, 9(37), pp. 280–313. doi: 10.71207/ijas.v9i37.3035.