KHAGHAANY, L. M. . ROLE OF PUBLIC BUDGETING APPROACHES IN IMPROVING THE EFFECTIVENESS OF PUBLIC SECTOR UNITS IN IRAQ: A THEORETICAL ANALYSIS. Akkad Journal Of Contemporary Accounting Studies, [S. l.], v. 1, n. 2, p. 94–111, 2022. DOI: 10.55202/ajcas.v1i2.11. Disponível em: https://journal.acefs.org/index.php/AJCAS/article/view/11. Acesso em: 17 apr. 2026.