مهند مجيد طالب, أياد مراد حسن. 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. IJAS [Internet]. 2025 Jan. 20 [cited 2025 Jan. 22];9(37):280-313. Available from: https://journals.uokerbala.edu.iq/index.php/ijas/article/view/3035