Mohammed Morhij, Basim, Ali Nadhim Al-shik, and Hayder Abbas AL-attar. “The Role of Operational Budgets in Developing Financial Performance”. International Journal of Psychosocial Rehabilitation 24, no. 10 (December 31, 2020): 5490–5503. Accessed May 20, 2025. https://www.psychosocial.com/index.php/ijpr/article/view/5902.