The role of accounting in promoting sustainable economic development through program and performance budgeting: An applied study in the Iraqi public sector. Entrepreneurship Journal for Finance and Business, [S. l.], v. 7, n. Special 5, p. 29–39, 2026. DOI: 10.56967/ejfb2026947. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/590. Acesso em: 12 nov. 2026.