Salman, Faisal; Hashemi, Seyyed Abbas; Foroghi, Daruosh - In: Risks : open access journal 11 (2023) 2, pp. 1-21
operational budgeting in Iraqi public universities based on the PESTEL model. The study period is 2022, and the research community … operational budgeting in Iraqi public universities, and all the research hypotheses are confirmed. In other words, it was found … significant for establishing operational budgeting in Iraqi public universities. It is suggested that legislators and budgeting …