Proposing a model for the effect of performance-based budgeting on the qualities of higher education in Iraq. Periodicals of Engineering and Natural Sciences, [S. l.], v. 11, n. 4, p. 144–159, 2023. DOI: 10.21533/pen.v11.i4.206. Disponível em: https://pen.ius.edu.ba/index.php/pen/article/view/206. Acesso em: 21 apr. 2026.