DELI, Alyaa AbdAl-Jalil; ALWAN, Badr Mohammed; IBRAHIM, Balsam Mohammed. Using the sustainable planning strategy for improving budget preparation. Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 21, n. 00, p. 37–62, 2026. DOI: 10.36325/ghjec.v21i00.20474. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/20474. Acesso em: 22 oct. 2026.