KHALLAF ZAKARIA; FARIS ASMAA; EL BOUHALI MOHAMMED. Budgeting process as a Management Control Tool: A Conceptual and Theoretical Analysis. International Journal Of Applied Management And Economics, [S. l.], v. 2, n. 23, p. 001–021, 2026. DOI: 10.5281/zenodo.23986140. Disponível em: https://www.ijame.com/index.php/IJAME/article/view/494. Acesso em: 6 nov. 2026.