{"id":"https://openalex.org/W3010803118","doi":"https://doi.org/10.34874/imist.prsm/doreg-v6i1.14983","title":"\u0623\u0647\u0645\u064a\u0629 \u0623\u062f\u0627\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u062f\u0631\u0627\u0633\u0629 \u0644\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0634\u0639\u0628\u064a\u0629 \u2013\u0627\u0644\u062c\u0632\u0627\u0626\u0631","display_name":"\u0623\u0647\u0645\u064a\u0629 \u0623\u062f\u0627\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0627\u0644\u0645\u062d\u0644\u064a \u062f\u0631\u0627\u0633\u0629 \u0644\u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0634\u0639\u0628\u064a\u0629 \u2013\u0627\u0644\u062c\u0632\u0627\u0626\u0631","publication_year":2019,"publication_date":"2019-01-16","ids":{"openalex":"https://openalex.org/W3010803118","doi":"https://doi.org/10.34874/imist.prsm/doreg-v6i1.14983","mag":"3010803118"},"language":"ar","primary_location":{"id":"pmh:oai:revues.imist.ma:article/14983","doi":null,"is_oa":true,"landing_page_url":"https://revues.imist.ma/index.php/index/article/view/14983","pdf_url":null,"source":{"id":"https://openalex.org/S4210183341","display_name":"Dossiers de Recherches en Economie et Gestion","issn_l":"2336-064X","issn":["2336-064X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2336-064X","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://revues.imist.ma/index.php/index/article/view/14983","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001300078","display_name":"\u0645\u062d\u0627\u062f \u0639\u0631\u064a\u0648\u0629","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u0639\u0640\u0640\u0631\u064a\u0648\u0629, \u0645\u062d\u0627\u062f","raw_affiliation_strings":["\u0623\u0633\u062a\u0627\u0630 \u0645\u062d\u0627\u0636\u0631#R##N#\u062c\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u0628\u0648\u0636\u064a\u0627\u0641 \u0628\u0627\u0644\u0645\u0640\u0640\u0640\u0640\u0640\u0633\u064a\u0644\u0629-\u0627\u0644\u062c\u0632\u0627\u0626\u0631#R##N#ariouamohad@yahoo.fr#R##N# 213 670 11 71 38"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0623\u0633\u062a\u0627\u0630 \u0645\u062d\u0627\u0636\u0631#R##N#\u062c\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u0645\u0639\u0629 \u0645\u062d\u0645\u062f \u0628\u0648\u0636\u064a\u0627\u0641 \u0628\u0627\u0644\u0645\u0640\u0640\u0640\u0640\u0640\u0633\u064a\u0644\u0629-\u0627\u0644\u062c\u0632\u0627\u0626\u0631#R##N#ariouamohad@yahoo.fr#R##N# 213 670 11 71 38","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5001300078"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.29774131,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"6","issue":"1","first_page":"135","last_page":"162"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.3118000030517578,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.3118000030517578,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.3034999966621399,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.2890999913215637,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/zero-based-budgeting","display_name":"zero-based budgeting","score":0.9440000057220459},{"id":"https://openalex.org/keywords/local-public-sector","display_name":"local public sector","score":0.7649999856948853},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.546999990940094},{"id":"https://openalex.org/keywords/sustainability-performance-measurement","display_name":"sustainability performance measurement","score":0.7929999828338623},{"id":"https://openalex.org/keywords/public-governance","display_name":"public governance","score":0.578000009059906},{"id":"https://openalex.org/keywords/budgeting-systems","display_name":"budget system","score":0.6119999885559082},{"id":"https://openalex.org/keywords/fiscal-imbalance","display_name":"fiscal imbalance","score":0.6769999861717224},{"id":"https://openalex.org/keywords/revenue-maximization","display_name":"revenue maximization","score":0.7689999938011169}],"concepts":[{"id":"https://openalex.org/C52438962","wikidata":"https://www.wikidata.org/wiki/Q1555139","display_name":"Rationalization (economics)","level":2,"score":0.662521481513977},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5991764068603516},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5848237872123718},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5748026967048645},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5578347444534302},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5250977277755737},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.4658646881580353},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.45423975586891174},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.45349040627479553},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.313509464263916},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3002949357032776},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.12130686640739441},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09388521313667297},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:revues.imist.ma:article/14983","doi":null,"is_oa":true,"landing_page_url":"https://revues.imist.ma/index.php/index/article/view/14983","pdf_url":null,"source":{"id":"https://openalex.org/S4210183341","display_name":"Dossiers de Recherches en Economie et Gestion","issn_l":"2336-064X","issn":["2336-064X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2336-064X","raw_type":"info:eu-repo/semantics/article"},{"id":"doi:10.34874/imist.prsm/doreg-v6i1.14983","doi":"https://doi.org/10.34874/imist.prsm/doreg-v6i1.14983","is_oa":true,"landing_page_url":"https://doi.org/10.34874/imist.prsm/doreg-v6i1.14983","pdf_url":null,"source":{"id":"https://openalex.org/S7407050941","display_name":"PRSM","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},{"id":"mag:3010803118","doi":null,"is_oa":false,"landing_page_url":"https://revues.imist.ma/index.php/DOREG/article/download/14983/8322","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:revues.imist.ma:article/14983","doi":null,"is_oa":true,"landing_page_url":"https://revues.imist.ma/index.php/index/article/view/14983","pdf_url":null,"source":{"id":"https://openalex.org/S4210183341","display_name":"Dossiers de Recherches en Economie et Gestion","issn_l":"2336-064X","issn":["2336-064X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4324277456","host_organization_name":"TechKnowledge General Trading","host_organization_lineage":["https://openalex.org/P4324277456"],"host_organization_lineage_names":["TechKnowledge General Trading"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2336-064X","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2799742317","https://openalex.org/W2341637307","https://openalex.org/W7218202111","https://openalex.org/W7220183191","https://openalex.org/W7171607818","https://openalex.org/W568061120","https://openalex.org/W1974315970","https://openalex.org/W619984680","https://openalex.org/W2027963750","https://openalex.org/W2965424618"],"abstract_inverted_index":{"\u0647\u062f\u0641\u062a":[0],"\u0647\u0630\u0647":[1],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[2,69],"\u0625\u0644\u0649":[3,70],"\u0627\u0644\u0628\u062d\u062b":[4],"\u0641\u064a":[5,22,26,48,52,76,81,95,100],"\u0645\u062f\u0649":[6],"\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629":[7,57],"\u0645\u0646":[8,30,36,39,58,85],"\u062a\u0637\u0628\u064a\u0642":[9,32,50],"\u0623\u0646\u0638\u0645\u0629":[10],"\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a":[11],"\u0643\u0623\u062d\u062f":[12],"\u0623\u062f\u0648\u0627\u062a":[13],"\u0645\u0631\u0627\u0642\u0628\u0629":[14],"\u0627\u0644\u062a\u0633\u064a\u064a\u0631":[15],"\u0627\u0644\u062d\u062f\u064a\u062b\u0629":[16],"\u0648\u0628\u062e\u0627\u0635\u0629":[17],"\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629":[18,72],"\u0630\u0627\u062a":[19,73],"\u0627\u0644\u0623\u0633\u0627\u0633":[20,74],"\u0627\u0644\u0635\u0641\u0631\u064a\u060c":[21],"\u0645\u0639\u0627\u0644\u062c\u0629":[23,82,119],"\u0627\u0644\u0623\u0648\u0636\u0627\u0639":[24,83],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[25,84],"\u0627\u0644\u0642\u0637\u0627\u0639":[27,77],"\u0627\u0644\u0639\u0645\u0648\u0645\u064a":[28,78],"\u0627\u0644\u0645\u062d\u0644\u064a":[29,79],"\u062e\u0644\u0627\u0644":[31,86],"\u0627\u0644\u0646\u0638\u0627\u0645":[33,51,60],"\u0639\u0644\u0649":[34],"\u0639\u064a\u0646\u0629":[35],"\u0627\u0644\u0628\u0644\u062f\u064a\u0627\u062a\u060c":[37],"\u0648\u062a\u0628\u064a\u0646":[38],"\u0646\u062a\u0627\u0626\u062c":[40],"\u062a\u062c\u0627\u0631\u0628":[41],"\u0627\u0644\u062f\u0648\u0644":[42],"\u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629":[43],"\u0648\u0627\u0644\u062f\u0648\u0644":[44],"\u0627\u0644\u0646\u0627\u0645\u064a\u0629":[45],"\u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a":[46],"\u0627\u0644\u0639\u0644\u0645\u064a\u0629":[47],"\u0645\u062c\u0627\u0644":[49],"\u0645\u0624\u0633\u0633\u0627\u062a":[53],"\u062d\u0643\u0648\u0645\u064a\u0629":[54],"\u0648\u062e\u0627\u0635\u0629":[55],"\u062a\u062d\u0642\u0642":[56],"\u0645\u0632\u0627\u064a\u0627":[59],"\u0648\u062a\u062c\u0646\u0628":[61],"\u0645\u0633\u0627\u0648\u0626":[62],"\u0648\u0635\u0639\u0648\u0628\u0627\u062a":[63],"\u0627\u0644\u0623\u0646\u0638\u0645\u0629":[64],"\u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629":[65],"\u0627\u0644\u0645\u0637\u0628\u0642\u0629.":[66],"\u0648\u0642\u062f":[67],"\u062e\u0644\u0635\u062a":[68],"\u0623\u0646":[71],"\u0627\u0644\u0635\u0641\u0631\u064a":[75],"\u062a\u0633\u0627\u0647\u0645":[80],"\u062a\u062d\u062f\u064a\u062f":[87],"\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629":[88],"\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629":[89],"\u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[90],"\u0648\u0625\u0645\u0643\u0627\u0646\u064a\u0629":[91],"\u062a\u0642\u064a\u064a\u0645":[92],"\u0627\u0644\u0623\u062f\u0627\u0621":[93],"\u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645":[94],"\u0625\u0637\u0627\u0631":[96],"\u062a\u0628\u0646\u064a":[97],"\u0645\u0628\u0627\u062f\u0626":[98],"\u0627\u0644\u062d\u0648\u0643\u0645\u0629":[99],"\u0646\u0627\u0647\u064a\u0629":[101],"\u0627\u0644\u0641\u062a\u0631\u0629":[102],"\u0627\u0644\u0645\u062d\u062f\u062f\u0629":[103],"\u0644\u0644\u062a\u0646\u0641\u064a\u0630":[104],"\u0648\u0628\u064a\u0627\u0646":[105],"\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a":[106],"\u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a\u0629":[107],"\u0648\u062a\u0639\u0638\u064a\u0645\u0647\u0627":[108],"\u0648\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a":[109],"\u0627\u0644\u0633\u0644\u0628\u064a\u0629":[110],"\u0648\u062a\u062c\u0646\u0628\u0647\u0627":[111],"\u0645\u0645\u0627":[112],"\u064a\u062d\u0642\u0642":[113],"\u062a\u0631\u0634\u064a\u062f":[114],"\u0627\u0644\u0646\u0641\u0642\u0627\u062a":[115],"\u0648\u062a\u0639\u0638\u064a\u0645":[116],"\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a":[117],"\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a":[118],"\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0644\u0627\u062a":[120],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629.":[121],"Abstract":[122],"This":[123],"study":[124,203],"aimed":[125],"at":[126,248],"examining":[127],"advantage":[128],"of":[129,137,158,164,168,187,190,199,208,225,231,239,242,245,251,277],"applying":[130],"the":[131,138,147,156,159,166,169,171,188,195,206,209,219,223,237,240,243,249,252,256,260,267,275,285,294],"modern":[132],"budgeting":[133],"systems":[134],"As":[135],"one":[136],"management":[139],"Control":[140],"Tools,":[141],"in":[142,145,150,176,180,211,217,236],"particular":[143],"Zero-Base-Budgeting":[144,210],"addressing":[146,218],"financial":[148,220,228],"situation":[149,221],"The":[151,202,212],"local":[152,213,295],"public":[153,214,296],"sector,":[154],"throug":[155],"application":[157,207],"system":[160,179,192],"on":[161],"a":[162],"sample":[163],"municipalities,":[165],"experiences":[167],"both":[170],"developed":[172],"and":[173,182,197,229,258,266,279,282],"developing":[174],"countries":[175],"appliyng":[177],"such":[178],"government":[181],"private":[183],"situations":[184],"make":[185],"use":[186],"advantages":[189],"this":[191],"to":[193,263,270,273],"avoid":[194],"disadvantages":[196],"difficulties":[198],"traditional":[200],"systems.":[201],"concluded":[204],"that":[205],"sector":[215,297],"contribute":[216],"through":[222],"identification":[224],"administrative":[226],"respansability,":[227],"feasibility":[230],"assessing":[232],"Sustainable":[233,291],"performance":[234],"evaluation":[235],"context":[238],"adoption":[241],"principles":[244],"corporate":[246],"governance":[247],"end":[250],"period":[253],"set":[254],"for":[255],"implementation,":[257],"showing":[259],"positive":[261],"deviations":[262,269],"optimize":[264],"them":[265,272],"n\u00e9gative":[268],"avioded":[271],"achieve":[274],"rationalization":[276],"expenditures":[278],"maximize":[280],"revenues":[281],"thus":[283],"address":[284],"fiscal":[286],"imbalances.":[287],"Keywords":[288],":":[289],"Zero-Base-Budgeting,":[290],"performance,":[292],"Governance,":[293]},"counts_by_year":[],"updated_date":"2026-10-03T13:16:28.481748","created_date":"2020-03-23T00:00:00"}