MONTENEGRO S., J. del C.; MORENO T., J. A.; MORÁN S, Y. D. C. Results based budgeting as a new approach in public management. Contraloría Fiscaliza, [S. l.], v. 1, n. 1, p. 39–50, 2024. Disponível em: https://revistas.up.ac.pa/index.php/contraloria_fiscaliza/article/view/5962. Acesso em: 11 nov. 2026.