RUTTO, B.; MAKAU, G. K.; KABAU, T.; MWANZIA, M. The Moderating Effect of Institutional Culture on The Relationship Between Operational Practices and Budget Implementation in Selected County Governments in Kenya. Journal of Finance and Accounting, [S. l.], v. 10, n. 2, p. 102–119, 2026. DOI: 10.53819/81018102t3169. Disponível em: https://stratfordjournalpublishers.org/journals/index.php/journal-of-accounting/article/view/2792. Acesso em: 24 apr. 2026.