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Submitted on: 14 August 2009.
Revised on: 07 October 2009.
Accepted on: 18 November 2009.
___________________Journal of Public Budgeting Accounting & Financial Management
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Submitted on: 09 April 1998.
Revised on: 23 July 1998.
Accepted on: 07 August 1998.
___________________Journal of Public Budgeting Accounting & Financial Management
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