Pereira, Denise de Almeida, Fernanda Filgueiras Sauerbronn, Ana Carolina Pimentel Duarte da Fonseca, and Marcelo Alvaro da Silva Macedo. 2016. “Strategic Practices of Budgeting and Billing in Public Administration: A Case Study in the Brazilian Navy”. Revista Ibero-Americana De Estratégia 15 (2):71-89. https://doi.org/10.5585/ijsm.v15i2.2302.