D. . Tonu, “Transparency in Regional Budget Management as a Context for Learning Public Administration”, <meta name="google-site-verification" content="hk1EvV2s9SCchFUV_4f7GgLdW5pQDckkxwSCWkj4stU" />, vol. 4, no. 1, pp. 409–416, Mar. 2026.