📖 Dr Ibrahim has reviewed several articles related to the important budget theory in the public sector. His focuses are on incremental budgeting theory. He gives an insight evaluation on the differences between this theory and the applications of rational theory of budgeting such as planning programing budgeting system and zero based budgeting. Dr Ibrahim gave an appropriate description for each article he reviewed.In my opinion, this is quite useful for the researchers and practitioners in governmental organizations. prof. Dr. Hikmat Ahmad AL Rawi University of Modern Science