A Governance-Oriented Structured Diagnostic Approach for Budgetary Process Improvement: Evidence from a Brazilian Electoral Court. - Marilia Cristina Sassim Jesus; Edna Dias Canedo; Daniel Alves da Silva; Guilherme Fay Vergara; Paulo Tadeu Moreira Saldanha; Fábio Lúcio Lopes de Mendonça (ICEIS (2), 2026)