Alnafea, F. 2026. Budgeting for Agility: A Cross-Sectoral Analysis of Fiscal Flexibility, Forecast Accuracy, and AI Integration in Corporate and Public Financial Systems. Journal of Social Sciences and Management Studies. 5, 1 (May 2026), 47–62. DOI:https://doi.org/10.56556/jssms.v5i1.1433.