Mohd Salleh, S.I. et al. 2026. Digital Transformation Readiness, Service Cost Accounting and Islamic Public Sector Accountability: A Conceptual Framework for Developing Countries: (Kesediaan Transformasi Digital, Perakaunan Kos Perkhidmatan dan Akauntabiliti Sektor Awam Islam: Suatu Kerangka Konseptual bagi Negara Membangun). Malaysian Journal of Islamic Development. 1, (Jul. 2026), 78–92. DOI:https://doi.org/10.32890/myjid2026.1.1.6.