MOHD SALLEH, S. I.; SAAD, S.; ABDUL KADIR, D. 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, v. 1, p. 78–92, 31 Jul.2026.