“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)” (2026) Malaysian Journal of Islamic Development, 1, pp. 78–92. doi:10.32890/.