“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)”, myjid, vol. 1, pp. 78–92, Jul. 2026, doi: 10.32890/.