Mohd Salleh, Safrul Izani, Sazali Saad, and Dzarfan Abdul Kadir. “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 (July 31, 2026): 78–92. Accessed October 16, 2026. https://e-journal.uum.edu.my/index.php/myjid/article/view/30492.