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 [Internet]. 2026 Jul. 31 [cited 2026 Aug. 16];1:78-92. Available from: https://e-journal.uum.edu.my/index.php/myjid/article/view/30492