Omar, M. K., A. H. Aluwi, and N. Hussein. “Digital Transformation and the Performance of Government Accountants: Toward an Integrated Model of Competence, Leadership, and Performance Measurement”. Advances in Social Sciences Research Journal, vol. 13, no. 01, Jan. 2026, pp. 01-09, doi:10.14738/assrj.1301.19611.