Advances in Social Sciences Research Journal https://journals.scholarpublishing.org/index.php/ASSRJ <p><strong>Advances in Social Sciences Research Journal</strong> (ISSN : 2055-0286) is an international peer reviewed open access bi-monthly on-line journal published by the Scholar Publishing United Kingdom. The journal encourages the researchers and practitioners to publish their research work with an objective to widely share their thoughts, ideas and findings beyond physical boundaries. Theoretical &amp; empirical research articles, reviews and case studies related to all the field of social sciences are welcomed for publication after careful reviews and recommendations from subject experts.</p> <p>Advances in Social Sciences Research Journal (ASSRJ) aims to provide a platform for the researches and professionals to publish and get credit of their innovative research work. It appreciates the theoretical and empirical research in all the fields of knowledge related to social sciences particularly in the domain of Accounting and Finance, Advertisement, Behavioural Sciences, Business Management, Contemporary business issues, Contemporary marketing &amp; Finance, Cultural studies, Developmental economics, Economics, Econometrics, Entrepreneurship and small business management, Finance, Human Resource Management, Marketing, Management Sciences, Operation and Production Management, Organizational Behaviour, Portfolio management, Research Methods in Business, Social ethics in various societies.</p> Scholar Publishing, United Kingdom en-US Advances in Social Sciences Research Journal 2055-0286 <p>Authors wishing to include figures, tables, or text passages that have already been published elsewhere are required to obtain permission from the copyright owner(s) for both the print and online format and to include evidence that such permission has been granted when submitting their papers. Any material received without such evidence will be assumed to originate from the authors.</p> Digital Transformation and the Performance of Government Accountants: Toward an Integrated Model of Competence, Leadership, and Performance Measurement https://journals.scholarpublishing.org/index.php/ASSRJ/article/view/19611 <p>This study examines the influence of digital transformation on job performance among accounting personnel in Malaysia’s public sector, with a specific focus on the Accountant General’s Department of Malaysia (JANM). The research is motivated by the growing need to understand how digitalization initiatives such as the iGovernment Financial Management Accounting System (iGFMAS) shape performance management and measurement practices within public financial management. Using a sequential mixed-method approach, the study begins with qualitative interviews to explore the implementation, benefits, and challenges of digital transformation, followed by a quantitative survey to validate the relationships among key constructs. The model investigates digital competence and leadership support as mediating factors linking digital transformation to job performance. Data will be collected from accounting officers across various grades (W1–W14) through purposive sampling, targeting at least 400 survey responses and 10–20 in-depth interview participants. Quantitative data will be analyzed using statistical software such as SPSS and structural equation modeling tools, while qualitative data will be analyzed thematically using NVivo. The study is expected to produce a performance management and measurement framework tailored to Malaysia’s digital public finance environment. Findings will offer practical insights for enhancing workforce competence, leadership engagement, and performance accountability in the context of digital transformation. The research contributes to both policy and practice by aligning human capital development with technology-driven performance improvement in the public sector.</p> Muhamad Khalil Omar Ainie Hairianie Aluwi Norashikin Hussein Copyright (c) 2026 Muhamad Khalil Omar, Ainie Hairianie Aluwi, Norashikin Hussein https://creativecommons.org/licenses/by/4.0 2026-01-07 2026-01-07 13 01 01 09 10.14738/assrj.1301.19611