Nain, S., Edwin Anak Francis, and Xue GuoHong. “ACCOUNTING IN THE ERA OF DIGITALIZATION IN MALAYSIA: THE CONCEPTUAL FRAMEWORK”. Labuan Bulletin of International Business and Finance (LBIBF), vol. 23, no. 1, Mar. 2025, pp. 1-11, doi:10.51200/lbibf.v23i1.5631.