Marzuki, M., Omar, N., Fadzilah, N. S. M., Azizan, S. S., & Safeei, R. (2026). BEYOND THE LEDGER: HOW DIGITALISATION AND ORGANISATIONAL CHANGE DRIVE SUSTAINABLE VALUE CREATION IN MANAGEMENT ACCOUNTING. INTERNATIONAL JOURNAL OF ENTREPRENEURSHIP AND MANAGEMENT PRACTICES (IJEMP), 9(35), 955–973. https://doi.org/10.35631/IJEMP.935053