MARZUKI, M.; OMAR, N.; FADZILAH, N. S. M.; AZIZAN, S. S.; SAFEEI, R. BEYOND THE LEDGER: HOW DIGITALISATION AND ORGANISATIONAL CHANGE DRIVE SUSTAINABLE VALUE CREATION IN MANAGEMENT ACCOUNTING. INTERNATIONAL JOURNAL OF ENTREPRENEURSHIP AND MANAGEMENT PRACTICES (IJEMP), [S. l.], v. 9, n. 35, p. 955–973, 2026. DOI: 10.35631/IJEMP.935053. Disponível em: https://www.gaexcellence.com/index.php/ijemp/article/view/8860. Acesso em: 15 nov. 2026.