Isa, Che Ruhana, Zakiah Saleh, and Ruzita Jusoh. “Commitment to Change Among Government Accountants in Malaysia”. Asian Journal of Business and Accounting 4, no. 2 (May 31, 2017). Accessed February 27, 2026. https://ajba.um.edu.my/index.php/AJBA/article/view/2637.