MUTMAINAH, Mutmainah; USMAN, Rudy; DIN, Muhammad; MELDAWATI, Lucyani. The Influence of Public Sector Accounting Digitalization and Financial Apparatus Competence on Social Assistance Fund Accountability with the Role of Bureaucratic Culture as a Moderating Variable. Journal of Economics and Management Scienties, [S. l.], v. 8, n. 3, p. 985–993, 2026. DOI: 10.37034/jems.v8i3.438. Disponível em: https://jems.ink/index.php/JEMS/article/view/438. Acesso em: 13 may. 2026.