Aryanto, Mohammad Suharyadi, et al. “Role Clarity and the Accountability Paradox in the Three Lines Model: Evidence from the Indonesian Public Sector”. Journal of Accounting, Finance, and FinTech Advancements, vol. 1, no. 3, July 2026, pp. 143-55, https://doi.org/10.70865/jaffa.v1i3.201.