UTAR, MalaysiaSuzhou City University, China Zhong Ni: PHD student, Faculty of Accountancy and Management, Universiti Tunku Abdul Rahman , 43000 Kajang, Selangor, Malaysia Suzhou City University, 1188 Wuzhong Avenue, Suzhou, Jiangsu province, China Journal Articles Developing a Holistic Framework for Assessing the Development of the Digital Economy JTDE - Vol 12, No 3 - September 2024