THE SYNERGY OF SUSTAINABILITY AND MANAGEMENT IN THE DIGITAL AGE: AN INTEGRATED ANALYSIS OF THE IMPACT ON THE FINANCIAL AND NON-FINANCIAL PERFORMANCE OF BUSINESS ENTITIES - SIGMA

Project “SIGMA” is implemented within the framework of the National Recovery and Resilience Plan 2021–2026 and is financed by European Union funds through the NextGenerationEU instrument.

Research team

Mirjana Hladika, PhD

Associate Professor, Project Leader

Mirjana Hladika, PhD, is an associate professor at the Department of Accounting at the Faculty of Economics and Business, University of Zagreb, with extensive experience in leading and participating in projects focused on the strategic application of management accounting. As a key course lecturer and author of numerous university textbooks, scientific books, and scientific papers, she has established herself as an expert in management accounting, financial reporting, corporate social responsibility (CSR) and sustainability reporting, and the digitalization of accounting. She is building her international scientific reputation through guest lectures at foreign institutions and active membership on the editorial boards of prestigious journals, including the International Journal of Multidisciplinarity in Business and Science and The Journal of Accounting and Management. In addition to her academic career, she is strongly engaged in the professional community within the professional governing bodies of financial institutions in the country and abroad, which provides her with a unique combination of theoretical knowledge and practical application. Her expertise in managing research teams and applying advanced scientific research methods makes her an exceptionally competent leader of the SIGMA project, ensuring the successful integration of digital technologies and sustainability standards into modern management processes.

Katarina Žager, PhD

Full Professor with tenure, Project Associate

Katarina Žager, PhD, is a full professor with tenure at the Department of Accounting at the Faculty of Economics and Business, University of Zagreb. Her extensive knowledge and long-standing career in accounting information systems, company performance analysis, and accounting digitalization ensure the theoretical and methodological solidity of the entire project. She is the author of numerous scientific and professional papers and has participated in numerous research projects during her work to date. She is a member of the editorial boards of several reputable scientific and professional journals and actively participates in the work of professional associations. She holds a certificate as an internal auditor, and her expertise in analyzing financial and non-financial reporting is of exceptional importance for validating research results. Within the framework of the SIGMA project, her expertise particularly contributes to achieving goals focused on the digitalization of processes and the analysis of their impact on the performance of business entities.

Sanja Sever Mališ, PhD

Full Professor, Project Associate

Sanja Sever Mališ, PhD, is the Dean of the Faculty of Economics and Business, University of Zagreb and a full professor at the Department of Accounting. She has published more than 150 scientific and professional papers to date and is the author or co-author of several university textbooks in financial statement analysis and auditing. As the head of an institution with the prestigious 'triple crown' (AACSB, EQUIS, AMBA), she actively participates in the work of professional review teams for the accreditation of business schools (EQUIS). She has experience in project management, gained during her term as Vice-Dean for Strategic Partnerships and Projects, where she coordinated complex international consortia or participated in projects within the HORIZON, Erasmus+ and Croatian Science Foundation programs. Her expertise is also recognized in the professional community through her role as a certified internal auditor and her involvement with professional bodies. She is a member of the editorial board of the scientific journal Proceedings of the Faculty of Economics and Business in Zagreb and of the professional journal Accounting and Finance. On the research team for the SIGMA project, she brings strategic insight into analyzing financial performance and applying digital technologies in accounting.

Nikolina Dečman, PhD

Associate Professor, Project Associate

Nikolina Dečman, PhD, is an associate professor at the Department of Accounting at the Faculty of Economics and Business, University of Zagreb. Her scientific focus is on integrated and ESG reporting, as well as the impact of digital transformation on contemporary accounting practice. She is the author or co-author of more than eighty scientific and professional papers published in international and domestic journals, conference proceedings, and professional publications. She has relevant experience in various international and national projects as a project manager or associate (Ministry of Science, Education and Sports, Erasmus+, Croatian Science Foundation, University of Zagreb, Polish National Agency for Academic Exchange). From 2020 to 2023, she served as the main coordinator of the DIGI4Teach strategic partnership consortium within the Erasmus+ KA2 program, entitled "Challenges and practices of teaching economic disciplines in the era of digitalization." She has practical knowledge in managing all phases of the project cycle, from finance and administration to dissemination of results. She is the editor of the journal Ekonomski znalac and a member of the editorial board of the Journal of Intercultural Management. In her work, she actively connects scientific work with the needs of the business community and the improvement of digital competencies in education. Within the SIGMA project, her knowledge of integrated reporting and digitalization is important for achieving goals focused on visibility, the analysis of the usefulness of sustainability information, and research on digital technologies. With her expertise, she directly contributes to the methodological development and interpretation of the impact of digital processes on the overall performance of business entities.

Marina Ercegović, PhD

Assistant Professor, Project Associate

Marina Ercegović, PhD, is an assistant professor at the Department of Accounting at the Faculty of Economics and Business, University of Zagreb, with a strong research focus on management accounting, company performance analysis, and the application of modern digital tools in business processes. She has made her scientific contribution through the publication of numerous scientific and professional papers and by participating in the development of a university manual and a scientific book. She has experience working on projects funded by the University of Zagreb and was an associate on the international Erasmus+ strategic partnership project, Challenges and practices of teaching economic disciplines in the era of digitalization (DIGI4Teach). Her expertise has been strengthened by training in applied econometrics, enabling her to apply sophisticated statistical methods in her research. Her expertise is directly related to the realization of goals aimed at the application of digital technologies and the analysis of financial and non-financial performance.

Ana Rep Romić, PhD

Assistant Professor, Project Associate

Ana Rep Romić, PhD, is an assistant professor at the Department of Accounting at the Faculty of Economics and Business, University of Zagreb. As a member of the project team, she participated in several scientific research projects funded by various sources (the University of Zagreb, the Croatian Science Foundation, the Polish National Agency for Academic Exchange, Erasmus+, and Jean Monnet). Her research interests include financial, non-financial, and sustainability reporting, with an emphasis on report quality and the effects of disclosure requirements on the quality of financial and non-financial reports. She is also active in the fields of accounting for small and medium-sized enterprises, accounting information systems, and digitalization in education. She is the author or co-author of more than forty scientific and professional papers and co-editor of the scientific monograph Corporate Sustainability Reporting in Central and Eastern European Companies, published by Routledge Taylor & Francis Group. She is a member of the editorial board of the scientific journals Green Transition and Sustainable Development (GTSD) and Problems of Theory and Methodology of Accounting, Control and Analysis. Her expertise in sustainability and reporting significantly contributes to the SIGMA project's research goals.

Petra Halar, PhD

Senior Teaching and Research Assistant, Project Associate

Petra Halar, PhD, is a senior teaching and research assistant at the Department of Accounting at the Faculty of Economics and Business, University of Zagreb. Her scientific interests and professional activities are primarily focused on internal audit, internal control systems, and the digital transformation of business processes. In her research, she focuses on the adoption of new technologies and the development of modern competencies in the accounting and auditing profession, on which she has published several scientific and professional papers. She regularly presents her research at international scientific conferences. She also contributes to the international scientific community as a thematic area leader at international conferences such as the TAKE Conference and as a member of the organizing committee of the international scientific conference "FEB Zagreb International Odyssey Conference on Economics and Business". Her expertise is continually strengthened through training in multivariate data processing and analysis methods, enabling her to apply advanced methodological approaches in her research. As part of the SIGMA project, she will make a significant contribution by collecting and analyzing primary qualitative and quantitative data, using interview and questionnaire methods. Her expertise is directly related to achieving goals focused on project visibility, investigating the usefulness of sustainability information, and researching the impact of digital technologies on business.

Ivana Bernat, PhD

Senior Teaching and Research Assistant, Project Associate

Ivana Bernat, PhD, is a senior teaching and research assistant at the Department of Accounting at the Faculty of Economics and Business, University of Zagreb. Her scientific interests are primarily focused on management accounting, performance measurement of business entities, and financial and sustainability reporting. So far, she has published more than ten scientific and professional papers and has actively participated as an associate in research projects funded by the University of Zagreb. Her expertise includes the application of quantitative analysis methods, with a special emphasis on regression analysis and processing of primary data collected through survey research. Through her work to date, she has developed skills in systematic literature review and secondary data analysis, which contribute to the theoretical foundation of her research. Within the SIGMA project, she will make an important contribution to research on digital technologies and to the analysis of their impact on the integration of sustainability information into management processes. Her competencies in quantitative analysis are directly related to achieving the goals focused on analyzing the financial and non-financial performance of business entities and ensuring the visibility and scientific dissemination of the project results.

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