Project Title
Digital Transformation of Accounting and Auditing for Sustainable Business and Performance Measuremen
Programme
Competitive Research Project
Principal investigator
Ivana Dropulić
Project acronym
DIOR
Duration in months
48 (01.10.2025.-30.09.2029)
Budget
132.250,00 EUR
Scientific area
Social sciences
Scientific field
Economics

„Funded by the European Union – NextGenerationEU. Views and opinions expressed are however those of the author(s) only and do not necessarily reflect those of the European Union or the European Commission. Neither the European Union nor the European Commission can be held responsible for them.“

Summary:
In today’s business environment, which is constantly and rapidly evolving, there is an increasing need for timely, comprehensive, and high-quality information that enables effective decision-making. In recent years, fraudulent financial reporting has become a growing concern, further emphasizing the importance of applying International Financial Reporting Standards (IFRS) to ensure transparency, comparability, and quality of financial data. The aim of this project is to explore the role of accounting and auditing in the context of pervasive digitalization and their impact on business sustainability and performance measurement. Previous research has highlighted the strong influence of information technologies on the accuracy, timeliness, and comprehensiveness of business information, as well as the changing roles of employees involved in internal reporting. The scientific and practical contribution of the project lies in examining the evolving role of accounting and auditing in a digitalized environment, particularly their transformation from traditional functions of recording and reporting into consultative and advisory roles. The project will investigate how digital tools and technologies enhance the efficiency, transparency, and timeliness of accounting processes and their impact on business sustainability. Furthermore, it contributes both to the theoretical understanding and the practical application of modern accounting functions in a digitalized business environment, offering guidelines for adapting accounting practices. The continuous pursuit of efficiency improvement is thus positioned as the foundation for sustainable growth and future development.

On Tuesday, 17 March 2026, and Friday, 20 March 2026, working meetings of the members of the research team were held as part of the project “Digital Transformation of Accounting and Auditing for Sustainable Business and Performance Measurement – DIOR.” During the meetings, the participants were provided with detailed information on their responsibilities, as well as on the planned schedule of activities envisaged in the project work plan. Particular emphasis was placed on familiarizing the participants with the basic rules and procedures applicable to project implementation, with the aim of ensuring the efficient and timely completion of all project tasks. The team members were also introduced to the processes and procedures related to the implementation of individual items of the financial plan, including methods for planning, monitoring, and reporting on expenditures. This is intended to ensure transparent and responsible management of project resources. The meetings contributed to a better understanding of the organizational and operational aspects of the project and laid the foundation for successful continued cooperation among all members of the research team.

1. Dropulić, I. & Čular, M. (2026). Management Accounting in Croatian Public Healthcare Sector: Implications of Digitalization and Development Perspectives. Ekonomski pregled, 77(4), 243–258. https://doi.org/10.32910/ep.77.4.2
2. Perica, I. & Raić, V. (2026). Between concern and trust: accountants' perceptions of artificial intelligence in Croatia. In S. Mališ, I. Načinović Braje & A. Buljan (Eds.), Proceedings of the FEB Zagreb 17th International Odyssey Conference on Economics and Business. Zagreb: Faculty of Economics, University of Zagreb, 2026. https://doi.org/10.22598/odyssey/2026.8
3. Pepur, P., Perkušić, D. & Peronja, I. (2026). Optimizing working capital in the digital era: the impact of accounts receivable and payable management on business performance. In D. Buljan Barbača & M. Miletić (Eds.), Proceedings of the 7th International Scientific and Professional Conference Contemporary Issues in Economy and Technology – CIET 2026. Split: University Department of Professional Studies, University of Split, 2026. https://rektoratunist-my.sharepoint.com/personal/marin_unist_hr/_layouts/15/onedrive.aspx?id=%2Fpersonal%2Fmarin%5Funist%5Fhr%2FDocuments%2FSOSS%2FCIET%2Fproceedings%2FCIET2026%20PROCEEDINGS%2Epdf&parent=%2Fpersonal%2Fmarin%5Funist%5Fhr%2FDocuments%2FSOSS%2FCIET%2Fproceedings&ga=1 

1. Dropulić, I., Letica, M. & Veledar, B. (2026). Menadžersko računovodstvo u eri digitalizacije: konceptualni pristupi i suvremeni alati [Management Accounting in the Era of Digitalization: Conceptual Approaches and Contemporary Tools]. Split: Faculty of Economics, University of Split. By a decision of the Senate of the University of Split adopted at its 138th session, held on 26 March 2026, the book was approved as a university textbook. Class No.: 029-03/26-01/05; Reference No.: 2181-202-3-01-29. The CIP record is available in the national union catalogue of the Bukinet library system under record No. 991006038747009366. ISBN: 978-953-281-097-4.

1. Participation in the Science Festival organized by the University of Split, held from 20 to 25 April 2026. The main theme of the 2026 Science Festival was Energy. As part of the Festival, two lectures were delivered:
   • Accounting as the Energy of a Company: Master the Numbers, Manage the Future (project team members: Dijana Perkušić, Petra Jakaša and Petar Pepur);
   • The Energy of Financial Fraud (project team member: Marijana Bartulović).
2. Promotion of the scientific book developed within the project: Dropulić, I., Letica, M. & Veledar, B. (2026). Menadžersko računovodstvo u eri digitalizacije: konceptualni pristupi i suvremeni alati. Split: Faculty of Economics, University of Split. The book promotion was held on 15 June 2026 at 12:00 noon in the Grand Amphitheatre of the Faculty of Economics, University of Split (https://www.efst.unist.hr/za-studente/novosti/promocija-knjige-menadzersko-racunovodstvo-u-eri-digitalizacije-konceptualni-pristupi-i-suvremeni-alati).

1. Ivana Perica participated in and presented a scientific paper at the FEB Zagreb 2026 – 17th International Odyssey Conference on Economics and Business, held from 20 to 23 May 2026 in Dubrovnik, Croatia.
2. Ivica Pervan participated in and presented a scientific paper at the 12th International Scientific Conference ERAZ 2026, held from 10 to 12 June 2026 in Florence, Italy.
3. Petar Pepur participated in and presented a scientific paper at the 7th International Conference Contemporary Issues in Economy and Technology – CIET 2026, held from 11 to 12 June 2026 in Split, Croatia.
4. Maja Pervan participated in and presented a scientific paper at The 24th Annual European Economics and Finance Society Conference – EEFS Conference, held from 17 to 20 June 2026 in Seville, Spain.
5. Tomislava Pavić Kramarić participated in and presented a scientific paper at The 24th Annual European Economics and Finance Society Conference – EEFS Conference, held from 17 to 20 June 2026 in Seville, Spain.
6. Karmen Vrhar Šušnjara participated in and presented a scientific paper at the 21st International Conference on Operational Research (KOI 2026), held from 23 to 25 September 2026 in Brela, Croatia.