Engleski naziv projekta:

• Accounting for the Future, Big Data and Economic Measurement

Opis projekta

Suvremeno okruženje i digitalizacija zahtijeva nove pristupe za spoznaju i savladavanje novih izazova koji se u mnogočemu razlikuju od dosadašnjih uvjeta. Prilagođavanje razvojnim pravcima i kretanjima na području Europske Unije i izvan nje i  to sa stajališta računovodstva budućnosti i procjene ekonomskih parametara omogućuje postavljanje ciljeva i izbora aktivnosti za postizanje ciljeva. U tom procesu prilagođavanja  i novih izazova značajnu ulogu ima računovodstvo i transformacija podataka dobivenih računovodstvenim praćenje i proučavanjem mikro i makro podataka za prepoznavanje trendova, procjene ekonomskih parametara u cilju kreacije adekvatnih rješenja  za svladavanje nepovoljnih situacija i prepoznavanja poslovnih prilika.  Samo istraživanje proisteklo je iz temeljnog cilja računovodstva koji se sastoji od oblikovanja informacija o aktivnostima i procesima poslovnih i javnih sustava, te pružanje odgovarajućih informacija menadžmentu za mjerenje uspješnosti i učinkovitosti na mikro i makro razini.

Svrha projekta  jest unaprijediti  i razviti nove računovodstvene i ekonomske modele za savladavanje poslovnih horizonata i izazova budućnosti na teorijskoj i praktičnoj razini. Temeljna hipoteza je da se prezentacijom, analizom i usporedbom koncepata, metoda i tehnika računovodstva na mikro i makro razini, povezanih sa Big Datom i procjenom ekonomskih parametara  primjerenih u privatnom i javnom sektoru, njihovim daljnjim razvojem, implementacijom i prilagodbom različitim područjima i modelima organizacije može značajno doprinijeti kvaliteti mjerenja i postizanja uspješnosti i učinkovitosti javnog i privatnog sektora. Ostvarenje ciljeva istraživanja i evaluacija postavljene hipoteze rezultirat će značajnim unaprjeđenjem spoznaja iz područja računovodstva, a time i unaprijeđenom efikasnošću mikro i makro segmenata gospodarstva.

Trajanje projekta

• Od 31. listopada 2019. do 31. listopada 2022.

Projektni tim

1. izv. prof. dr. sc. Ticijan Peruško, voditelj projekta
2. prof. dr. sc. Alfio Barbieri
3. prof. dr. sc. Lorena Mošnja Škare
4. prof. dr. sc. Marinko Škare
5. prof. dr. sc. Robert Zenzerović
6. izv. prof. dr. sc. Ksenija Černe
7. prof. Victoria Krivogorsky, Ph.D. (San Diego State University)
8. izv. prof. dr. sc. Daniel Tomić
9. izv. prof. dr. sc. Sanja Blažević Burić
10. doc. dr. sc. Romina Pržiklas Družeta
11. doc. dr. sc. Danijela Rabar
12. doc. dr. sc. Dean Sinković
13. doc. dr. sc. Saša Stjepanović
14. Adriana Galant, mag. oec

Objavljeni radovi

1. Peruško, T., Šestan, V.(2020). Accounting Information for Improvement of Cost Planning in Accident Insurance // Journal of economic and social development, 7 (2020), 1; 39-48 https://www.bib.irb.hr/1068181

2. Peruško, T., Optimization (2020). Model For Insurance Portfolio Acquisition Cost Management // Interdisciplinary Management Research XVI – IMR2020 / Barković, Dražen ; Dernoscheg, Karl-Heinz ; Pap, Norbert ; Glavaš , Jerko ; Runzhaimer, Bodo ; Wentzel, Dirk G (ur.). Opatija: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Postgraduate Doctoral Study Program in Management Hochschule Pforzheim University, Croatian Academy of Sciences and Arts, 2020. str. 1397-1411. https://www.bib.irb.hr/1068190

3. Peruško, T. (2020). Model za upravljanje provizijskim prihodima u agencijama za zastupanje u osiguranju // Zbornik Ekonomskog fakulteta u Zagrebu, 18 (2020), 1; 95-107. https://www.bib.irb.hr/1068172

4. Rabar, D. (2020). Efficiency of regions: Environmental vs. economic point of view, Interdisciplinary Management Research XVI (Barković, Dražen; Dernoscheg, Karl-Heinz; Erceg, Aleksandar; Glavaš, Jerko; Pap, Norbert; Runzheimer, Bodo; Wentzel, Dirk; ur.), Sveučilište Jurja Strossmayera u Osijeku, Ekonomski fakultet, Poslijediplomski doktorski studij „Management“, Hochschule Pforzheim University i Hrvatska akademija znanosti i umjetnosti, Opatija, str. 1757.-1777. https://imr-conference.com/en/past-issues/

5. Tomić, D. (2020). The perspective of Green GDP in growth modelling. 52nd International Scientific Conference on Economic and Social Development. Porto, Portugal, April 16-17. https://www.bib.irb.hr/1059366

6. Tomić, D., Stjepanović, S., Učkar, D. (2020). From Green GDP to Green Growth – Stylized Macroeconomic Modelling. RED 2020; 9th International Scientific Symposium: Region, Entrepreneurship and Development. Osijek, Croatia, June 2020.  https://www.bib.irb.hr/1065135

7. Stjepanović, S. (2020). Deficit cuts, jobs losses and Long-run economic growth in Croatia, Economic and Social Development 53rd International Scientific Conference on Economic and Social Development. https://www.bib.irb.hr/1080864

8. Stjepanović S., Tomić D., Grbac V., (2020).Usporedba rezultata testiranja Okunovog zakona za Hrvatsku i Slovačku// Oeconomica Jadertina, 10, (2020), 2; 22-42. https://www.bib.irb.hr/1098753

9. Škare, M., Tomić, D., Stjepanović, S. (2020). Energy Consumption and Green GDP in Europe: A Panel Cointegration Analysis 2008-2016. Acta Montanistica Slovaca, Vol. 25, No. 1, pp. 46-56. https://www.bib.irb.hr/1066957

10. Mošnja-Škare, Lorena (2021). Accounting Aspects – Strategic Accounting Model Development for Personalized Medicine Management, Nova Publishers, https://www.bib.irb.hr/1165833.
    https://novapublishers.com/shop/novel-perspectives-in-economics-of-personalized-medicine-and-healthcare-systems/

11. Blažević Burić, S., (2021). IMMIGRANTS IN THE CROATIAN LABOR MARKET: DO THEY SUBSTITUTE NATIVES?, 76th International Scientific Conference on Economic and Social Development - "Building Resilient Society" – Zagreb, 17-18 December, Varazdin Development and Entrepreneurship Agency. https://www.esdconference.com/upload/book_of_proceedings/Book_of_Proceedings_esdZagreb2021_Online.pdf

12. Peruško, T. (2021).Cost Modeling in Republic of Croatia Life Insurance Market, Interdisciplinary Management Research XVII – IMR2021, Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, Croatia Postgraduate Doctoral Study Program in Management Pforzheim University, Business School, Germany Croatian Academy of Sciences and Arts, Opatija str. 687-703. https://imr-conference.com/wp-content/uploads/IMR_XVII_final.pdf

13. Peruško, T., Šestan, V. (2021). Modeliranje utjecaja zaračunate godišnje bruto premije na troškove pribave i likvidirane štete na tržištu zdravstvenog osiguranja Republike Hrvatske, ACCOUNTING AND MANAGEMENT – A&M, 22nd International Scientific and Professional Conference, Zagreb: "Hrvatski računovođa" neovisna udruga računovođa poreznih savjetnika i financijskih djelatnika, Poreč. str. 119-129.  https://www.hrvatski-racunovodja.hr/zbornici-radova-rim.php.

14. Galant, A. & Cvek, D. (2021). The effect of environmental performance investments on financial performance: analysis of Croatian companies, The Central European Business Review, 10 (5), 37-51, DOI: 10.18267/j.cebr.271, https://cebr.vse.cz/artkey/cbr-202105-0003_the-effect-of-environmental-performance-investments-on-financial-performance-analysis-of-croatian-companies.php.

15. Galant, A. &  Kontošić Pamić, R. (2021). What environmental information do Croatian enterprises disclose in their non-financial reports, and which items are missing?, Zbornik radova 2.medunarodne znanstvene konferencije Ekonomija razdvajanja (Economics of Decoupling) (ICED), 30.11.-01.12.2020., Sveučilište u Zagrebu, Zagreb. https://www.bib.irb.hr/1136607

16. Rabar, D., Grbin, A. (2021). „Comparative efficiency analysis of Croatian cities and municipalities: A non-parametric approach from a fiscal perspective“, Interdisciplinary Management Research XVII, Sveučilište Jurja Strossmayera u Osijeku, Ekonomski fakultet, Poslijediplomski doktorski studij „Management“, Hochschule Pforzheim University i Hrvatska akademija znanosti i umjetnosti, Opatija, str. 874.-899. https://imr-conference.com/wp-content/uploads/IMR_XVII_final.pdf.

17. Rabar, D., Rabar, D., Pavletić, D. (2021). „Two-Step Manufacturing Process Measurement Model Using Qualitative and Quantitative Data—A Case of Newbuilding Dry-Docking“, Journal of Marine Science and Engineering, 9(5), 464. (17 stranica). https://www.mdpi.com/2077-1312/9/5/464/pdf.

18. Škare, M., Porada-Rochon, M., Stjepanović, S., (2021). Testing for Convergence in Competitiveness and Growth in Selected Economies from 1994 to 2020, Journal of Competitiveness, 13, 3, pp. 147-164 doi:10.7441, joc. 2021.03.09.
     https://www.cjournal.cz/files/420.pdf

19. Tomić, D., Benazić, M. (2021) Financialization vs. de(industrialization) in Croatia: Evidence of a nonlinear behaviour. 40th International Conference on Organizational Science Development: Values, Competencies and Changes in Organization. On-line Maribor, Slovenia, March 17-19. https://www.bib.irb.hr/1116291

20. Škare, M., Tomić, D., Stjepanović, S. (2020) Green business cycle: an analysis on China and France. Acta Montanistica Slovaca, Vol. 25., No. 4., pp. 563-576.   doi:10.46544/AMS.v25i4.10. https://actamont.tuke.sk/pdf/2020/n4/10skare.pdf

21. Tomić, D., Stjepanović, S., Učkar, D. (2021) Green GDP and its Environmental Implications; Is China’s Growth Becoming Greener? RED 2021; 10th International Scientific Symposium: Region, Entrepreneurship and Development. Osijek, Croatia, June 2021. https://www.bib.irb.hr/1133118

22. Učkar, D., Benazić, M. and Tomić, D. (2021) The importance of company’s capital structure in financial relations: The dynamic panel model, Ekonomski vjesnik, Vol. 34., No. 2., pp. 417-430.doi:https:/,.org/10.51680/ev.34.2.13. https://hrcak.srce.hr/ojs/index.php/ekonomski-vjesnik/article/view/13716

23. Zenzerović, R., Černe,  K. (2021) Uloga interne revizije u utvrđivanju efikasnosti intelektualnog kapitala, Interna revizija i kontrola, Žager, Lajoš et.al. (ur.). Zagreb: Hrvatska zajednica računovođa i financijskih djelatnika, 2021. str. 41-54 (pozvano predavanje, domaća recenzija, cjeloviti rad (in extenso), znanstveni); https://www.bib.irb.hr/1147673

24. Zenzerović, R., Černe,  K. (2021). Vrednovanje intelektualnog kapitala – longitudinalna analiza nefinancijskih poduzeća u Republici Hrvatskoj, Intelektualni kapital – 30 godina teorije i prakse u svijetu i Hrvatskoj, Kolaković, Marko; Mišević, Petar (ur.). Zagreb: Hrvatska gospodarska komora, 2021. str. 445-474 (međunarodna recenzija, cjeloviti rad (in extenso), znanstveni); https://www.bib.irb.hr/1176071

25. Bejaković, P; Škare, M.; Pržiklas Družeta, Romina (2021): Social exclusion and health inequalites in the time of COVID-19, Technological and economic development of economy, 27 (2021), 6; 1563-1581, doi: 10.3846/tede.2021.16001.  https://www.bib.irb.hr/1175222 

26. Škare, M; Gil-Alana, Luis A; Claudio-Quiroga, G; Pržiklas Družeta, R. (2021): Income Inequality in China 1952-2017: persistence and main determinants, Oeconomia Copernicana, Vol. 12 No. 4 (2021) 863-888 doi:10.24136/oc.2021.028.  https://www.bib.irb.hr/1174867 

27. Stjepanović, S., Tomić, D., Škare. M. (2022). A new database on Green GDP; 1970-2019: a framework for assessing the green economy // Oeconomia Copernicana, 13 (2022), 4; 949-975 doi:10.24136/oc.2022.027, https://www.bib.irb.hr/1241806
    Tomić, D., Đorđević, T. and Grdić, M. (2022) Economic implications of technological and energy advancement on CO2 emission intensity in selected countries. Oeconomica Jadertina, Vol. 12., No. 1., str. 3-34, https://www.bib.irb.hr/1197301

28. Rabar, D., Rabar, D., Pavletic, D., (2022). Manufacturing Process Performance Measurement Model Using Categorical DEA Approach – a Case of Dry-Docking. International Journal of Technology. Volume 13(3), pp. 484-495.  https://ijtech.eng.ui.ac.id/article/view/5457

29. Bejaković, P., Pržiklas Družeta, R., Škare, M. (2022). Social Implications of ‘P5’ Medicine // Novel perspectives in economics of personalized medicine and healthcare systems / Pržiklas Družeta, Romina ; Škare, Marinko ; Kraljević Pavelić, Sandra (ur.) New York: Nova Science Publishers, Inc., 2022. str. 125-150, doi:10.52305/IMRM1661, https://www.bib.irb.hr/1171665

30. Bejaković, P., Škare, M., Pržiklas Družeta, R. (2022). The evolving burden of disease – long term implications for economic development and health consciousness // Novel perspectives in economics of personalized medicine and healthcare systems / Pržiklas Družeta, Romina ; Škare, Marinko ; Kraljević Pavelić, Sandra (ur.) New York: Nova Science Publishers, Inc., 2022. str. 3-24 doi:10.52305/IMRM1661, https://www.bib.irb.hr/1171652

31. Stjepanović, S., Tomić, D., Križić, I. (2022); Women's inequality in the labor market in Croatia // Economic and Social Development / Ružić, Vlatka ; Šutić, Branislav ; Učkar, Dean (ur.). Varaždin: VADEA, University North, Polytechnic Nikola Tesla in Gospić, University of Warsaw, Mohammed V University in Rabat, Polytechnic of Medimurje in Cakovec, 2022. str. 48-57 https://www.bib.irb.hr/1201648

32. Tomić, D., Stjepanović, S. (2022). In searching for greener economic outcomes; Identification of factors influencing Green GDP // Society’s Challenges for Organizational Opportunities / Šprajc, P. ; Maletič, D. ; Petrović, N. ; Podbregar, I. ; Škraba, A. ; Tomić, D. ; Uli, V. ; Žnidaršič, A. (ur.). Maribor: University Press, University of Maribor, 2022. str. 993-1010 doi:10.18690/um.fov.3.2022.72, https://www.bib.irb.hr/1187151

33. Tomić, D., Kersan-Škabić, I. (2022) What drives levels of CO2 emissions – International comparison based on broaden Kaya identity. 88th International Scientific Conference on Economic and Social Development. Dubai, UAE, October 19-20,  https://www.bib.irb.hr/1227256

34. Rabar, D., Grbin, A. (2022). „A non-parametric approach to local government efficiency measurement: Some common perceptions reviewed in the case of Istria County“, International Conference Interdisciplinary Management Research XVIII (IMR 2022), Opatija, Hrvatska, 5.-7. svibnja 2022., https://www.bib.irb.hr/1239591

35. Zenzerović, R., Černe, K., Rabar, D. (2022). „Longitudinal analysis of economic activities' relative efficiency using the DEA approach“, 19th International Conference on Operational Research (KOI 2022), Šibenik, Hrvatska, 28.-30. rujna 2022.,  https://www.bib.irb.hr/1242135

36. Galant A., Černe K., Zenzerović R. THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE: EVIDENCE FROM CROATIA, ICES 2022 International Conference of the School of Economics and Business in Sarajevo, 14.10.2022., Sarajevo https://www.efsa.unsa.ba/ef/sites/default/files/ices2022_agenda_final.pdf

37. Zenzerović, R.,  Černe, K.,  Galant, A.: COMPARISON OF ECONOMIC VALUE ADDED AND MODIFIED VALUE-ADDED INTELLECTUAL COEFFICIENT AS A MEASURES OF INTELLECTUAL CAPITAL VALUATION, The 10th International Scientific Conference "Finance, Economics and Tourism" (FET 2022), 22-24.09.2022., Pula https://fet.unipu.hr/fet2022

38. Peruško, T. (2022) Analysis of financial performances of assistance insurance in the Republic of Croatia // The 10th International Scientific Conference "Finance, Economics and Tourism"-FET 2022, PULA: Faculty of Economics and Tourism “Dr. Mijo Mirković”, Juraj Dobrila University of Pula, Croatia and Croatian Academy of Sciences and Arts (HAZU), 2022., https://www.bib.irb.hr/1238634 

39. Peruško, T., Sinožić, S. (2022). CVP Analysis Model for Decision Making in Health Insurance, International Conference Interdisciplinary Management Research XVIII (IMR 2022), Opatija, Hrvatska, 5.-7. svibnja 2022, 2022. str. 550-563., https://www.bib.irb.hr/1238580

40. «Business Insights»/ Mošnja-Škare, Lorena (ur). Pula: Sveučilište Jurja Dobrile u Puli, 2022 https://www.bib.irb.hr/1249499