Project “IOTOJSRH” 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
Project Leader Martina Dragija Kostić is an Associate Professor at the Department of Accounting at the Faculty of Economics & Business, University of Zagreb, with many years of experience participating in scientific research projects aimed at improving reporting and more efficient management in the public sector. Relevant projects are listed below:
2019 – 2023: Associate on the Croatian Science Foundation (HRZZ) scientific project engaging with scientists in the diaspora: "Challenges of financial and non-financial reporting of public sector entities in the context of changing user needs" (joint project with Professor Nives Botica Redmayne, Massey University, School of Accountancy, New Zealand).
2014 – 2018: Associate on the HRZZ research project 8509: "Accounting and financial reporting reform as a means for strengthening the development of efficient public sector financial management in Croatia".
2017: Associate on the scientific project "The impact of accounting performance methods in non-profit organizations on the usefulness and quality of accounting information", funded by the University of Zagreb Support for Scientific and Artistic Research.
2016: Associate on the scientific project "Cost accounting methods in the higher education system", funded by the University of Zagreb Support for Scientific and Artistic Research.
2015: Associate on the scientific project "Business processes in the implementation of cost accounting in the healthcare system", funded by the University of Zagreb Support for Scientific and Artistic Research.
2012 – 2013: Associate on the university development project "Application of the Balanced Scorecard (BSC) model for measuring university performance", funded by the University of Zagreb Development Fund.
2008 – 2012: Associate on the scientific project "Perspective of management accounting application in the public sector of the Republic of Croatia".
Martina Dragija Kostić is the editor and co-author of the scientific monograph titled Challenges of financial and non-financial reporting of public sector entities in the context of changing user needs (2024). She also mentored the doctoral dissertation of Ivana Barbieri, defended in 2024, titled Financial reporting of public sector entities in conditions of changing user needs, which explores the field of public sector reporting. She is networked with prominent scientists in the field of public sector accounting, confirmed by her membership in the organizing and scientific committees of reputable international gatherings: CIGAR 2018 Workshop Zagreb, CMFC 2022 Conference Belgrade, and EGPA 2023 Workshop Zagreb. Since 2018, she has been a member of the editorial board of the journal Journal of Accounting and Auditing: Research & Practice, and since 2025, of the Croatian Accounting Review. To date, she has published a large number of scientific papers in the field of public sector accounting, independently or in co-authorship. Through her participation in projects, she has developed project management skills, the application of modern research methods, and a comprehensive approach to important issues in the public sector. Her ability to connect theoretical knowledge with practical challenges makes her particularly competent for the successful implementation of new project initiatives.
All papers are available in CroRIS at the following link: https://www.croris.hr/osobe/profil/28794
Project Associate Prof. Vesna Vašiček, Ph.D., based on her leadership roles in a number of previous competitive research projects, brings exceptional competencies acquired through the implementation of research activities and the dissemination of results in the form of scientific papers in the field of non-financial reporting in the public sector and other areas related to the public sector, primarily accounting, financial reporting, and audit and control in the public sector. She has a developed network of cooperation with prominent scientists in the field of public sector accounting, confirmed by her leadership in organizing reputable international gatherings: CIGAR 2018 Workshop Zagreb, EGPA 2023 Workshop Zagreb. Her competencies include, but are not limited to, a deep understanding of relevant laws, regulations, and frameworks governing non-financial reporting, understanding the context of non-financial reporting application in the public sector, the ability to analyze and interpret data, experience in implementing and using tools and systems enabling data collection and analysis in accordance with non-financial reporting principles, along with strengthened skills in assessing ethical issues related to non-financial reporting with an emphasis on transparency, accountability, and timeliness of data publication. Prof. Vesna Vašiček, Ph.D., therefore has a significant role in the project implementation and, based on her excellent competencies in this area and previous leadership experience, will participate in all project activities with special emphasis on designing and conducting primary research and interpreting the obtained results. Her relevant projects and papers are listed below.
Projects:
2019 – 2023: Project Leader, HRZZ-PZS-2019-02-5372: "Challenges of financial and non-financial reporting of public sector entities in the context of changing user needs"
2014 – 2018: Project Leader, HRZZ 8509: "Accounting and financial reporting reform as a means for strengthening the development of efficient public sector financial management in Croatia"
2007 – 2013: Project Leader, MZOS no. 067-0811272-1074: "Perspectives of management accounting application in the public sector"
All papers are available in CroRIS at the following link: https://www.croris.hr/osobe/profil/9564
Project Associate Prof. Ivana Dražić Lutilsky, Ph.D., based on her associate and leadership roles in previous projects, brings excellent competencies acquired through the implementation of research activities and the dissemination of results in the form of scientific papers in various fields, including the public sector. In her research work as a project associate, she has dealt with costs in the public sector and financial indicators for monitoring the performance of higher education institutions and hospitals in public healthcare. In other words, she has many years of experience in researching reform procedures in the public sector, especially the development of cost accounting. Based on the above, she will have a significant role in conducting secondary research, but will also be equally included in primary research and other project activities. A selection of projects and scientific papers follows below.
Projects:
2014 – 2018: Associate on the HRZZ research project 8509: "Accounting and financial reporting reform as a means for strengthening the development of efficient public sector financial management in Croatia"
2016: Leader of the scientific project "Cost accounting methods in the higher education system", funded by the University of Zagreb Support for Scientific and Artistic Research
2015: Leader of the scientific project "Business processes in the implementation of cost accounting in the healthcare system", funded by the University of Zagreb Support for Scientific and Artistic Research
2012 – 2013: Leader of the university development project "Application of the Balanced Scorecard (BSC) model for measuring university performance", funded by the University of Zagreb Development Fund
2008 – 2012: Associate on the scientific project "Perspective of management accounting application in the public sector of the Republic of Croatia"
All papers are available in CroRIS at the following link: https://www.croris.hr/osobe/profil/4475
Project Associate Assoc. Prof. Sanja Broz Tominac, Ph.D., based on her associate roles in previous projects, brings excellent competencies acquired through the implementation of research activities and the dissemination of results in the form of scientific papers in the field of non-financial reporting in the public sector. In this context, she will be included in all project activities. Her role will also cover significant assistance to the project leader in project administration. The relevant projects and papers given below confirm the competencies of the associate, who will contribute to the project in the data collection part, as well as other project activities.
Projects:
2019 – 2023: Associate on the project HRZZ-PZS-2019-02-5372: "Challenges of financial and non-financial reporting of public sector entities in the context of changing user needs"
2014 – 2018: Associate on the project HRZZ 8509: "Accounting and financial reporting reform as a means for strengthening the development of efficient public sector financial management in Croatia"
2007 – 2013: Associate on the project MZOS no. 067-0811272-1074: "Perspectives of management accounting application in the public sector"
All papers are available in CroRIS at the following link: https://www.croris.hr/osobe/profil/17367
Project Associate Assoc. Prof. Berislav Žmuk, Ph.D., possesses exceptional competencies that will significantly contribute to the achievement of planned project activities. He graduated in the field of accounting, and directed his further education towards statistics, with a special focus on statistical methods for economic analysis and forecasting. This interdisciplinary expertise makes him a key resource for the implementation of project activities, especially in working with databases and statistical tools that enable data collection, processing, and interpretation. In this context, he will be most involved in activities of statistical processing and interpretation of primary research data, but his active participation in other project activities is also planned. The projects on which he was an associate and the relevant papers given below confirm his competencies and illustrate the interdisciplinary approach of Assoc. Prof. Berislav Žmuk, combining accounting and statistical methods in the analysis and improvement of business processes, which is of exceptional importance for the successful implementation of project activities.
Projects:
2020 – 2023: Researcher on the project SENIOR 2030 – "Thematic network for active aging policy in Croatia"
2014 – 2018: Researcher on the project approved by HRZZ 9402: "Statistical Modelling for Response to Crisis and Economic Growth in Western Balkan Countries" (STRENGTHS)
2008 – 2014: Researcher on the scientific project approved by the Ministry of Science and Technology of the Republic of Croatia: "Statistical modeling for increasing the competitiveness of modern organizations", project no. 067-0161711-2483
All papers are available in CroRIS at the following link: https://www.croris.hr/osobe/profil/27703