Marzena Remlein is a Tenured Professor of Economics and Finance, Director of the Institute of Accounting and Financial Management and Head of the Department of Accounting and Financial Audit at the PoznaĆ University of Economics and Business, Poland. She is the author of more than 170 scientific publications, including broad experience in accounting, and authored or edited monographs on accounting. Ana Rep is a Postdoctoral Researcher in the Faculty of Economics and Business at the University of Zagreb, Croatia. She is a member of the Accounting Department and teaches in financial, non-financial, and sustainability reporting, as well as in accounting for SMEs and crafts and accounting information systems. She has co-authored over 40 academic papers and collective monograph chapters, participated in several international research projects, and actively reviewed both national and international conferences and journals.