Prof. Prashant Sharma
O. P. Jindal Global University, India
Topic: Reinforcing financial and accounting resilience in digital circular platforms: The strategic role of digital governance and organizational culture
Abstract: Digital circular platforms are a new form of socio-technical ecosystems integrating digital technologies, financial innovation and organizational sustainability practices designed to build resilience and regenerative value. This research studied the effect of digital platform functionality, digital governance maturity and platform-based financial mechanism on financial and accounting resilience through the mediating impact of organisational culture for sustainability and circular business model innovation. Using dynamic capabilities view and socio-technical systems theory as a theoretical foundation, the current research develops and tests a serial mediation model using data from 297 professionals. Digital governance maturity and platform-based financial mechanism improve financial and accounting resilience significantly to a considerable degree. Organisational culture for sustainability and circular business model innovation exhibits serial mediating effects. Thus, it confirms that a mechanism exists between digital and financial enablers leading to resilience outcomes. The considerable variance in financial and accounting resilience can be explained by the model. Therefore, it can be inferred that adaptive governance and innovation-driven culture are critical to sustaining circular digital ecosystems. This study enhances the understanding of how digital governance and circular innovation are linked through organizational culture-based mediating pathways. Practically, it provides actionable guidance for platform managers and policymakers to facilitate their establishment of integrative digital financial and accounting systems that generate resilience, adaptability, and long-term sustainability for circular business systems.
Assoc. Prof. Jasminka Samardzija
RIT Croatia, Croatia
Dr. Jasminka Samardžija, PhD, MBA is an Associate Professor at RIT Croatia, as well as an academic, researcher, author, entrepreneur, and business consultant. Her work connects leadership, organizational behavior, digital transformation, human capital, and AI-enabled business development. Her research interests include AI in organizations, digital entrepreneurship, future skills, ChatGPT-supported learning, interpersonal skills in management, workplace motivation, and the role of AI in comprehensive digital business development. RIT Croatia is a project partner in the SMILE project — Social Media Leadership Incubator for the Danube Region, an EU-funded Interreg Danube Region project focused on strengthening social media leadership, youth participation, digital competences, and leadership capacity in rural communities. Dr. Samardžija is an active member of the SMILE project consortium team for the 2025–2027 project period. Alongside her academic work, she leads Motivational Speaker Ltd., where she applies leadership development, soft skills training, and business excellence in practice. Her ICEBA contribution extends this professional and research trajectory by examining how generative AI service agents enable personalized customer care and service innovation in e-business, linking AI adoption with customer experience, trust, human oversight, and digital service transformation.
Dr. Anand Nayyar
Duy Tan University, Vietnam
Dr. Anand Nayyar received Ph.D (Computer Science) from Desh Bhagat University in 2017 in the area of Wireless Sensor Networks, Swarm Intelligence and Network Simulation. He is currently working in School of Computer Science and Artificial Intelligence (SCA)-Duy Tan University, Da Nang, Vietnam as Professor, Scientist, Vice-Chairman (Research) and Director- IoT and Intelligent Systems Lab. A Certified Professional with 280+ Professional certifications from CISCO, Microsoft, CompTIA, Amazon, Alibaba Cloud, Oracle, Google, Salesforce, Tableau, FinOps, Beingcert, EXIN, GAQM, Cyberoam and many more. Published more than 260+ Research Papers in various High-Quality ISI-SCI/SCIE/SSCI Impact Factor- Q1, Q2, Q3, Q4 Journals cum Scopus/ESCI indexed Journals, 100+ Papers in International Conferences indexed with Springer, IEEE and ACM Digital Library, 75+ Book Chapters in various SCOPUS/WEB OF SCIENCE Indexed Books with Springer, CRC Press, Wiley, IET, Elsevier with Citations: (Google Scholar): 25000+, H-Index: 81 and I-Index: 330; (Scopus): 14000+; H-index: 62. Member of more than 60+ Associations as Senior and Life Member like: IEEE (Senior Member) and ACM (Senior Member). He has authored/co-authored cum Edited 81 Books of Computer Science. Associated with more than 600+ International Conferences as Programme Committee/Chair/Advisory Board/Review Board member. He has completed 1 Grassroot and 1 ASEAN Project. He has 18 Australian Patents, 16 German Patents, 4 Japanese Patents, 46 Indian Design cum Utility Patents, 13 UK Patents, 1 USA Patent, 3 Indian Copyrights and 2 Canadian Copyrights to his credit in the area of Wireless Communications, Artificial Intelligence, Cloud Computing, IoT, Healthcare, Drones, Robotics and Image Processing. He has guided more than 200+ Undergraduate Students (B.S. Degree), 30 MCA, 7 M.S. Students and completed 1 Ph.D Student and currently 3 Ph.D Scholars and 3 PostDoc Candidates are working under him. He has completed 4 Research Grants Projects including 1 ASEAN and 1 Glocal 30 Project and 1 Grassroot Project in DTU. Awarded 58 Awards for Teaching and Research—Young Scientist, Best Scientist, Best Senior Scientist, Asia Top 50 Academicians and Researchers, Young Researcher Award, Outstanding Researcher Award, Excellence in Teaching, Best Senior Scientist Award, DTU Best Professor and Researcher Award- 2019, 2020-2021, 2022, 2022-2023, 2023-2024, 2024-2025, Distinguished Scientist Award by National University of Singapore, Obada Prize 2023, Lifetime Achievement Award 2023, 2024; Asian Admirable Achievers 2024; Distinguished Academic Leader 2024, Lifetime Achievement Award 2024 and many more.
He is listed in Top 2% Scientists as per Stanford University (2020, 2021, 2022, 2023, 2024, 2025), Ad Index (Rank No:1 Duy Tan University, Rank No:2 Computer Science in Viet Nam) and Listed on Research.com (Top Scientist of Computer Science in Viet Nam- National Ranking: 2; D-Index: 64; World Ranking: 2555).
He is acting as Associate Editor for Computer Communications (Elsevier), International Journal of Sensor Networks (IJSNET) (Inderscience), Tech Science Press- IASC, Human Centric Computing and Information Sciences (HCIS), IEEE Transactions on Artificial Intelligence (IEEE TAI), Indonesian Journal of Electrical Engineering and Computer Science, IJISP, IJDST, IJCINI, IJGC, IJSIR, IJBDCN, IJSI, IJIES, IJKSS. He has reviewed more than 5700+ Articles for diverse Web of Science and Scopus Indexed Journals. He is currently researching in the area of Wireless Sensor Networks, Internet of Things, Swarm Intelligence, Cloud Computing, Artificial Intelligence, Drones, Blockchain, Cyber Security, Healthcare Informatics, Big Data and Wireless Communications.