Achieving the targets and indicators outlined in Sustainable Development Goal 4 (SDG 4) presents significant global challenges, particularly in countries like Serbia, where diverse socio-economic contexts and policy planning shape educational outcomes. SDG4 focuses on providing inclusive and fair access to quality education for everyone and encourages lifelong learning opportunities for people of all ages. It comprises ten specific targets. This paper focuses on the complexities and challenges associated with measuring five of these targets, which were not analyzed in Serbia’s official report on SDGs. By using Serbia as a case study, the paper systematically examines national policies, educational data, and assessment frameworks, identifying persistent barriers that impede progress toward the SDG4 objectives. A comparative analysis was conducted to better understand Serbia’s progress in achieving these targets. This analysis compares Serbia’s performance with that of neighboring countries in the region as well as with more developed nations. Methodological limitations in data collection and monitoring further complicate efforts to accurately assess SDG 4 indicators. Through specific examples of non-measurable indicators, the paper illustrates these challenges and explores potential strategies for improving measurement accuracy and policy effectiveness. By evaluating Serbia’s experience, this study offers insights that are valuable for finding ways to start measuring targets that currently lack data, considering the close deadline for achieving the goals.

The rapid digitalization of hospitality work has intensified pressures on employees through hyperconnectivity, online reviews, and 24/7 digital communication. This study examines how these digital job demands affect employees? psychological well-being, job satisfaction, job performance, and turnover intentions in Serbia?s hospitality sector, and whether leadership style moderates these effects. A survey of 405 hospitality employees was analyzed using Structural Equation Modeling. Results show that all three digital job demands significantly reduced psychological well-being, satisfaction, and performance, while increasing turnover intentions. Online reviews emerged as the most negative predictor of psychological well-being, accounting for nearly 59% of explained variance, whereas 24/7 digital communication strongly predicted turnover intentions. Hyper-connectivity and online reviews equally affected job satisfaction, while job performance declined most with hyperconnectivity and constant communication. Leadership style had a significant moderating effect, with supportive leadership significantly reducing the negative impacts of digital demands. A comparative analysis between employees working in large urban areas (Belgrade, Novi Sad, and Nis) and those employed in rural areas showed significant spatial differences in how much they are exposed to digital job demands and how those demands affect their work experience. The findings underscore the importance of organizational strategies such as ?right to disconnect? policies, structured online review management, and targeted leadership development to keeping positive level of employees? well-being and performance.

With the growing complexity of business on the global market, the pressure of competition is growing, and the need for a more detailed analysis of costs and cost price is becoming more and more. Customers have less and less patience for waiting for orders, in this dynamic order time costs become an indispensable element of the cost price calculation. Modern communication technologies make it possible to move the boundaries of supply in different unconnected locations. This will have an impact on the increase of capacity, and therefore the costs of order times gain importance and become an indispensable subject of analysis of both managerial and financial accounting.