Sorinel Căpuşneanu is a PhD. associate professor at Titu Maiorescu University of Bucharest. Also, he is the Editor in Chief of Academic Journal of Economic Studies. His research focus is the area of Management Accounting, Management Performance, Management Information Systems, Audit and Controlling, and Business Ethics. He is the author of the following books: Elements of Cost Management, Economica Publishing House (2008) and Management Accounting. Performance Assessment Tool, University Publishing House (2013) and co-author of Ethics and Decision-Making for Sustainable Business Practices (Chapter 7 Business Ethics and Cost Management in SME’s. Theories of Business Ethics and Cost Management Ethos) published by IGI-Global (USA, 2017). He has participated in numerous national and international conferences and has made a remarkable contribution to managerial accounting by publishing several articles.