Prof. PhD. Raluca G. Guse is Professor at the Department of Accounting and Audit, Bucharest University of Economic Studies. She completed his/her PhD studies in Accounting at the Bucharest University of Economic Studies. She has published more than 50 papers in various journals, and serves as a member of the board for Amfiteatru Economic, as well as a reviewer for various journals. Her teaching disciplines include Introduction to Accounting, Financial Accounting, and IFRS. Her interests include sustainability reporting and financial accounting.