Professor Sorinel Căpușneanu, Ph.D., holds a faculty position at the Faculty of Economic Sciences within Titu Maiorescu University. His scholarly activity is primarily oriented toward management accounting, sustainability, performance management, information systems for managerial decision-making, auditing, and controlling. He is the author of seminal volumes including Elements of Cost Management, Management Accounting, and Performance Assessment Tool, and has contributed as co-author to notable academic texts such as Deontology and Accounting Expertise, Judicial Accounting and Tax Expertise, and Management Accounting Standards for Sustainable Business Practices. Professor Căpușneanu is a leading advocate of Activity-Based Costing in Romania and has played an instrumental role in promoting the development and application of managerial accounting principles. He has actively engaged in both national and international academic events, presenting research and fostering dialogue across professional communities. He is a member of the Profit Analytics Center of Excellence (PACE) in the United States and the General Association of Economists in Romania. In recognition of his pedagogical and research excellence, he has been the recipient of over 15 distinctions, awards, and diplomas conferred by professional associations, academic institutions.