Sorinel Căpușneanu

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.

Publications

Circular Economy and Circular Business Models in the Actual Global Ecological Context: Various Approaches
Circular Economy and Circular Business Models in the Actual Global Ecological Context: Various Approaches
Dana Maria (Oprea) Constantin, Sorinel Căpușneanu, Dan Ioan Topor, Hassan Danial Aslam. © 2022. 20 pages.
This chapter aims to synthesize some of the current issues of the circular economy and circular business models. Based on the international literature, the chapter highlights...
Sustainable Business Practices and Their Influence on Manager Decisions: Transversal Study
Sustainable Business Practices and Their Influence on Manager Decisions: Transversal Study
Mirela-Cătălina Turkeș, Dan Ioan Topor, Sorinel Căpușneanu, Dana Maria (Oprea) Constantin. © 2022. 32 pages.
This chapter highlights the results of a transversal study on the influences of managers' decisions on sustainable business models. The objectives of this chapter are...
Balanced Scorecard: Development of a Strategic Map to Improve the Performance of Medical Services
Balanced Scorecard: Development of a Strategic Map to Improve the Performance of Medical Services
Adela Ioana Staras, Teodora Breaz, Melinda Timea Fulop, Dan Ioan Topor, Sorinel Căpușneanu. © 2022. 21 pages.
This chapter deals with developing a strategic map for improving the performance of medical services using the balanced scorecard (BSC). The main objectives of this chapter are...
Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations
Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations
Ionica Oncioiu, Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin. © 2021. 320 pages.
Current modern companies, which are also the key factors of a global economy, are subject to increasing pressures to conduct their business in an environmentally responsible...
Strategic Management Accounting: Dimensions and Strategic Tools
Strategic Management Accounting: Dimensions and Strategic Tools
Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Cristian Marian Barbu, Mihaela Stefan Hint. © 2021. 29 pages.
This chapter deals with some dimensions of strategic management accounting, including the instruments with which they operate and interconnect in order to make managerial...
Sustainability Reporting: Short Implementation Guide and Its Benefits
Sustainability Reporting: Short Implementation Guide and Its Benefits
Dana Maria (Oprea) Constantin, Sorinel Căpușneanu, Dan Ioan Topor, Elena Grigore, Adrian Amadeus Tișcovschi, Elena Bogan. © 2021. 16 pages.
This chapter approaches some issues related to the implementation of sustainability reporting and its benefits within an economic entity. The main objectives of this chapter are...
E-Accounting: Future Challenges and Perspectives
E-Accounting: Future Challenges and Perspectives
Dan Ioan Topor, Umair Akram, Melinda Timea Fülop, Sorinel Căpușneanu, Constantin Aurelian Ionescu. © 2021. 18 pages.
This chapter addresses the main challenges of current e-accounting systems and also some future perspectives. The main objectives of this chapter are to present the conceptual...
Management Accounting: The Sustainable Strategy Map and Its Associated Sustainability Balanced Scorecard
Management Accounting: The Sustainable Strategy Map and Its Associated Sustainability Balanced Scorecard
Gary Cokins, Sorinel Căpușneanu. © 2020. 26 pages.
This chapter illustrates some aspects of sustainability balanced scorecard and its implementation within an economic entity in the aluminum industry. The main objectives of this...
Environmental Management Accounting: A Business Perspective on the Policies, Analyses, and Benefits of Its Implementation
Environmental Management Accounting: A Business Perspective on the Policies, Analyses, and Benefits of Its Implementation
Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Alexandru Lucian Manole, Mihaela Stefan Hint. © 2020. 25 pages.
This chapter provides a business perspective on the policies and benefits provided by implementing environmental managerial accounting in various areas of activity. The main...
Sustainability Reporting: Stakeholders and Reporting of Sustainability Accounting Information
Sustainability Reporting: Stakeholders and Reporting of Sustainability Accounting Information
Dana Maria (Oprea) Constantin, Dan Ioan Topor, Sorinel Căpușneanu, Alexandru Lucian Manole. © 2020. 26 pages.
This chapter presents, in a descriptive manner, the interrelation of the sustainability reporting concepts and the sustainability disclosure through internal and external...
Sustainable Business Practices and Their Influence on Manager Decisions: Transversal Study
Sustainable Business Practices and Their Influence on Manager Decisions: Transversal Study
Mirela-Cătălina Turkeș, Dan Ioan Topor, Sorinel Căpușneanu, Dana Maria (Oprea) Constantin. © 2020. 30 pages.
This chapter highlights the results of a transversal study on the influences of managers' decisions on sustainable business models. The objectives of this chapter are...
Circular Economy and Circular Business Models in the Actual Global Ecological Context: Various Approaches
Circular Economy and Circular Business Models in the Actual Global Ecological Context: Various Approaches
Dana Maria (Oprea) Constantin, Sorinel Căpușneanu, Dan Ioan Topor, Hassan Danial Aslam. © 2020. 20 pages.
This chapter aims to synthesize some of the current issues of the circular economy and circular business models. Based on the international literature, the chapter highlights...
Management Accounting in the Digital Economy: Evolution and Perspectives
Management Accounting in the Digital Economy: Evolution and Perspectives
Sorinel Căpușneanu, Dan Ioan Topor, Dana Maria (Oprea) Constantin, Andreea Marin-Pantelescu. © 2020. 21 pages.
This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual...
Throughput Accounting: Decisional Informational Support for Optimizing Entity Profit
Throughput Accounting: Decisional Informational Support for Optimizing Entity Profit
Sorinel Căpușneanu, Dan Ioan Topor, Mirela Cătălina Turkeș, Ileana-Sorina Rakoș. © 2019. 30 pages.
This chapter illustrates some aspects of the theoretical and practical implications of TA for optimizing the profit of an entity. The main objectives of this chapter are to...
Throughput Accounting and Green Reporting: Decision Support for Enhancing Environmental Performance
Throughput Accounting and Green Reporting: Decision Support for Enhancing Environmental Performance
Dana Maria (Oprea) Constantin, Dan Ioan Topor, Sorinel Căpușneanu, Adrian Anica-Popa. © 2019. 26 pages.
This chapter highlights some aspects of the contribution of TA to enhancing environmental performance. The main objectives of this chapter are to highlight aspects related to the...
Target Costing and Its Impact on Business Strategy: Computer Program for Cost Accounting and Administration
Target Costing and Its Impact on Business Strategy: Computer Program for Cost Accounting and Administration
Constantin Anghelache, Sorinel Căpușneanu, Dan Ioan Topor, Andreea Marin-Pantelescu. © 2019. 24 pages.
This chapter highlights aspects of the contribution of an IT program used in cost accounting and its management according to the target costing (TC) and its impact on the...
Green Reporting and Its Impact on Business Strategy: Computer Program for Evidence and Green Reporting
Green Reporting and Its Impact on Business Strategy: Computer Program for Evidence and Green Reporting
Dana Maria (Oprea) Constantin, Dan Ioan Topor, Sorinel Căpușneanu, Mirela Cătălina Türkeș, Mădălina-Gabriela Anghel. © 2019. 19 pages.
This chapter illustrates some aspects of the green reporting and its impact on the business strategy of an economic entity. The main objectives of this chapter are to present the...