Ionica Oncioiu holds a Ph.D. in economy and accounting. Her research interests include the development of SMEs innovation, Project Management, Accounting Information Systems, Asset Management and E-Commerce Marketing. She has had more than 10 years of experience in this area and has published 10 text books and more than 70 papers in scholarly peer reviewed international journals, also authoring eight books. Gary Cokins is an internationally recognized expert, speaker, and author in enterprise and corporate performance management improvement methods and business analytics. He is the founder of Analytics-Based Performance Management, an advisory firm located in Cary, North Carolina. Gary received a BS degree in Industrial Engineering/Operations Research from Cornell University in 1971. He received his MBA from Northwestern University's Kellogg School of Management in 1974. Gary began his career as a strategic planner with FMC's Link-Belt Division and then served as Financial Controller and Operations Manager. In 1981 Gary began his management consulting career first with Deloitte consulting, and then in 1988 with KPMG consulting. In 1992 Gary headed the National Cost Management Consulting Services for Electronic Data Systems (EDS) now part of HP. From 1997 until 2013 Gary was a Principal Consultant with SAS, a leading provider of analytics software. His two most recent books are Performance Management: Integrating Strategy Execution, Methodologies, Risk, and Analytics , and Predictive Business Analytics. Sorinel Capusneanu 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, (2008) and Management Accounting . Performance Assessment Tool, (2013) and co-author of Ethics and Decision-Making for Sustainable Business Practices (Chapter 7) Business Ethics and Cost Management in SMEs: 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. Dan Ioan Topor is a PhD lecturer at the 1 Decembrie 1918 University of Alba-Iulia, Faculty of Economic Sciences. His research focus is the area of Management Accounting, Management Performance and Management Information Systems, Audit and Controlling, and Business Ethics. He is the author of the following books: New dimensions of cost-related cost information for winemaking (2014) and Basics of Accounting (2016). He has published numerous articles on Managerial Accounting and Management Control and has participated in numerous national and international conferences.