Sorinel Capusneanu : Citation Profile

Universitatea Titu Maiorescu

5

H index

3

i10 index

113

Citations

RESEARCH PRODUCTION:

54

Articles

17

Papers

RESEARCH ACTIVITY:

   19 years (2006 - 2025). See details.
   Cites by year: 5
   Journals where Sorinel Capusneanu has often published
   Relations with other researchers
   Recent citing documents: 19.    Total self citations: 16 (12.4 %)

EXPERT IN:

   Accounting
   Auditing

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pca702
   Updated: 2025-12-13    RAS profile: 2025-10-01    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Sorinel Capusneanu.

Is cited by:

Ofileanu, Dimi (2)

Gherghina, Ştefan (1)

Marchesi, Michele (1)

Settembre Blundo, Davide (1)

Marius, Coman (1)

Anwar, Imran (1)

Dragolea, Larisa-Loredana (1)

Gudanescu, Nicoleta (1)

Panait, Mirela (1)

Ferreira, Joao (1)

Dodescu, Anca (1)

Cites to:

Constantin (Oprea, Martinescu), Dana Maria (4)

Fosso Wamba, SAMUEL (4)

Kosfeld, Michael (3)

BRICIU, SORIN (3)

Falk, Armin (3)

Dekker, Henri (2)

Weil, David (2)

Moreno Galbis, Eva (2)

Collin, Matthew (2)

tsamenyi, mathew (2)

Anghel, Laurentiu-Dan (2)

Main data

Where Sorinel Capusneanu has published?

Journals with more than one article published# docs
Theoretical and Applied Economics19
Annales Universitatis Apulensis Series Oeconomica7
International Journal of Academic Research in Accounting, Finance and Management Sciences5
Sustainability5
Annals - Economy Series3
SAGE Open2
Academic Journal of Economic Studies2

Working Papers Series with more than one paper published# docs
MPRA Paper / University Library of Munich, Germany17

Recent works citing Sorinel Capusneanu (2025 and 2024)

YearTitle of citing document
2025Value Relevance of Sustainability Reporting Practices of Quoted Companies in Nigeria. (2025). Anaege, Arinze E ; Chukwu, Nkeiruka C ; Ori, Bertha C ; Okwuego, Sopuruchukwu P ; Okeke, Moses N. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-14:p:1492-1507.

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2025Appraising the Appraisers: Where Competence Meets Compliance. (2025). Pablo, Vanessa B ; Cerdiao, Leila Lakindanum ; Veloz, Paraluman L ; Buentipo, Marilyn D ; del Villar, Jomer S ; Mendoza, Josielyn M. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-3:p:4521-4528.

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2024Retailer processes centred on the food market as the main determinate of business models in the context of retail size. (2024). Kita, Pavol ; Avirik, Marin. In: Journal of Retailing and Consumer Services. RePEc:eee:joreco:v:81:y:2024:i:c:s0969698924002339.

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2025Third-party logistics outsourcing: A review of two decades of advancing decision-making approaches with an up-to-date three-layer criteria framework integrating environmental, social, and governance metrics. (2025). Dang, Viet Linh ; Wan, Shuping ; Guo, Jiequn. In: International Journal of Production Economics. RePEc:eee:proeco:v:284:y:2025:i:c:s0925527325001008.

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2024Shopping Mall Site Selection Based on Consumer Behavior Changes in the New Retail Era. (2024). Xu, Xiaolan ; Zhou, Ruibin ; Bao, Dongting ; Wang, Chenshuo. In: Land. RePEc:gam:jlands:v:13:y:2024:i:6:p:855-:d:1415180.

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2025Interaction Between Ethical Leadership, Affective Commitment and Social Sustainability in Transition Economies: A Model Mediated by Ethical Climate and Moderated by Psychological Empowerment in the Colombian Electricity Sector. (2025). Santiago-Torner, Carlos ; Jimnez-Prez, Yirsa ; Tarrats-Pons, Elisenda. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:13:p:6068-:d:1693437.

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2025The Mediating Role of Sustainable Competitive Advantage: A Comparative Study of Disaggregated vs. Holistic Models in Green Hotels. (2025). Wichitsathian, Sareeya ; Ekkaphol, Sumalee. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:19:p:8954-:d:1767510.

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2025The Role of the Workplace Environment in Shaping Employees’ Well-Being. (2025). Dumitriu, Simona ; Bocean, Claudiu George ; Vrzaru, Anca Antoaneta ; Al-Floarei, Andreea Teodora ; Sperdea, Natalia Maria ; Popescu, Florentina Luminia ; Bloi, Ionu-Cosmin. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:6:p:2613-:d:1613391.

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2025Redefining Corporate Social Responsibility: The Role of Strategic Communication Practices. (2025). Kargbo, Umaru ; Terrence, Biju ; Palmer, Timothy B. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:9:p:4226-:d:1650758.

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2024THE IMPACT OF INNOVATION ON FIRM SUSTAINABLE COMPETITIVE ADVANTAGE IN SME FROM THE WEST REGION OF ROMANIA. (2024). Biri, Cristian-Dan. In: Annals of Faculty of Economics. RePEc:ora:journl:v:2:y:2024:i:2:p:26-37.

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2024The Influence of Sustainability Reporting in Enhancing Firm Value. (2024). Amin, Hod ; Kadri, Mohd Halim ; Raja, Raja Adzrin. In: Information Management and Business Review. RePEc:rnd:arimbr:v:16:y:2024:i:3:p:257-266.

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2024Impact of Remuneration and Motivation on Employee Performance Amidst The COVID-19 Pandemic. (2024). Mazlan, Adilah ; Rochin, Nur Atiqah. In: Information Management and Business Review. RePEc:rnd:arimbr:v:16:y:2024:i:3:p:344-358.

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2024The Impact of Narrative Role on Consumers€™ Purchase Intentions in the Agricultural Product Live Stream: A Study Based on the Theory of Perspective Taking. (2024). Fan, Xinqiao ; Chen, Wei. In: SAGE Open. RePEc:sae:sagope:v:14:y:2024:i:2:p:21582440241247362.

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2024The adoption of metaverse in the retail industry and its impact on sustainable competitive advantage: moderating impact of sustainability commitment. (2024). Ooi, Keng Boon ; Nilashi, Mehrbakhsh ; Abumalloh, Rabab Ali ; Dwivedi, Yogesh K ; Hughes, Laurie ; Cham, Tat-Huei ; Wei-Han, Garry. In: Annals of Operations Research. RePEc:spr:annopr:v:342:y:2024:i:1:d:10.1007_s10479-023-05608-8.

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2025Effects of green entrepreneurship and digital transformation on eco-efficient e-commerce. (2025). Javed, Hasnain ; Akhtar, Shamim ; Tian, Hongyun ; Iqbal, Shuja. In: International Entrepreneurship and Management Journal. RePEc:spr:intemj:v:21:y:2025:i:1:d:10.1007_s11365-024-01024-x.

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2024Digital Transformation and Over-Investment: Exploring the Role of Rational Decision-Making and Resource Surplus in the Knowledge Economy. (2024). Showkat, Gazal ; Sindakis, Stavros ; Gao, Fuxia ; Yang, Fan ; Zhai, Haomiao. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:15:y:2024:i:3:d:10.1007_s13132-023-01569-2.

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2024Bridging the Gap: Anxiety’s Role in Shaping Consumption Patterns of Chinese University Students in the O2O E-Commerce Landscape. (2024). Ren, Lin ; Sun, Wenming ; Jiang, Leilei. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:15:y:2024:i:3:d:10.1007_s13132-023-01642-w.

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2025The Economic Ripple Effect of Digital Health: Opportunities and Challenges for Business Excellence in the Healthcare Sector. (2025). Niema, Abdelmagid ; Doina, Popescu. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:1731-1743:n:1013.

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2024Sustainable development goals and corporate strategy: A map of the field. (2024). Gonzaleztorre, Pilar L ; Vidalsuarez, Marta M ; Domingoposada, Elias. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:31:y:2024:i:4:p:2733-2748.

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Works by Sorinel Capusneanu:

YearTitleTypeCited
2009Dashboard Auditing of Activity-Based Costing (ABC) In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2008Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article2
2010Convergence of ABC and ABM Principles – Guarantee of a Performant Management In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2008An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2012Accounting’s shift to decision-based costing In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2009Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2011Sustaining an Effective ABC-ABM System In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2011Aspects of the Normalization of Managerial Accounting in Romania on a Microeconomic Level In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2007The Factors and Transversal Reorganizations Principles of Romanian Textile Industry Enterprises using Activity-Based Costing Method In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2018Study of population by domicile and residence. Natural movement and imbalances In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article2
2006Dashboard and Firms Performance Optimization Using Piloting Indicators In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2008The Ethos of Cost Management In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2012Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2010Cost Drivers. Evolution and Benefits In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2006Foundations of Financial Accounting Organization and Cost Calculation using Activity-Based Costing Method in Romanian Textile Industry In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2011Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC) Method in the Romanian Entities In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article1
2013Profit optimization during crisis periods In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2014Increase of company performances and shareholders’ satisfaction by using design for adaptability (DFA) In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2025Development and implementation of an Activity-Based Costing (ABC) model in private Higher Education Institutions (HEI) In: Theoretical and Applied Economics.
[Full Text][Citation analysis]		article0
2010EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD. In: Annales Universitatis Apulensis Series Oeconomica.
[Full Text][Citation analysis]		article1
2024ACTIVITY-BASED COSTING (ABC) MODEL FOR ROMANIAN PUBLIC HIGHER EDUCATION INSTITUTIONS. In: Annales Universitatis Apulensis Series Oeconomica.
[Full Text][Citation analysis]		article0
2011THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS. In: Annales Universitatis Apulensis Series Oeconomica.
[Full Text][Citation analysis]		article0
2012NEW DIMENSIONS OF PERFORMANCE MEASUREMENT. In: Annales Universitatis Apulensis Series Oeconomica.
[Full Text][Citation analysis]		article1
2012EVOLUTION AND PERFORMANCE ANALYSIS FOR WINE ENTITIES IN ROMANIA. In: Annales Universitatis Apulensis Series Oeconomica.
[Full Text][Citation analysis]		article1
2013INTEGRATED METHODS FOR PERFORMANCE MEASUREMENT IN ENTITIES FROM THE WINE SECTOR IN ROMANIA. In: Annales Universitatis Apulensis Series Oeconomica.
[Full Text][Citation analysis]		article0
2016THE MONITORING OF CARBON MONOXIDE AIR POLLUTANT, AS PART OF THE AIR QUALITY MANAGEMENT. CASE STUDY: THE OLT COUNTY, ROMANIA. In: Annales Universitatis Apulensis Series Oeconomica.
[Full Text][Citation analysis]		article0
2013Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities In: Journal of Accounting and Management Information Systems.
[Full Text][Citation analysis]		article0
2017The hidden costs of self-management services in the accounting activity of a company In: The Audit Financiar journal.
[Full Text][Citation analysis]		article0
2015PERFORMANCE ANALYSIS OF AN ENTITY FROM CONSTRUCTION SECTOR USING DASHBOARD In: Annals - Economy Series.
[Full Text][Citation analysis]		article0
2016DECISIONS BASED ON ENVIRONMENTAL INVESTMENTS AND SUSTAINABILITY In: Annals - Economy Series.
[Full Text][Citation analysis]		article0
2016IMPROVING PERFORMANCES BY USING COST CONTROLLING IN THE MINING INDUSTRY ENTITIES In: Annals - Economy Series.
[Full Text][Citation analysis]		article0
2024The Mediating Role of Attitudes towards Performing Well between Ethical Leadership, Technological Innovation, and Innovative Performance In: Administrative Sciences.
[Full Text][Citation analysis]		article1
2020The Effective Management of Organic Waste Policy in Albania In: Energies.
[Full Text][Citation analysis]		article2
2021Impact of Digitalization on Customers’ Well-Being in the Pandemic Period: Challenges and Opportunities for the Retail Industry In: IJERPH.
[Full Text][Citation analysis]		article35
2018The Sustainability of Romanian SMEs and Their Involvement in the Circular Economy In: Sustainability.
[Full Text][Citation analysis]		article22
2019The Impact of Big Data Analytics on Company Performance in Supply Chain Management In: Sustainability.
[Full Text][Citation analysis]		article6
2020Intention to Use Accounting Platforms in Romania: A Quantitative Study on Sustainability and Social Influence In: Sustainability.
[Full Text][Citation analysis]		article5
2020Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies In: Sustainability.
[Full Text][Citation analysis]		article13
2021The New Era of Business Digitization through the Implementation of 5G Technology in Romania In: Sustainability.
[Full Text][Citation analysis]		article8
2011General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
[Full Text][Citation analysis]		article0
2011General implementation stages of the ABC method in the Small and Medium-Sized Enterprises.(2011) In: MPRA Paper.
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2011The Role of Management Accounting in Providing Information for Making Decision Within an Entity In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
[Full Text][Citation analysis]		article4
2011The role of management accounting in providing Information for making decision within an entity.(2011) In: MPRA Paper.
[Full Text][Citation analysis]
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2013Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
[Full Text][Citation analysis]		article1
2015Analysis of Budgetary and Fiscal Convergence Scenarios for Romania and Bulgaria in the Period 2007-2016 In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
[Full Text][Citation analysis]		article0
2015Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
[Full Text][Citation analysis]		article1
2021Designing a Mobile Chat Application Based on Android Platform In: International Journal of Innovation in the Digital Economy (IJIDE).
[Full Text][Citation analysis]		article0
2013The Transversal Organization of the Economic Entities of the Coal Mining Industry In: Knowledge Horizons - Economics.
[Full Text][Citation analysis]		article0
2015Romania’s Macroeconomic Steering in 2015 - between Enthusiasm and Recession Risk In: Academic Journal of Economic Studies.
[Full Text][Citation analysis]		article0
2019Comparative Analysis of Master Programs in Bioeconomy and Their Development Perspectives in the Universities of Romania In: Academic Journal of Economic Studies.
[Full Text][Citation analysis]		article0
2023Utilitarian and Hedonic Motivation in E-Commerce Online Purchasing Intentions In: Eastern European Economics.
[Full Text][Citation analysis]		article2
2017ABB-ABC-ABE-ABM Approach for Implementation in the Economic Entities from Energy Industry In: Business and Management Horizons.
[Full Text][Citation analysis]		article1
2024Bibliometric Analysis on the Environmental Ethics Performance. Future Trends In: Ovidius University Annals, Economic Sciences Series.
[Full Text][Citation analysis]		article0
2010Transversal reorganization analysis of small and midsized enterprises of Romania In: MPRA Paper.
[Full Text][Citation analysis]		paper0
2010Itinerary implementation of an environmental management system and its benefits In: MPRA Paper.
[Full Text][Citation analysis]		paper0
2008The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania In: MPRA Paper.
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2008Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania In: MPRA Paper.
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2008The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method In: MPRA Paper.
[Full Text][Citation analysis]		paper0
2009Research of the implementation factors of the ABC method in the steel industry of Romania In: MPRA Paper.
[Full Text][Citation analysis]		paper0
2009Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches In: MPRA Paper.
[Full Text][Citation analysis]		paper0
2009Activity-Based Management principles and implementation opportunities of the ABM system In: MPRA Paper.
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2009Some aspects of the control and analysis of costs in the steel industry In: MPRA Paper.
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2009Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances In: MPRA Paper.
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2011The importance of activity-based costing method (ABC) In Romanias business environment changes In: MPRA Paper.
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2011The results account of the ABC method. The main source of underlining the performances of an entity In: MPRA Paper.
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2011Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes In: MPRA Paper.
[Full Text][Citation analysis]		paper0
2012Abc method – guarantor of real costs in the mining extractive industry entities In: MPRA Paper.
[Full Text][Citation analysis]		paper0
2012Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive In: MPRA Paper.
[Full Text][Citation analysis]		paper2
2018ASSESSING THE ROMANIAN TOURISM IMAGE THROUGH THE EYES OF MILLENNIALS TO IMPROVE TOURISM MANAGEMENT In: Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE.
[Full Text][Citation analysis]		article0
2021Improving Business Processes in a Construction Project and Increasing Performance by Using Target Costing In: SAGE Open.
[Full Text][Citation analysis]		article2
2023Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity In: SAGE Open.
[Full Text][Citation analysis]		article0

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