Dan Ioan Topor

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.

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...
Managerial Accounting and Organizational Performance: Evidence From Romanian Healthcare Companies
Managerial Accounting and Organizational Performance: Evidence From Romanian Healthcare Companies
Ionica Holban, Sorinel Căpuşneanu, Dan Ioan Topor, Vasile Burja, Loredana Elena Comănescu. © 2021. 11 pages.
This chapter takes a fresh look at empirical studies that have tried to demonstrate the connection between management accounting change and organizational performance in health...
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...
Business Ethics and Cost Management in SMEs: Theories of Business Ethics and Cost Management Ethos
Business Ethics and Cost Management in SMEs: Theories of Business Ethics and Cost Management Ethos
Sorinel Căpusneanu, Dan Ioan Topor. © 2021. 19 pages.
This chapter illustrates aspects of business ethics and cost management applicable to small and medium-sized entities. The main objectives of this chapter are to identify and...
Designing a Mobile Chat Application Based on Android Platform
Designing a Mobile Chat Application Based on Android Platform
Sorinel Căpuşneanu, Melinda Timea Fülöp, Dan Ioan Topor, Nicoleta Magdalena Iacob, Alina Georgiana Solomon, Ana Maria Ifrim. © 2021. 21 pages.
Securing confidential information on mobile platforms has been, is, and will be a topical issue for specialists. In order to eliminate these vulnerabilities, specialized...
Management Accounting Standards for Sustainable Business Practices
Management Accounting Standards for Sustainable Business Practices
Ionica Oncioiu, Gary Cokins, Sorinel Căpuşneanu, Dan Ioan Topor. © 2020. 360 pages.
Modern companies are under increasing pressure to conduct their business in an environmentally responsible manner due to social and environmental problems. They must find the...
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...
Business Ethics and Cost Management in SMEs: Theories of Business Ethics and Cost Management Ethos
Business Ethics and Cost Management in SMEs: Theories of Business Ethics and Cost Management Ethos
Sorinel Căpusneanu, Dan Ioan Topor. © 2018. 19 pages.
This chapter illustrates aspects of business ethics and cost management applicable to small and medium-sized entities. The main objectives of this chapter are to identify and...