Ph.D. Professor at the Department of Accounting of ASE, Bucharest. Graduate of A.S.E. Bucharest. Award at the Tenth National Economics Students (April 1966). Ph.D. in economics in 1976. Developed and published over 80 different titles, 10 books after 1990. He attended training courses at the Higher School of Management in Toulouse, France, 1992-1993. He is a member of International Management Foundation (FIMAN) since 1994. Basis of accounting courses taught at the Faculty of International Business and Enterprise Accounting courses at the Faculty of Management.