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Babeş-Bolyai University Accounting and Audit Department 58-60 Teodor Mihali Street 400591, Cluj Napoca ROMANIA Phone 004 0744 382 349 E-mail razvan.mustata@econ.ubbcluj.ro r.v.mustata@gmail.com Web www.econ.ubbcluj.ro/~razvan.mustata Răzvan V. Mustaţă STUDIES 2003 2008 Babes-Bolyai University Cluj Napoca PhD Program (Title of PhD dissertation: Measurement Systems for International Accounting Harmonization and Diversity between Necessity and Spontaneity) 2003 2004 Babes-Bolyai University Cluj Napoca Doctoral School of Finance, Accounting and Economics 2002-2003 Babes-Bolyai University Cluj Napoca Master Program in International Financial and Accounting Standards 1998-2002 Babes-Bolyai University Cluj Napoca Bachelor in Economics TRAININGS AND QUALIFICATIONS 2004 2005 Doctoral School of Finance, Accounting and Economics Courses: Accounting Policies and Treatments; Financial Analysis, Comparative Finance. 1997 Finance and Accounting Management Training concerning NGO s Accounting 1996 Youth Associations Management Training concerning NGO s Management 1995 1996 TIPO-CIIS Development Program in College Phare Program organized with FIMAN and PAEM Alba support 1995 Implementation of a program for environment actions Training inside of Environmental Training Project for Central and Eastern Europe Program with support of U.S. Agency for International Development (USAID) Razvan V. Mustata 1

FOREIGN LANGUAGE English: French: advance level intermediary level WORK EXPERIENCE 2012 present Babes-Bolyai University Cluj Napoca Associate professor 2012 present Babes-Bolyai University Cluj Napoca Vice Dean 2008 2012 Babes-Bolyai University Cluj Napoca Assistant professor 2002 2012 Ltd company manager (small private entity) 2000 2004 Babes-Bolyai University Cluj Napoca Member of the University Senate 2002 2004 Babes-Bolyai University Cluj Napoca Member of the Administration Council Prefectum Studiorum of the University 1999 2004 Babes-Bolyai University Cluj Napoca Member of the Faculty Council Chancellor of students AWARDS AND DISTINCTIONS Paper selected for the IAAER and ACCA Doctoral / Junior Faculty Consortium 2009 (Bucharest). Diploma Debut profesoral - distinction of Asociaţia Facultăţilor de Economie din România (AFER), in 2008 Diploma for Contribution to University Reform - distinction of Babes-Bolyai University, awarded in 2002 and 2003 Scholarship of performance awarded by Babes-Bolyai University, for academic year 1999-2000, for the project The strategic analysis in 11 steps. Charter member and leader of GENERATION 79 80 NGO Alba Iulia (1995-2002) Special Award of Horea, Closca and Crisan National College of Alba Iulia for educational activity evolutes to the 1996-1997 school year Razvan V. Mustata 2

MEMBER OF PROFESSIONAL ORGANIZATIONS CPE Committee, International Accounting Section, AAA (2011 2013) European Accounting Association Member (EAA) (2008 present) American Accounting Association Member (AAA) (2009 2013) CECCAR Member (2008 present) SERVICE AND PROFESSIONAL ACTIVITIES International Journal of Economics and Accounting (IJEA) Member of Editorial Board (2009 2013) African Journal of Economic and Sustainable Development (AJESD) Associate Editor (2011 2013) International Journal of Critical Accounting (IJCA) Guest Editor / Romanian Special Issue (2012) Manuscript Reviewer for AAA (2009, 2010) Ad-Hoc Reviewer: Applied Economics Letters (2008, 2009), International Journal of Critical Accounting (2011) Journal of Accounting and Management Information System (2011, 2012) Session Chair for EAA Annual Congress (2008, 2009, 2011, 2013) AAA Annual Meeting (2009) Organizer of Transylvanian Initiative for Accounting Research Development Doctoral Colloquium (TIARD 2009, 2011, 2013) Co-organizer of AAC 2011, 2013 Convention, AAC 2009 Annual Convention, 3 rd AAC 2008 Annual Conference Founder and co-organizer of Luca Paciolo Seminar. Member of Program Committee for International Conference on Finance, Accounting and Auditing (FAA), Zlin 2012 Member of Program Committee for International Conference on Economics, Political and Law Science (EPLS), Zlin 2012 Member of Program Committee for International Conference on Risk Management, Assessment and Mitigation (RIMA), Zlin 2012 OTHER SKILLS Very good knowledge in computer science. Microsoft Office (Excel, Word, PowerPoint) and SPSS. Razvan V. Mustata 3

INTERNATIONAL SCIENTIFIC EVENTS (participations) 36 th European Accounting Association Annual Congress Paris, France, May 06-08, 2013 8 th International Conference Accounting and Management Information Systems Bucharest, Romania, June 12-13, 2013 35 th European Accounting Association Annual Congress Ljubljana, Slovenia, May 09-12, 2012 Paper development workshop, IAAER and ACCA Bucharest, Romania, June 11-12, 2012 Writing to Publish in International Accounting Journals, EAA Workshop Prague, Czech Republic, March 18-19, 2011 34 th European Accounting Association Annual Congress Rome, Italy, April 20 22, 2011 International Accounting Conference Accounting Renaissance: Lessons from the Crisis and Looking into the Future. Learning from Histories and Institutions Venice, Italy, November 4-5, 2011 33 rd European Accounting Association Annual Congress Istanbul, Turkey, May 19 21, 2010 IAAER, ACCA AND KPMG Early Career Researcher Consortium Bucharest, Romania, June 16, 2010 American Accounting Association Annual Meeting San Francisco, SUA, July 31 August 4, 2010 32 nd European Accounting Association Annual Congress Tampere, Finland, May 2009 American Accounting Association Annual Meeting New York, SUA, August 2009 AREA OF COMPETENCES Area of Competences: International Accounting, Financial Accounting, Accounting Harmonization and Convergence, Special Operations within Accounting and Advanced Accounting; International Financial Reporting Standards, National and International Accounting Systems, Financial Reporting and Analysis. Teaching Activities and Associated Activities: Courses: Bachelor Program: Basic Accounting (Romanian), Advanced Accounting (Romanian); Master Program: International Accounting (Romanian and English), International Financial Reporting Standards (Romanian and English). Seminars: Bachelor Program: Basic Accounting (Romanian and English), Advanced Accounting (Romanian and English), Financial Accounting (Romanian). Razvan V. Mustata 4

Master Program: International Accounting (Romanian and English), International Financial Reporting Standards (Romanian and English) Scientific Coordinator for Master and Bachelor Dissertation: 30-35 per year; Scientific Activity: Field of Interest and Main Contributions: o International Accounting, Accounting Harmonization and Convergence, International Financial Reporting Standards, National and International Accounting Systems, Accounting Regulations. Main Contributions: o Author of the book entitled Measurement Systems for International Accounting Harmonization and Diversity Between Necessity and Spontaneity, Casa Cartii de Stiinta Publishing House, 2008. o o Publishing papers within national and international journals and also, in conference proceedings of national and international conferences, indexed in database; Member of research projects within field of interest (national and international research projects). RESEARCH ACTIVITY RESEARCH PROJECTS: Research Project TD 394 The Quantification of Globalization Impact on the National Economy, Taxation and Accounting, Using Statistical Index. Position: Research Project Manager Period of project: 2005-2007 Financing for 2005-2006: 7.300 Euro) Research Project CEEX 136 Global Entrepreneurship Monitoring in Romania Position: Member of research project (http://www.gemconsortium.org/region_new.aspx?region=87) Period of project: 2006-2008 Research Project A 1505 Optimizing the National Strategy Regarding the IAS/IFRS Implementation Position: Member of research project Period of project: 2007 2008 Research Project A 401 Strategic Leadership in the Context of Globalization and Regionalization Position: Member of research project Period of project: 2004 2006 Research Project CNMP 92-085 Developing a Functional Model for Optimizing the National Strategy Regarding Financial Reporting within Romanian Private Sector Entities. Position: Financial Research Project Manager Financier: The National Centre for Program Management (CNMP), Romania Period of project: 2008-2011 Total approved amount: 1994068 RON ( 485.000 Euro) Razvan V. Mustata 5

MAIN PUBLICATIONS (Selection) Bonaci Carmen Giorgiana, Mustata Razvan V., Mutiu Alexandra, Strouhal Jiri, Assessing Accounting Students Academic Performance: a Case Study on Romania, published in Albu Catalin, Mustata Razvan (eds.), Research in Accounting in Emerging Economies - Accounting in Central and Eastern Europe, vol. 13, 2013 Damian Maria Ionela, Strouhal Jiri, Bonaci Carmen Giorgiana, Mustata Razvan V., Financial Reporting Disclosure Practices: Particular Case of Fair Value Measurement, International Advances in Economic Research, Online First, SpringerLink, 2013 Bonaci Carmen Giorgiana, Strouhal Jiri, Mustata Razvan V., Krabec, T., Valuation of financial securities in Romania: educational aspects, International Advances in Economic Research, Vol. 19, No. 2, 2013, p. 213-214 Bonaci Carmen Giorgiana, Mustata Razvan V., Ienciu Alin, Revisiting Bloom s taxonomy of educational objectives, The Macrotheme Review, Vol. 2, No. 2, 2013, p. 1 9 Strouhal Jiri, Bonaci Carmen Giorgiana, Mustata Razvan V., Feasibility of Global Capital Market: Financial Reporting Perspective, International Advances in Economic Research, Vol. 18, No. 3, 2012, p. 343-344 Matiş Dumitru, James Kieran, Mustata Razvan V., Bonaci Carmen Giorgiana, Romanian accounting profession: erudition and perspectives, International Journal of Critical Accounting, Vol. 4, No. 2, 2012, p. 120-144 Strouhal Jiri, Bonaci Carmen Giorgiana, Mustata Razvan V., Corporate Governance and Financial Crisis, International Advances in Economic Research, Vol. 18, No. 1, 2012, p. 122-123 Mustata Razvan V., Matiş Dumitru, Bonaci Carmen Giorgiana, Integrated financial reporting: from international experiences to perspectives at national level, Review of Business Research, Vol. 12, No. 2, 2012, p. 144-150 Mustata Razvan V., Bonaci Carmen Giorgiana, Matiş Dumitru, Financial reporting model analysis through decisional utility, Review of Business Research, Vol. 11, No. 4, 2011, p. 19-25 Albu Cătălin, Albu Nadia, Gîrbină Mădălina, Bonaci Carmen Giorgiana, Mustata Razvan V., Financial Reporting in Romania, published in: Strouhal Jiri (eds.) Harmonization of SME s Financial Reporting in Emerging CEE Countries, WSEAS Press, 2011, p. 217 262 Bonaci Carmen Giorgiana, Mustata Razvan V., Strouhal Jiri, International Accounting Harmonization as Part of the Worldwide Globalization Process, în: Strouhal Jiri (eds.) Harmonization of SME s Financial Reporting in Emerging CEE Countries, WSEAS Press, 2011, p. 307 326 Mustata Razvan V., Matis Dumitru, Systems for material harmonization measurement within the changing global accounting environment: a review, Journal of Organisation Transformation & Social Change, Vol. 7, No. 1, 2010, p. 47-87 Leung, J. K.S., James, K., Mustata, R.V., Bonaci Carmen Giorgiana, Trade union strategy in Sydney s construction union: a Roman Catholic perspective, International Journal of Social Economics, Vol. 37, No. 7, 2010, p. 488 511 Bonaci Carmen Giorgiana, Alexandra Muţiu, Mustata Razvan V., Influential Factors of Accounting Students Academic Performance: A Romanian Case Study, Accounting and Management Information Systems, Vol. 9, No. 4, 2010, p. 558-580 Mustata Razvan V., The Stage Knowledge in the Field of International Accounting Harmonization, European Journal of Management, 9(3), 2009, p. 44-54 Bodea Gabriela, Mustata Razvan V., Intercultural Communication, the Basis of the Organizational Culture, în: Mannar Indira Srinivasan (ed.) Communicating in a World of Diversity, The Icfai University Press, Punjagutta Hyderabad, 2008, p. 20-48 Razvan V. Mustata 6