Dr. Wing Sun, LI was a teaching faculty who taught undergraduate and postgraduate management accounting and strategic management courses at universities in Hong Kong and China. He retired a few years ago but continued to be part time faculty in United International College in China. He had been a CPA (Hong Kong) and FCMA (UK) (now retired) for forty years. Prior to academic career, he had been in senior management positions for a long time, including vice president in Ericsson China, CFOs in other industries, and management consultant at KPMG. Dr. Li holds a doctoral program in management, master degrees in accounting and economics. He had served many professional bodies including Past Chairman in North Asia Regional Board at CIMA (UK). He wrote several publications in local and international publishers.