Dr Wing Sun Li is a teaching faculty at the Hong Kong Baptist University at Zhuhai of China. Prior to his teaching career, he had been practising in diverse industries for many years, of which 18 years were holding senior management (e.g. CFO, Vice President) in local /international firms. Dr Li gained in-depth knowledge in ICT, foods, and management consulting from various levels of practical experiences.Dr Li holds a doctoral degree in management and a CPA in Hong Kong for over thirty years. He had been a Chairman in North Asia Regional Board of CIMA (UK). Dr Li has publications in local journals and international journals, as well as a first author in a strategic managerial accounting reference book (in Chinese).