AF 10 2015 - Site 80f3

Anul XIII, nr.
130 - 10/2015
10/2015
l Analiza legturii dintre
domeniul public al Ministerului

Finanelor Publice i nivelul
riscurilor n auditul
public intern
l Rapoartele nefinanciare
vectori de imagine ai companiilor

l Revoluia Platformelor integrate
de gestiune a afacerii
pentru Schimbarea la fa
a profesiei contabile
Consideraii asupra formrii doctrinei
contabile romneti
Studiu privind
calitatea
rapoartelor de audit
A Study on the Quality
of Independent
Auditors Reports
l The Analysis of the Relationship
between the Public Domain of

the Ministry of Public Finance
and the Risk Level in
the Public Internal Audit
l Non-Financial Reports
Image Vectors for Companies

l Enterprise Resource
Planning's Revolution for the

Facelift of Accounting
Profession
Reflections on the Formation of Romanian
Accounting Doctrine
Sumar / Content
Revist lunar editat de
Mirela PUNESCU
Calitatea rapoartelor de audit exist loc pentru
mbuntiri? Click here! .......................................................... 3
The Quality of Independent Auditors Reports
Is it Room for Improvement? Click here!................................ 61
Gabriela UUEANU
Analiza legturii dintre domeniul public al Ministerului
Finanelor Publice i nivelul riscurilor n auditul
public intern Click here! ......................................................... 12
The Analysis of the Relationship between the Public
Domain of the Ministry of Public Finance and the
Risk Level in the Public Internal Audit Click here! .................. 69
Bogdan tefan IONESCU, Cecilia DAMOC

Rapoartele nefinanciare vectori de imagine
ai companiilor Click here!....................................................... 21
Non-Financial Reports Image Vectors
for Companies Click here! ..................................................... 78
Ion IONACU
Consideraii asupra formrii doctrinei contabile
romneti (1837-1913) Click here! ........................................ 32
Reflections on the Formation of Romanian Accounting
Doctrine (1837-1913) Click here! ........................................... 89
Doina FOTACHE, Vasile-Daniel PVLOAIA

Revoluia Platformelor integrate de gestiune
a afacerii pentru Schimbarea la fa
a profesiei contabile Click here! ............................................. 49
Enterprise Resource Plannings Revolution
for the Facelift of Accounting Profession Click here! ......... 106
Camera Auditorilor Financiari

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Recenzii i Manuscrise.
Audit
financiar,
XIII, Nr.
10(130)/2015,
3-11
Studiu
privind
calitatea
rapoartelor
ISSN: 1583-5812; ISSN on-line: 1844-8801
de audit
Rezumat
Calitatea
rapoartelor de
audit - exist
loc pentru
mbuntiri?
Conf. univ. dr. Mirela PUNESCU,
Academia de Studii Economice, Bucureti, Romnia,
e-mail: mirela.paunescu@gmail.com
Nr. 10(130)/2015
Acest studiu i dorete s investigheze dac pentru

raportul de audit calitatea este mai mic (atunci cnd
este vorba de aspectul i coninutul su) n cazul
auditorilor considerai a fi mici i mijlocii. Pentru a dovedi
c, ntr-adevr, exist o legtur ntre calitatea raportului
de audit i mrimea auditorului au fost selectate
companiile romneti listate pe Bursa de Valori
Bucureti, companii care au obligaia de a ntocmi
situaii financiare n conformitate cu IFRS, i a fost
analizat raportul auditorului cu scopul de a vedea dac,
cel puin n ceea ce privete coninutul cerut de
standardele internaionale de audit, auditorul respect
cerinele impuse. Rezultatele studiului arat c, n cazul
auditorilor mici i mijlocii, calitatea raportului auditorului
sufer. Ca o dezvoltare a studiilor anterioare, autorul a
cutat apoi s afle care sunt cele mai frecvente greeli i
dac a fost nregistrat vreo mbuntire n timp a
calitii. De asemenea, a identificat o caracteristic
comun a auditorilor care cu precdere nu respect
cerinele privind rapoartele de audit.
Cuvinte cheie: raport de audit, calitatea auditului,
societi listate, situaii financiare
Clasificare JEL: M42
Mirela PUNESCU
Introducere
ncepnd cu anii '80 literatura de specialitate privind
calitatea auditului a nceput s se dezvolte. Chiar dac
exist nc loc pentru cercetare pe acest domeniu, de-a
lungul anilor numeroi cercettori au ncercat s
identifice factorii care duc la un audit de calitate, precum
au acoperit i alte subiecte legate de calitatea auditului.
Mai mult dect att, International Federation of
Accountants (IFAC) a lansat un proiect dedicat calitii
auditului. Ca atare, n anul 2014 IFAC a emis un
document numit "Framework of Audit Quality Key
elements that create an environment for Audit Quality".
Proiectul i propune s defineasc i s msoare
calitatea auditului. Cadrul descrie inputurile, procesul i
outputurile care contribuie la un audit de calitate la nivel
de angajament, de firm i la nivel internaional.
n plus, standardele internaionale dedicate rapoartelor
de audit, standarde care nu sunt nc aplicabile, au fost
emise de IFAC i noul raport de audit va fi mai dificil de
ntocmit dect cel vechi deoarece volumul de informaii
narative este n cretere.
Cu toate acestea, chiar dac numrul de cercettori
preocupai de calitatea auditului este n continu
cretere, nu am reuit s identificm literatur relevant
cu privire la calitatea raportului de audit. Legtura dintre
calitatea auditului i dimensiunea companiei de audit a
reprezentat un subiect frecvent abordat de cercettori,
deschiztor de drumuri fiind DeAngelo (1981). Definirea
calitii auditului i identificarea factorilor determinani au
fost de asemenea discutate n mai multe reviste de ctre
autori, dintre care amintim Francis (2004), Deis, i
Giroux (1992), dar, chiar dac raportul de audit a fost
considerat important, chiar dac definiia calitii
auditului implic i raportul de audit, nu am reuit s
identificm un studiu cu privire la calitatea rapoartelor de
audit n ceea ce privete forma lor, motiv pentru care am
demarat cercetarea noastr cu privire la acest subiect.
n Romnia, organizaia profesional a auditorilor este
Camera Auditorilor Financiari din Romnia (CAFR).
Printre alte responsabiliti, CAFR a adoptat
Standardele Internaionale de Audit, astfel c auditorii
financiari din Romnia sunt pe deplin responsabili pentru
aplicarea ISA n angajamentele lor. Raportul de audit, n
conformitate cu ISA 700 - 710, ar trebui s respecte o
anumit structur i coninut. Nu putem nega c este
nevoie de un grad ridicat de raionament profesional
atunci cnd vine vorba de tipul de opinie care urmeaz
s fie inclus n raport. Cu toate acestea, atunci cnd ne

referim la structura i coninutul raportului considerm c
libertatea este limitat deoarece ISA 700 impune o
anumit ordine i un anumit coninutul al paragrafelor.
n articolul de fa am ncercat s verificm dac
auditorii romni respect regulile stabilite de standardele
de audit n elaborarea raportului lor.
Literatura de specialitate
DeAngelo (1981) a fost printre primii care au definit
calitatea auditului. Conform definiiei sale, calitatea
auditului este probabilitatea cumulat evaluat de pia
c un anumit auditor va detecta denaturrile
semnificative ale situaiilor financiare ale clientului i le
va raporta. Mai trziu, Palmrose (1988) definete
calitatea auditului bazndu-se pe nivelul de asigurare
dat de auditor i raportul su. Autoarea consider c
dac exist litigii mpotriva auditorilor, calitatea auditului
furnizat nu a fost adecvat. n zilele noastre,
conformitatea cu standardul ISQC 1 este perceput ca
ducnd la un audit de calitate. Cu toate acestea, avnd
n vedere importana problemei, att IFAC, ct i
PCAOB au lansat cte un proiect n ncercarea de a
identifica factorii determinani ai calitii auditului i, de
asemenea, indicatorii, astfel nct s poat msura
calitatea.
DeAngelo (1981) a fost, de asemenea, printre primii
cercettori care au promovat ideea c, n fapt, calitatea
auditului nu este independent de mrimea auditorului.
Potrivit rezultatelor sale, calitatea auditului nu este
independent de dimensiunea firmei de audit i, ca
atare, cu ct mai mare este auditorul i cu ct mai mic
firma client cu att mai puin este stimulat auditorul s se
comporte de o manier oportunist i cu att mai mare
este calitatea perceput a auditului.
Legtura dintre independena auditorului i calitatea
auditului a fost una dintre cele mai frecvente subiecte
cercetate. Lin (2012) a recenzat n lucrarea sa literatura
de specialitate referitoare la independena auditorului i
la calitatea auditului i i-a structurat articolul n funcie
de cele patru ameninri principale ale independenei
auditorului, i anume: importana clientului, servicii nonaudit, nlocuirea auditorului i afilierea clientului cu firme
de audit. n total, a studiat un numr impresionant de
peste 100 de articole publicate n perioada 1981-2007.
Velte i Stiglbauer (2011) au analizat pentru Europa
impactul noii legislaii propuse asupra calitii auditului.
AUDIT FINANCIAR, anul XIII
Studiu privind calitatea rapoartelor de audit
Printre diveri factori pe care i comenteaz, au

investigat legtura dintre concentrarea pieei, nivelul
preurilor, independena auditorului i calitatea auditului.
Ei au descoperit c nu exist un consens ntre prile
interesate privind concentraia firmelor mari pe piaa de
audit i anume dac aceasta are un impact asupra
calitii auditului, dar au reuit s observe legturi
percepute de utilizatori ntre onorariile de audit i
calitatea auditului (i anume, n cazul n care onorariile
de audit scad, exist o presiune pentru a reduce, de
asemenea, calitatea de audit) i ntre independena
auditorului i calitatea auditului (independena ar trebui
s creasc calitatea).
Exist cu siguran o legtur ntre calitatea
situaiilor financiare i calitatea auditului.
Calitatea situaiilor financiare a fost cercetat, de
asemenea, n Romnia n mai multe rnduri, de
exemplu - Pcan (2015), Nichita (2014), Nichita
i Gajevski (2014) i Mller (2014). Pcan
(2014) a aplicat dou modele de regresie n
scopul de a testa relevana valorii contabile a
capitalurilor proprii i venitul net n perioada
2010-2013. Rezultatele cercetrii sale arat c
adoptarea IFRS n Romnia crete calitatea
situaiilor financiare individuale. Mller (2014) a
ajuns la o concluzie similar prin analiza
impactului adoptrii IFRS n situaiile financiare
consolidate n anul 2005. Aceleai rezultate
privind creterea calitii informaiilor degajate de
situaiile financiare post-adoptare IFRS le-au
obinut i Nichita i Gajevski (2015). Nichita
(2014), pe de alt parte, a efectuat o analiz
lingvistic asupra situaiilor financiare, dezvluind
un scurt istoric al reglementrilor financiare din
Romnia n ceea ce privete criza financiar,
precum i impactul acesteia asupra evoluiei
numrului de entiti din Romnia.
Botez (2015) a efectuat o cercetare similar cu cea
dezvoltat n acest articol asupra companiilor
listate din Romnia, subliniind o serie de aspecte
care arat c cerinele profesionale nu sunt
ntotdeauna respectate i c vocabularul
profesional nu este utilizat n mod riguros de ctre
auditori n pregtirea raportului. Cu toate acestea,
cercetarea sa a avut o abordare cantitativ i nu a
artat nici caracteristicile comune ale auditorilor
care nu aplic cerinele ISA la ntocmirea raportului
de audit.
Nr. 10(130)/2015
Metodologia cercetrii
n Romnia, companiile listate (cel puin marea
majoritate) au obligaia de a ntocmi situaii financiare
n conformitate cu IFRS adoptate de Uniunea
European i de a audita aceste situaii financiare.
Att situaiile financiare, ct i raportul de audit sunt
fcute publice, pe site-ul companiei i pe site-ul
Bursei de Valori Bucureti. Companiile pentru care
am analizat rapoartele de audit n cursul anilor
2011-2014 sunt listate la Bursa de Valori Bucureti n
prima categorie (n prezent categoriile s-au
schimbat). Din populaie am eliminat dou societi
care nu sunt companii romneti. Numrul de
societi variaz n timp deoarece unele dintre ele au
fost delistate i altele au intrat n faliment, fiind, ca o
consecin, delistate. Pentru anii 2013 i 2012 am
reuit s identificm rapoartele de audit pentru 82 de
companii, pentru anul 2011 am identificat 79
rapoarte de audit i pentru anul 2014 am analizat
doar 77 de rapoarte.
n scopul atingerii obiectivelor cercetrii noastre, am
clasificat auditorii n 3 grupe: firme Big 4 (incluznd
PWC, Deloitte, KPMG i EY) i alte companii
internaionale mari, companiile locale i comerciani
individuali. Alte companii internaionale mari
grupeaz filialele sau societile care sunt clasate n
Top 40 reele internaionale, top publicat de
Accountancy Age. Companiile locale reprezint alte
companii de audit romneti, afiliate sau nu la o
reea internaional (dar nu una din top 40). Cea de
a treia clas grupeaz auditori nregistrai ca
liber-profesioniti, deoarece n Romnia era posibil
pentru auditorii nregistrai ca liber profesioniti s
auditeze companiile cotate la burs. Surpriza a fost
c un procent semnificativ de companii listate au fost
auditate de auditori nregistrai ca liber profesioniti.
Berinde (2013) a folosit, de asemenea, un sistem cu
trei categorii de clasificare a auditorilor, dar cu toate
acestea, el a folosit o abordare diferit. El a clasificat
auditorii ca fiind Big Four, non-Big Four i auditorii
care acioneaz n calitate de liber profesioniti.
Literatura internaional n general grupeaz auditorii
n dou clase, care se refer la companii de audit Big
Four i non Big Four. Considerm clasificarea
noastr mai adecvat deoarece, de regul, atunci
cnd o companie aparine unei reele internaionale
import procedurile de asigurare a calitii printre
Mirela PUNESCU
care i cele referitoare la coninutul i structura

raportului de audit.
Prin aplicarea unei metode de cercetare calitativ, am
analizat toate rapoartele de audit publicate pe parcursul
anilor 2011-2014 de companiile menionate mai sus i
le-am comparat cu cerinele ISA, n scopul de a vedea
dac, cel puin n ceea ce privete respectarea coninutului i formei impuse de ISA, auditorul respect cerinele. Standardele de audit relevante sunt ISA 700 Formarea unei opinii i raportarea privind situaiile financiare;
ISA 705 Modificri ale opiniei din raportul auditorului
independent i ISA 706 Paragrafe de evideniere a unor
aspecte i cele privind alte aspecte n raportul auditorului independent.
Am examinat cu atenie toate rapoartele, asigurndu-ne
c ordinea paragrafelor urmeaz cerina din ISA. De
asemenea, am verificat dac auditorul a utilizat corect
titlul raportului i a identificat utilizatorii i situaiile
financiare auditate.
O atenie deosebit a fost acordat bazei pentru opinie
i opiniei punctuale pentru a vedea dac ele urmeaz
ordinea specificat de ISA i, de asemenea, dac textul
lor este adecvat.
n conformitate cu legislaia romneasc (armonizat
cu directivele europene) auditorii sunt, de asemenea,
obligai s menioneze cteva cuvinte despre
raportul elaborat de ctre persoanele responsabile
cu guvernana corporativ, i anume dac au
identificat sau nu n raportul respectiv informaii care
s fie n contradicie cu situaiile financiare. Am
analizat, de asemenea, acest paragraf pentru a ne

asigura c textul este adecvat.
Rezultate
Analiznd rapoartele auditorului am constatat c partea,
cota de pia pentru firmele Big 4 este n cretere, n
timp. De la aproximativ 39% n 2011 (pe baza
rapoartelor de audit identificate) la 42.31% n 2014.
Surprinztor, chiar dac 2012 a fost primul an pentru
companiile cotate la burs n care au trebuit s aplice
IFRS (i trecerea la IFRS a fost fcut n mare grab )
cota de pia care aparine firmelor Big 4 a crescut doar
cu 2,36%, i cu aproape 3% n anul urmtor. Cota de
pia pentru alte companii internaionale, membre n Top
40, a rmas n mare parte neschimbat pentru anii 2012
- 2014 (aproximativ 15% din pia este auditat de astfel
de companii).
Cota de pia (n funcie de numrul de companii
auditate) aparinnd auditorilor companii locale listate n
Top 40 reele internaionale nu este comparabil cu cea
pentru companiile locale. Avnd n vedere c numrul
lor este semnificativ mai mic dect cel al companiilor
locale neafiliate totui aceste societi reprezint un grup
puternic. n 2011 acestea au auditat aproximativ 9%
dintre companiile listate i procentul a crescut n 2014
pn la 15%.
Cota de pia cumulat de companiile Big 4 i membrii
din Top 40 este prezentat n Tabelul 1.
Tabel 1. Numrul de misiuni, n procente, pe tipuri de auditori

Categorie \ An
2011
2012
2013
2014
1. Big 4 i companii parte din Top 40 networks
48.05
56.09
57.31
57.69
2. Alte firme locale de audit
42.86
35.37
32.93
32.05
3. Auditori liber-profesioniti
9.09
8.54
9.76
10.26
100
100
100
100
Surs: Proiecie proprie
Ca o tendin general, am vzut c societile locale

au auditat, n anul 2011, 42,3% din companiile listate
romneti, dar cota lor de pia a sczut n timp la
32.05% n 2014. Clienii lor au fost preluai de firmele
Big 4. ntre timp, numrul de auditori care acioneaz n
calitate de liber profesioniti a rmas relativ neschimbat
n perioada 2011-2014 (2011-9%, 2014 - 10%).
Se poate observa cu uurin c auditorii

liber-profesioniti dein o pondere semnificativ a pieei
atunci cnd vine vorba de companii auditate. Acest
lucru este surprinztor deoarece, de obicei, auditorii
liber-profesioniti nu dispun de resursele necesare
pentru a audita o companie listat (experien i
know-how, resurse, un sistem de revizuire a calitii
adecvat i aa mai departe). Poate c un motiv pentru

aceast anomalie este acela c onorariul de audit este
de ateptat s fie mai mic n cazul societilor de audit
sau persoanelor fizice care nu fac parte din "prima
lig" ( de care aparin companiile Big 4, spre exemplu).
Societile cotate la burs sunt de cele mai multe ori
foarte complexe i riscante. Riscul asumat de ctre un
auditor al unei companii listate, n cazul unui proces de
malpraxis, este mai mare i, de obicei, liberprofesionistul rspunde nelimitat cu activele sale pentru
orice datorie care ar fi putut aprea, spre exemplu,
dintr-un litigiu.
Mai mult, chiar i pentru un acionar sau o alt
persoan interesat de societate este mai riscant
situaia n care societatea n care sunt interesai
este auditat de un liber-profesionist pentru c, n
caz de orice daune care pot fi pretinse, acesta
poate s nu fie capabil s recupereze pierderea. n
plus, o parte din valoarea auditorului este imaginea
sa i credibilitatea pe care el o aduce situaiilor
financiare ntocmite de management i, de obicei,
o companie mare multinaional are o credibilitate
mai bun dect un liber-profesionist.
n primul rnd am identificat auditorii companiilor
listate i am analizat textul i structura rapoartelor
lor. Cum era de ateptat, companiile aparinnd
reelelor internaionale s-a dovedit c au respectat
structura i modul de redactare al rapoartelor de
audit cerute de ISA (Standardele Internaionale de
Audit). Pe de alt parte, chiar dac cele mai multe
dintre companiile de audit locale s-au conformat cu
aceleai cerine, o parte semnificativ a rapoartelor
de audit au fost denaturate. Aceste rapoarte
aparin 100% companiilor de audit locale i
persoanelor care i desfoar activitatea ca liberprofesioniti. Noi nu am analizat dac motivele
pentru care auditorul a dat o opinie modificat au
fost adecvate, dar am analizat dac n rapoarte se
regsesc paragrafele cerute de ISA i dac aceste
paragrafe sunt n ordinea corect, dac doar
informaiile permise sunt incluse n raport, dac
paragrafele sunt etichetate corespunztor i dac
urmeaz structura prezentat n ISA, dac
rapoartele de audit sunt semnate i clar scrise.
Ne-am ateptat c societile de audit care aparin
reelelor internaionale vor urma cel mai probabil
regulile atunci cnd vine vorba de raportare,
Nr. 10(130)/2015
deoarece i noi le considerm ca fiind mai "dotate"

pentru a lucra ca auditori pentru companii listate
datorit unor avantaje pe care companiile locale nu
le au. n primul rnd, ei au cunotinele i resursele
partajate de reeaua lor i, n al doilea rnd, ele au
un sistem de control al calitii mai performant
(sistem impus tot de reea).
Rezultatele noastre sunt dovada c, ntr-un numr
considerabil de cazuri, auditorii locali, care
acioneaz ca persoane fizice sau juridice, nu au
respectat pe deplin cerinele ISA privind structura
raportului de audit sau au inclus n raport aspectele
nespecificate (i nepermise) de standarde. La fel
de previzibil, atta timp ct auditorul nu a fost
schimbat de ctre companie, aceleai greeli se
gsesc de la un an la altul, cu doar cteva excepii.
n cazul n care au fost raportate modificri n timp,
aceste modificri au crescut calitatea raportului.
Autoritatea de Supraveghere Financiar (ASF)
este autoritatea naional competent s aplice
legislaia european privind pieele de capital din
Romnia i pentru a monitoriza punerea n aplicare
adecvat a acestei legislaii de ctre participanii la
pia. Ca urmare, ASF monitorizeaz, de
asemenea, situaiile financiare ale societilor
cotate i rapoartele auditorilor pentru a vedea dac
acestea respect legislaia naional. n
numeroase ocazii, ASF a identificat att situaii
financiare, ct i rapoarte de audit care nu erau
conforme i, ca urmare, a cerut entitilor implicate
(auditori sau entiti raportoare) s corecteze
denaturrile identificate.
Ca un comentariu general (i cum era de ateptat)
am constatat c rapoartele de audit ntocmite de
companiile Big Four i alte companii internaionale
sunt conforme cu cerinele ISA. Cu toate acestea,
n unele cazuri, raportul de audit nu a fost semnat
de ctre partenerul implicat n misiune sau chiar nu
a fost semnat deloc. Considerm c Bursa de
Valori Bucureti ar trebui s aib instrumentele
necesare pentru a preveni entitile s publice
situaii financiare (rapoartele de audit inclusiv),
care nu sunt semnate corespunztor. Ca o
surpriz, chiar dac ne-am ateptat ca raportul de
audit pregtit de ctre auditori care aparin reelelor
internaionale s fie standardizate am observat c,
n unele cazuri, au existat diferene semnificative n
Mirela PUNESCU
ceea ce privete forma lor. De exemplu, paragraful

de limitare a rspunderii a fost n unele cazuri
inclus n raportul de audit i n alte cazuri omis (n
funcie de partenerul de angajament, ne
imaginm).
Subliniem din nou c cercetarea noastr nu arat
dac auditorul a efectuat angajamentul ntr-un mod
adecvat; am investigat doar calitatea raportului de
audit. De asemenea, nu am cercetat dac opinia
dat era adecvat (acesta este subiectul unei
cercetri ce va urma). Pe parcursul cercetrii am
constatat c opinia auditorului a fost inadecvat n
anumite cazuri (constatare ce se bazeaz pe
numrul de denaturri identificate n "Baza pentru
opinie" sau pe analiza calitii situaiilor financiare).
Ne-am propus s acoperim acest subiect separat.
Cnd vine vorba de destinatarul raportului de audit
am ajuns la concluzia c rapoartele analizate
respect n general cerinele generale ale ISA 700.
Cu toate acestea, n unele cazuri, am constatat c
auditorul, de obicei la sfritul raportului, limiteaz
persoanele care pot utiliza opinia sa. Nu am putut
decide dac respectivul alineat a fost folosit n loc
de un "paragraf de limitare a rspunderii" sau care
a fost motivul utilizrii. Ideea principal care se
desprinde n general este c numai autoritile
statului i acionarii pot folosi acel raport i nimeni
altcineva. n unele cazuri, auditorul a menionat
chiar c, nainte ca cineva s utilizeze raportul,
acesta ar trebui s fie notificat. De asemenea, mai
muli auditori (folosind o astfel de not) au precizat
c singurul scop al raportului a fost acela ca
societatea client s depun situaiile financiare la
autoritile adecvate.
Ca un comentariu general, n multe ocazii auditorii
nu au etichetat paragrafele sau chiar nu le-au
separat unul de altul. Rapoartele de audit ce
numr mai mult de 4 pagini nu au fost foarte rare.
Nerespectarea ordinii paragrafelor pare s fie o
greeal comun. Din pcate, i calitatea limbii
romne a fost srac, dup constatrile noastre,
iar greeli de tastare au fost destul de frecvente n
unele rapoarte de audit (ceea ce este greu de
scuzat, innd cont c raportul este produsul finit
care ncununeaz munca dificil a auditorului).
Cnd raportul a fost tradus n limba englez,
calitatea limbii a fost att de srac nct era greu
de recunoscut ce vroia s comunice raportul de

audit. Constatrile noastre au venit ca o surpriz,
n special innd cont c exist numeroase modele
care pot fi utilizate de auditori, att n limba
englez, ct i n limba romn (chiar i
standardele cuprind astfel de modele de rapoarte
de audit).
ISA 700 prevede c paragraful introductiv din
raportul auditorului identific entitatea ale crei
situaii financiare au fost auditate, precizeaz c
situaiile financiare au fost auditate, enumer
componentele situaiilor financiare i face o referire
la rezumatul politicilor contabile semnificative i
alte informaii explicative i, de asemenea, indic
data sau perioada acoperit de fiecare situaie
financiar cuprins n situaiile financiare.
Greelile frecvente constatate pentru acest
paragraf se refer la faptul c s-a fcut de multe ori
o identificare incorect a componentelor situaiilor
financiare, datele de identificare ale clientului au
fost prea complexe i cadrul de raportare identificat
a fost inadecvat. n unele cazuri (surprinztor de
multe), auditorii au declarat c au auditat balana
de verificare sau chiar declaraia de impozit pe
profit a companiei. Desigur, numai situaiile
financiare sunt supuse auditului, att balanele de
verificare, ct i declaraiile fiscale sunt probe doar
pentru justificarea opiniei. Unii auditori au simit
nevoia de a identifica exhaustiv societatea auditat
(aa c au adugat toate informaiile despre
adresa complet a companiei, numrul de
identificare fiscal, numrul de nregistrare n
Registrul Comerului i aa mai departe), fapt care
a fcut raportul inutil de greu de citit.
n ceea ce privete cadrul de raportare identificat,
chiar dac acesta const n principal n IFRS
adoptate de legislaia european, am identificat
cazuri n care au fost menionate alte legi sau
regulamente, n mod inutil. Din nou, raportul a
devenit greu de citit, pierzndu-se opinia n detalii.
Nu este neobinuit pentru auditorii romni s
identifice situaiile financiare prin includerea a 2
sau nu mai mult de 3 indicatori financiari (cel mai
frecvent utilizate sunt cifra de afaceri, active,
capitaluri proprii i / sau profit). n unele rapoarte
am gsit nu doar mai mult de 5 indicatori (chiar 8!),
ci, de asemenea, pe dou sau trei coloane - sume

comparative i chiar tendine calculate n procente.
Un auditor a fcut chiar o referire la o anex unde
a calculat variaiile n timp i a fcut o analiz a
activitii entitii.
n unele cazuri, chiar i numrul contractului de
audit a fost inclus n paragraful introductiv. Desigur,
astfel de informaii sunt complet nefolositoare i fac
raportul de audit greoi i ncrcat inutil.
n ceea ce privete paragrafele privind
responsabilitatea managementului i a auditorului
am constatat, de asemenea, greeli comune.
Printre cele mai ntlnite: auditorul menioneaz c
managementul entitii este responsabil pentru
declaraiile fiscale ntocmite de societate, auditorul
enumer membrii guvernanei corporative ai
entitii n raport, cu nume i prenume sau
confund componentele situaiilor financiare cu
anexele i formularele cerute de legislaia romn
a fi depuse la autoriti. Confuzia dintre cerinele
aplicabile entitii i cele aplicabile auditorului este
o alt greeal observat. Auditorii ar trebui s
aplice ISA, n timp ce entitatea utilizeaz IFRS la
ntocmirea situaiilor financiare. Auditorul nu este
obligat s aplice IFRS, chiar dac unii auditori cred
acest lucru. De asemenea, nu este necesar s se
fac o trimitere n paragraful privind
responsabilitatea auditorului la alte obligaii pe care
el le poate avea (conform legislaiei BVB, de
exemplu).
n legtur cu opinia, nu este neobinuit s ntlneti
rapoarte care nu fac distincia dintre "baza pentru opinie"
i "opinie". n unele rapoarte de audit, auditorul prezint
ntr-o singur fraz lung att baza pentru modificarea
opiniei, ct i opinia. n alte rapoarte, opinia este
redactat de o asemenea manier nct este foarte greu
de neles dac aceasta este modificat sau nu. n astfel
de cazuri, de obicei, ASF se implic i cere auditorului
s schimbe raportul su pentru a se conforma cu ISA.
O alt greeal identificat i care merit menionat
este aceea c anumii auditori prezint prea multe
informaii n paragraful Baz pentru opinie privind
motivele pentru care i-au modificat opinia. De exemplu,
un auditor care a emis o opinie modificat a fcut
referire n baza pentru opinie la numerele, datele i
sumele facturilor pe care le-a considerat inadecvat
recunoscute n contabilitate. Alt auditor, pentru a-i
Nr. 10(130)/2015
justifica opinia advers a prezentat cu detalii mai mult de

12 motive i dispute cu managementul clientului.
Raportul de audit avea 7 pagini.
O greeal frecvent este aceea c ordinea paragrafelor
nu este respectat. Paragraful privind Alte aspecte
l-am gsit n faa paragrafului referitor la opinie n mai
multe rapoarte. De asemenea, o eroare frecvent este
aceea c se menioneaz informaii care nu sunt cerute
de standarde (i opinm c nu sunt nici mcar permise
de acestea), precum aceea c auditorul a luat parte sau
nu la inventar, referine detaliate despre sistemele
companiei sau c situaiile financiare au fost ntocmite
pe baza balanei de verificare retratate.
Cnd vine vorba de meniunea privind raportul
administratorului, lucrurile pot varia. Am identificat o
serie de rapoarte n care acest paragraf a lipsit, altele n
care auditorul a exprimat o opinie (la fel ca pentru
situaiile financiare) i altele n care auditorul a analizat
complet cu o mulime de detalii raportul de gestiune,
poate confundnd sarcina auditorului cu cea a unui
controlor de gestiune - vezi Roman & alii (2015).
O trstur comun a auditorilor care nu respect
cerinele ISA este c cei mai muli dintre ei au fost
autorizai n anul 2002. Aparent, aceti auditori ar trebui
s aib suficient experien pentru a nu face astfel de
greeli. Cu toate acestea, explicaia poate fi diferit. n
prezent, pentru ca o persoan s fie nregistrat ca
auditor trebuie s treac un set complex de examene i
s dovedeasc trei ani de experien practic, dar n
anul 2002, la nceputul organizaiei profesionale, doar un
examen formal trebuia s fi fost trecut.
O ntrebare se ridic: cnd cineva citete un astfel de
raport, trebuie s concluzioneze c auditul nu a fost
efectuat la calitatea ateptat? n teorie, un astfel de
raport nu dovedete c situaiile financiare sunt
denaturate sau c auditorul nu a efectuat toate
procedurile de audit necesare pentru a se asigura c
situaiile financiare sunt lipsite de denaturri
semnificative. Cu toate acestea, putem concluziona c
acea calitate a auditului a fost slab, att timp ct
auditorul, pentru a efectua un audit de calitate, ar trebui
s urmeze prevederile standardelor. Prin includerea
informaiilor inutile sau eronate n raportul de audit, prin
nerespectarea formatului impus, utilitatea raportului de
audit este diminuat.
Nu am cuantificat rezultatele studiului nostru deoarece
este dificil s se msoare n ce grad raportul de audit nu
Mirela PUNESCU
a fost conform cu standardele. Ca atare, doar am

analizat i clasificat cele mai frecvente greeli pentru a
atrage atenia asupra erorilor i asupra modului corect
de a pregti un raport de audit.
O alt ntrebare ar putea aprea: dac pe parcursul
a trei ani (uneori) auditorul nu a respectat n mod
constant cerinele ISA i a emis public un raport de
audit n mod clar neconform, ce spune acesta despre
celelalte pri implicate (sau care ar trebui s fie
implicate) i care, la rndul lor, nu au recunoscut
problema? ncepnd cu entitile raportoare (care, n
teorie, ar trebui s aib un comitet de audit, care, de
asemenea, n teorie, ar trebui s aib cunotinele
necesare pentru a recunoate un raport de audit
necorespunztor), trecnd la autoritile de reglementare (de exemplu, Bursa de Valori Bucureti sau
ASF) i terminnd cu alte pri interesate, se pare c
nimeni nu a dat nici o atenie raportului de audit.
vorba de o astfel de cerin non-costisitoare, cum ar fi

cea privind respectarea structurii unui raport de audit, nu
a inut seama de cerinele ISA. Putem spune despre
calitatea acestor misiuni c nu a fost cum era de
ateptat? Putem, deoarece un prim pas pentru a asigura
calitatea ar trebui s fie aplicarea cerinelor ISA. O alt
ntrebare important, care nu a fost inclus n cercetarea
noastr, este de ce comitetul de audit nu a fost capabil
s identifice calitatea slab a rapoartelor de audit
analizate mai sus?
Avnd n vedere modificrile viitoare din raportul
auditorului i nu numai, responsabilitatea sporit a
auditorului, dar i creterea volumului de informaii care
trebuie incluse n raport, ne ntrebm ce se va ntmpla
cu calitatea raportului, n viitor. Considerm c exist
nc nevoia de formare profesional continu a
auditorilor atunci cnd vine vorba raportul de audit, n
special n lumina schimbrilor anunate.
Concluzii
Recunoatere
Studiul de fa ne arat c este mult mai probabil pentru

o companie de audit mic, local, sau pentru un auditor
care i desfoar activitatea ca liber profesionist s nu
elaboreze un raport de audit cu respectarea cerinelor
ISA. Aceasta nu nseamn c situaiile financiare ale
clientului sunt denaturate n mod semnificativ, aceasta
nseamn doar c auditorul, chiar i atunci cnd este
Aceast lucrare a fost realizat n cadrul proiectului

POSDRU/159/1.5/S/142115 cu titlul "Performan i
excelen n cercetarea doctoral i postdoctoral n
domeniul tiinelor economice din Romnia",
cofinanat din Fondul Social European prin
intermediul Programului Operaional Sectorial
Dezvoltarea Resurselor Umane 2007 2013.
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Berinde, S. R., (2013), Forecasting the structure of

the Romanian audit market, Studia Universitatis
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Statutory Audit Reports, Revista Audit Financiar,
XIII, Nr. 3(123)/2015, 82-89 ISSN: 1583-5812;
DeAngelo, L. E. (1981), Auditor Size and Audit
Quality, Journal of Accounting and Economics, Vol.
3 (3), pp. 183-19
Francis, J. R., (2004), What do we know about
audit quality?, The British Accounting Review 36,
pp 345368
Le Vourch, J., Morand, P., (2011), Study on the
effects of the implementation of the acquis on
statutory audits of annual and consolidated accounts
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including the consequences on the audit market,

available online at http://ec.europa.eu/ internal_
market/auditing/docs/ other/full_study_en.pdf
Mller, V.-O., 2014, The impact of IFRS adoption
on the quality of consolidated financial reporting,
Procedia Social and Behavioral Sciences, 109, pp.
976-982
Nichita, M., 2014, Linguistic Issues Regarding the
Financial Reporting in Romania, accesibil on-line la:
http://stec.univ-ovidius.ro/html/anale/RO/cuprins %20
rezumate/ANALE%20vol%2014%20issue_2_2014.pdf
Nichita, M., Gajevszky, A., 2015, Evolution and
quality of financial reporting in Romania: An
overview from 1990 to present, accesibil on-line la:
http://anale.steconomiceuoradea.ro/volume/2015/A
UOES-1-2015.pdf
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Palmrose, Z., 1988, An analysis of auditor litigation

and audit service quality, The Accounting Review
(January), 5573
Pcan Irina-Doina, Measuring the Effects of IFRS
Adoption in Romania on the Value Relevance of
Accounting Data, Annales Universitatis Apulensis
Series Oeconomica, 16(2), 2014, 263-273
Roman, Costantin; Roman, Aureliana-Geta; Meier,
Elena; Mocanu, Mihaela, Research on the evolution
of controlling tasks and their delimitation from audit
tasks, Theoretical and Applied Economics Volume
XXI (2014), No. 12(601), pp. 13-26
Tepalagu, Nopmanee; Ling, Lin, Auditor
Independence and Audit Quality: A Literature
Review, Journal of Accounting, Auditing and
Finance, Vol. 30, No. 1, 2015
Velte, P., Stiglbauer, M., 2011, Audit market concentration in Europe and its influence on audit quality,
online at: http://virtusinterpress.org/IMG/pdf/AUDIT
_MARKET_CONCENTRATION_IN_EUROPE_AND_
ITS_INFLUENCE_ON_AUDIT_QUALITY_by_Patrick
_Velte_Markus_Stiglbauer.pdf
14. IAASB, 2009, Audit Quality Preliminary Matters

for Consideration, available online at www.ifac.org/
sites/default/files/meetings/files/5127.pdf
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15. IAASB, 2009, AUDIT QUALITY - AN IAASB

PERSPECTIVE, available online at https://www.
ifac.org/publications-resources/audit-quality-iaasbperspective
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available online at http://www.ifac.org/publicationsresources/framework-audit-quality-key-elementscreate-environment-audit-quality
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Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements,
ISBN 978-1-60815-185-1, available on-line at
http://www.iaasb.org/publications-resources?
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keyword=Search+Publications&x=49&y=7
18. ICAEW, (2010), Audit quality: challenges for
International Consistency, available online at
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44d1447de9ec4bc48142ee59144fdd1e.ashx
19. PCAOB, 2013, Discussion Audit Quality
Indicators, available online at http://pcaobus.org/
news/eventsdocuments/05152013_sagmeeting/au
dit_quality_indicators.pdf
11
Audit financiar,Gabriela
XIII, Nr. 10(130)/2015,
12-20
UUEANU
ISSN: 1583-5812; ISSN on-line: 1844-8801
Analiza
legturii dintre
domeniul
public al
Ministerului
Finanelor
Publice i
nivelul
riscurilor n
auditul public
intern
Rezumat
n prezenta lucrare de cercetare s-a urmrit conturarea
legturii dintre departamentele care se ocup de relaiile
cu publicul din cadrul Ministerului Finanelor Publice i
gradul de risc ntlnit n auditul public intern. Metoda de
analiz statistic axat pe procedeul de determinare a
existenei unei legturi ntre variabile cu ajutorul funciei
notat cu 2, precum i a intensitii acestei conexiuni
cu ajutorul coeficientului lui Pearson, coeficient de
asociere notat cu C, se utilizeaz de ctre echipele de
audit pentru a determina existena conexiunii dintre
domeniile de lucru auditate (variabila X) i nivelul
riscurilor ntlnite (variabila Y). n funcie de intensitatea
legturii existente, auditorul are certitudinea c au fost
utilizate toate metodele de audit i au fost respectate
toate etapele pentru o bun desfurare a acestuia, ori
procedeaz la aprofundarea analizei efectuate asupra
documentelor primare pentru a determina cauzele
generatoare de riscuri, circumstanele generrii acestora
i recomandrile formulate de auditor, pentru a oferi
managementului o asigurare rezonabil a gestionrii
resurselor i depistarea fraudelor.
Cuvinte-cheie: nivelul riscurilor, auditul public intern,
controlul n Ministerul Finanelor Publice.
Clasificare JEL: H39
Drd. Gabriela UUEANU,

Academia de Studii Economice Bucureti, Romnia,
e-mail: gabitutueanu@yahoo.com
12
Ministerul Finanelor Publice i nivelul riscurilor n auditul public intern
Introducere
Contextul economic reglementat de legislaia n vigoare,
n care incertitudinea i instabilitatea sunt riscuri care
tind s se generalizeze, determin entitile publice s
se adapteze la aceste condiii prin ameliorarea
permanent a sistemului de gestionare a resurselor i
prevenirea fraudelor, prin adoptarea unor metode i
tehnici tot mai eficiente i eficace care s asigure o
tratare a riscurilor la un nivel tot mai ridicat de
competen i acuratee. Performana auditului public
intern este asigurat prin eficien, eficacitate,
economicitate i calitate i are ca obiectiv modul de
gestionare a riscurilor, evaluarea permanent a
sistemului de control al entitii publice i asigurarea
unui management la nivel ridicat. Stabilirea unui sistem
de management al riscurilor optim de ctre echipa ce
efectueaz auditul intern se realizeaz prin utilizarea
unor metode i tehnici de analiz a riscurilor din ce n ce
mai complexe, prin analiza indicatorilor specifici
msurrii gradului de performan din cadrul entitii
publice analizate, precum i al departamentului ce
desfoar activitatea de audit din cadrul acestei entiti
publice, dar i prin asigurarea calitii auditului prin
respectarea independenei, obiectivitii i competenei
auditorilor, respectarea Codului etic i a cadrului de
regularizare i normalizare.
Dezvoltarea economico-social i tehnic a determinat
formularea de ctre teoreticieni a expresiei societatea
informaional ctre societatea cunoaterii. n aceste
mprejurri, entitatea public este obligat s i
proiecteze un sistem de gestionare a riscurilor n
concordan cu legislaia n vigoare. Pn n prezent
tratarea informaiilor din literatura de specialitate pentru
prevenirea riscurilor nu poate s asigure ndeplinirea
obiectivelor entitii, n condiiile n care diversitatea i
complexitatea acestora se afl ntr-o evoluie
ascendent. n situaia dat se impune elaborarea unui
sistem de gestionare a riscurilor care s prentmpine
aceste disfuncii printr-o abordare nou, orientat pe
metode statistice de tratare descriptiv, astfel nct s
asigure un grad ridicat de acuratee i fiabilitate.
1. Opinii i recenzii ntlnite n

literatura de specialitate
Nivelul riscurilor n auditul public intern reprezint din ce
n ce mai pregnant o parte a planificrii strategice i
Nr. 10(130)/2015
operaionale a Ministerului Finanelor Publice, devenind

o component esenial a sistemelor i practicilor
complexe care asigur coordonarea i dezvoltarea
organizaional (Carson et all, 1998). Acestea reprezint
expresia cantitativ i valoric a obiectivelor
organizaionale (Hart, D., Atkins, R. and Youniss, J.
2005) i au drept scop s ncadreze traiectoria viitoare a
instituiei publice n limitele stabilite.
Scopurile principale ale factorilor determinani ai
sistemelor de guvernan n instituiile publice
(Hirschman, A.O. 1970):
oblig managementul s planifice noi strategii de
mbuntire i operaionalizare a structurii de audit
intern din Ministerul Finanelor Publice;
furnizeaz informaii care susin i mbuntesc
luarea deciziilor;
contribuie la gestiunea resurselor i a angajailor prin
furnizarea unui standard care poate fi folosit n
evaluarea performanelor;
mbuntesc comunicarea i coordonarea
activitilor proprii.
Avantajele enumerate pot fi ns benefice instituiilor
publice numai n msura n care managementul acestora
reuete s utilizeze n mod eficient acele practici care s
mobilizeze i s orienteze comportamentul angajailor
ctre obiective comune (Underwood, B.J. 1957).
Activitatea auditului public intern trebuie s aib drept
int optimizarea domeniului public. Stabilirea unei legturi
ntre acesta i auditul public intern vine ca o confirmare a
bunei corelaionri a tuturor compartimentelor dintr-o
instituie public (Perry, J.L. 1996). Dup cum menionam
ntr-un studiu efectuat n 2012 (uueanu, G., 2012),
totalitatea departamentelor dintr-o instituie public poate
fi asemuit cu un lan ale crui verigi trebuie s fie foarte
bine sudate. Instabilitatea uneia dintre verigi se reflect n
analiza riscurilor constatate n cadrul auditului public
intern. Aa dup cum am vzut, o contribuie esenial a
procesului bugetar la performana organizaional o
reprezint mbuntirea proceselor de luare a deciziilor.
n acest sens, este sporit eficiena organizaional prin
crearea unui limbaj comun ntre managerii aparinnd
diferitelor nivele ierarhice sau departamente (Adcock, R.
andCollier, D. 2001). Se faciliteaz astfel procesul de
luare a deciziilor prin creterea gradului de coordonare
ntre departamente deoarece activitile unuia dintre
acestea afecteaz planurile celorlalte (Kaufmann, D.
andKraay, A. 2002). Mai mult dect att, prin intermediul
analizei riscurilor de audit se pot efectua dezbateri n ceea
13
Gabriela UUEANU
ce privete fluctuaia abaterilor dintre obiectivele

planificate i cele realizate. Astfel, factorii de decizie pot
s ia n mod justificat acele msuri de corectare a
abaterilor care vor conduce la ncadrarea n obiectivele
stabilite (Ciobanu, A., 2014). Cu toate acestea, analitii
riscurilor de audit subliniaz faptul c n aceast
perspectiv legtura dintre domeniul public i riscurile de
audit intern este utilizat pentru a oferi managementului o
asigurare rezonabil a gestionrii resurselor, precum i
depistarea fraudelor (Seligson, M.A. 2006). Riscurile de
audit public intern au fost ndelung dezbtute, ns nu a
fost luat n calcul i o posibil conexiune ntre acestea i
domeniul public. Deoarece domeniile publice pot fi
manipulate, poate rezulta un comportament disfuncional,
bazat pe ndeplinirea propriilor interese, ceea ce readuce
discuia la aspectele motivaionale i comportamentale n
funcionarea sistemelor de audit intern (Kurtz, M. and
Schrank, A. 2006). Aceste considerente devin i mai
importante n spaiul Romniei i n cel al rilor din fostul
bloc comunist, unde atitudinea oamenilor fa de
autoritate i putere frizeaz cinismul i lipsa de ncredere
i unde se pare c se manifest niveluri sczute de
ncredere n relaiile interpersonale i interinstituionale
(Seligson, M.A. 2006). Prezentul studiu are ca scop
identificarea soluiilor care ar putea reduce nivelul
riscurilor de audit public intern, prin distribuia riscurilor pe
domenii auditabile, rezolvarea acestor probleme fiind
msurat calculnd frecvena absolut i a variabilei de
probabilitate. Concluzionnd, utilizarea coeficientului lui
Pearson n obinerea nivelului de intensitate a legturilor
dintre nivelul riscurilor de audit intern i domeniile auditate
s-a dovedit a fi o metod foarte potrivit, rezultatele
obinute prin calcularea acestuia contribuind la o utilizare
eficient a resurselor publice, dar i la ndeprtarea sau
reducerea riscurilor de audit din instituia public.
2. Metode de tratare statistic a

datelor analizate
Aplicarea metodelor de tratare statistic a informaiilor n
activitatea de audit public intern presupune dezvoltarea
competenelor printr-o pregtire multidisciplinar a
auditorilor, pentru a asigura performana auditului i
ndeplinirea obiectivelor sale. Elaborarea strategiilor,
planificrilor i deciziilor auditului public intern trebuie s
se bazeze pe o tratare adecvat a riscurilor cu ajutorul
analizei existenei legturii i intensitii acesteia stabilit
ntre domeniile auditate i nivelul riscurilor, metod
prezentat n cele ce urmeaz.
14
Utilizarea metodei statistice n activitatea de audit are

urmtoarele avantaje:
optimizarea planificrii auditului public intern prin

analiza tiinific a riscurilor i selectarea
domeniilor de auditat cu vulnerabilitate ridicat la
riscuri;
este o metod uor de aplicat (poate fi aplicat n

cadrul procedurii de analiz a riscurilor din
Referatul de justificare, care st la baza ntocmirii
planului strategic sau a planului anual, ori n cadrul
misiunii de audit la realizarea procedurii de analiz
a riscurilor);
asigur o tratare a riscurilor la un nivel de

acuratee ridicat i poate s asigure performana
entitii printr-o asigurare superioar a
managementului privind utilizarea eficient, eficace
i economic a resurselor;
necesit cunotine minime de matematic i

statistic ale auditorilor, dei cunotinele de
matematic i statistic reprezint cerine
obligatorii pentru certificarea acestora;
dezvoltarea competenelor auditorilor n utilizarea

acestor metode, prin planul de pregtire
profesional, ca obligaie legal a pregtirii
profesionale (n cadrul structurilor ncadrate cu
auditori de alt profesie dect economiti).
Utilitatea aplicrii tehnicilor de cercetare

Acest demers tiinific i propune s demonstreze
utilitatea aplicrii metodelor i tehnicilor de cercetare
statistic n practica auditului public intern, prin analiza
existenei legturii dintre domeniile auditate i nivelul
riscurilor i intensitatea legturii stabilite i contribuia
acestei metode la asigurarea performanei auditului.
Metoda de cercetare utilizat la realizarea acestui
demers a avut la baz urmtoarele etape:
stabilirea obiectivelor i a ipotezelor;
cercetarea cantitativ empiric pe baza ipotezelor
formulate;
analiza rezultatelor pe baza metodelor i tehnicilor
de analiz statistic;
stabilirea concluziilor i comunicarea/diseminarea

acestora, privind susinerea sau infirmarea ipotezei
lor.
Argumentul acestui demers tiinific l reprezint abordarea nou a evalurii riscurilor, pe baza analizei existenei
legturii dintre domeniile auditate i nivelul riscurilor i

intensitatea legturii stabilite, prin aplicarea funciei 2 i
a coeficientului de asociere C al lui Pearson. De asemenea, aceast abordare constituie o nou perspectiv n
evaluarea obiectivelor n cadrul planificrii auditului
public intern sau testarea obiectelor auditabile n cadrul
misiunilor de audit, care s asigure performana auditului
i s aduc plusvaloare entitii publice.
3. Analiza cantitativ pentru

reliefarea legturii dintre
variabile
Ipoteza formulat: Existena legturii ntre
nivelul riscurilor i domeniile auditate. Metoda
determinrii existenei legturii dintre variabile,
respectiv legtura dintre nivelul riscurilor i
domeniile auditabile, se poate utiliza de ctre auditorii
publici interni la analiza riscurilor n cadrul planificrii
anuale a auditului i n cadrul programului misiunii de
audit.
Asigurarea performanei controlului

n Ministerul Finanelor Publice
Cerina asigurrii performanei auditului public intern i a
plusvalorii entitii publice pe baza perfecionrii
tehnicilor i instrumentelor de audit definete locul i
rolul auditului public intern n cadrul sistemului de control
al entitii publice i al sistemului de gestionare a
riscurilor, ca structur independent n cadrul acesteia i
conduce la ameliorarea relaiilor auditului intern cu
auditul financiar al Curii de Conturi i cu guvernana.
Cercetarea prezentat n acest studiu are la baz

planificarea auditului la nivelul entitii publice i
raportrile anuale ale activitii de audit din cadrul
entitii publice, pentru perioada de referin 2008
2014 pe tipurile de audit efectuate (misiuni de audit
planificate, misiuni de audit ad-hoc i controale
tematice), domeniul activitii supuse auditrii i gradul
de risc ntlnit (riscuri mici, riscuri medii i riscuri mari).
Pentru stabilirea existenei legturii dintre nivelul
riscurilor i domeniile auditate s-a determinat eantionul,
constituit din totalitatea misiunilor de audit realizate de
structura de audit n cadrul sediului central al
Ministerului Finanelor Publice, din cursul anului 2008 i
pn n prezent, respectiv pn n anul 2014, conform
Tabelului 1.
Metoda statistic reprezint un mod de cercetare pe

baza analizei cantitative a informaiilor, prin intermediul
unui ansamblu de tehnici utilizate n scopul obinerii unui
rezultat. Tehnica reprezint un ansamblu de procedee
aplicate pentru determinarea legturii dintre domeniile
auditabile i nivelul riscurilor, din care rezult dac
aplicabilitatea acestei tehnici contribuie sau nu la
obinerea performanei auditului public intern.
Tabel 1. Numrul misiunilor de audit i nivelul riscurilor din Ministerul Finanelor Publice
Perioada
Tipologia misiunilor
Audit planificat
Audit ad-hoc
Control tematic
Total
2008
2
1
3
2009
6
3
3
12
2010
7
3
10
2011
4
5
2
11
2012
4
2
2
8
2013
4
3
2
9
2014
4
3
2
9
Total
29
21
12
62
Sursa: Proiecia autorului
Tabel 2. Numrul factorilor de risc ntlnii i nivelul acestora

Perioada
Tipologia misiunilor
Audit planificat
Audit ad-hoc
Control tematic
Total
2008
20
94
3
117
2009
16
110
15
141
2010
20
102
16
138
2011
13
112
21
146
2012
9
106
29
144
2013
17
97
31
145
2014
22
93
28
143
Total
117
714
143
974
Nr. 10(130)/2015
15
Gabriela UUEANU
Din Tabelul 1 rezult c au fost efectuate un numr de

29 de misiuni planificate, 21 de misiuni de audit adhoc, 12 controale tematice totaliznd 62 de activiti.
Pentru a determina nivelul riscurilor i domeniile
auditate s-a stabilit numrul de riscuri
depistate/activitate, n funcie de nivelul lor, n perioada
de analiz la entitatea public, conform Tabelului 2.

Nivelul riscurilor a fost stabilit conform Tabelului 3.
Riscuri mici <1.5;
Riscuri medii > 1,5, <2.0;
Riscuri mari 2,0; 3.
Tabel 3. Aprecierea riscurilor pe baza factorilor de risc

Nivelul de
apreciere (Ni)
Factor de risc (Fi)
F1. Aprecierea
controlului intern
F2. Aprecierea
cantitativ
F3. Aprecierea
calitativ
F4. Probabilitatea
de fraud
F5. Modificri
recente n activitate
N5
N4
N3
N2
N1
Exist proceduri, dar nu

sunt stabilite
competene i
responsabiliti
Exist proceduri,
dar nu sunt
separate sarcinile
Exist proceduri,
sunt cunoscute,
dar nu sunt
aplicate
Impact financiar foarte

ridicat >3%
Impact financiar
mediu < 2%
Impact financiar
sczut = 1.5%
Vulnerabilitate ridicat
Vulnerabilitate
medie
Vulnerabilitate
sczut
Impact
financiar mic
<1.5%
Vulnerabilitate
mic
>3;
. 2 3;
1.5-2
.=1.5
<1.5
<1 an;
< 3 ani
<5 ani
< 6 ani
> 6 ani
Nu exist
proceduri
Impact financiar
foarte ridicat
>3%
Vulnerabilitate
f. ridicat>3%
Exist
proceduri i se
aplic
n cadrul celor 62 de activiti de audit public intern a

fost determinat un numr de 974 de riscuri, care
reprezint i eantionul asupra cruia se va efectua
analiza statistic (Tabelul 2), iar domeniile auditate
stabilite pentru analiz sunt:
resurse umane;
achiziii i programe cu finanare extern;
contabilitate i control intern.
Pentru a determina existena legturii dintre

cele dou variabile la entitatea public (nivelul
riscurilor i domeniile auditate), vom modela eantionul
pentru a determina nivelul riscurilor aferente domeniilor
auditate prin centralizarea riscurilor depistate n urma
misiunilor de audit efectuate de structura de audit a
entitii publice, pe niveluri de riscuri, prezentat n
Tabelul 4.
Tabel 4. Distribuia riscurilor pe domenii auditate (variabila bidimensional)

Domeniul auditat (X)
Nivelul riscurilor (Y)
Riscuri mici
Riscuri medii
Riscuri mari
Total
Resurse umane
Achiziii i programe
Contabilitate i control intern
38
279
51
368
53
326
69
448
26
109
23
158
Total
117
714
143
974
Din analiza Tabelului 4, ntocmit pe baza

constatrilor auditului din cadrul sediului central
al Ministerului Finanelor Publice, a rezultat c n
cadrul celor 62 de activiti au fost constatate 117
riscuri mici, 714 riscuri medii i 143 riscuri mari.
16
n domeniul resurselor umane au fost constatate

51 de riscuri mari i n domeniul achiziiilor
publice au fost constatate 69 de riscuri mari, fiind
situate la un nivel ridicat n perioada analizat,
care reprezint:
aciunea cadrului legislativ, ca efect al aplicrii

eronate a cadrului de reglementare i normalizare
privind salarizarea resurselor umane i acordarea
unor majorri salariale necuvenite (279 de riscuri
medii i 51 de riscuri mari);
aciunea cadrului legislativ, ca efect al aplicrii

eronate a cadrului de reglementare n domeniul
achiziiilor publice, prin nerespectarea principiului
tratamentului egal al ofertanilor, nerespectarea
principiului eficienei i eficacitii fondurilor bugetare (326 de riscuri medii i 69 de riscuri mari);
nerespectarea cadrului de reglementare i

normalizare n domeniul contabilitii i controlului
intern, prin nerespectarea principiului nregistrrilor
cronologice a operaiunilor contabile, activiti
sporadice ale comisiei de implementare a sistemului de control managerial i acoperirea parial a
activitilor procedurabile cu proceduri operaionale
(109 riscuri medii i 23 de riscuri mari).
Pentru stabilirea existenei legturii dintre nivelul

riscurilor (I, I = 3) i domeniile auditabile (I, J = 3) se
determin frecvena absolut pe baza relaiei:
Nij* = Pij* x N =
N*i x N*j
N
din Tabelele 5 i 4. Distribuia riscurilor pe domenii

auditabile, indicatorul seriei de frecven va fi:
N11 = 38 ; N12 = 53; N13 = 26;
N21 = 279; N22 = 326; N23 = 109;
avem:
117x 368
=44.20
974
117x 448
N*12 =
=53.81
974
117x 158
N*13 =
=18.98
974
714 x 368
N*21 =
=269.76
974
714 x 448
N*22 =
=328.41
974
714 x 158
N*23 =
=115.82
974
143x 368
N*31 =
=54.02
974
143x 448
N*32 =
=65.77
974
143x 158
N*33 =
=23.19
974
N*11 =
Pe baza rezultatelor obinute n urma analizei s-a

constituit Tabelul 5.
Determinarea conexiunilor
Determinarea existenei legturii dintre domeniile
auditate i nivelul riscurilor s-a realizat pe baza calculrii
distanei dintre distribuia riscurilor pe domenii auditate i
frecvena absolut (Tabelul 4 i Tabelul 5) i pe baza
variabilei de probabilitate:
N31 = 61; N32 = 69; N33 = 23:
Analiza informaiilor pentru cazul n care nu exist

legtur ntre variabile:
N*ij =
2
Nij x N*ij
J I
i=1 j=1 =
N*ij
de unde rezult condiiile sale

- dac 2 = 0, atunci nu exist legtur
N*i x N*j
N
- dac 2>> 0, atunci exist legtur
Tabel 5. Repartiia teoretic

Domeniul
auditat (X)
Nivelul riscurilor (Y)
Riscuri mici
Riscuri medii
Riscuri mari
Total
Resurse
umane
44.22
269.76
54.02
368
Achiziii
i programe
53.81
328.41
65.77
447.99
Contabilitate
i control intern
Total
18.98
115.82
23.19
157.99
117.01
713.99
142.98
973.98
Nr. 10(130)/2015
17
Gabriela UUEANU
Din aplicarea legii de probabilitate 2 rezult c:
cnd 2 >0, atunci C = 1.
De unde rezult c 2 (0,1)

2
(38-44.22)
(53-53.81)
(26-18.98)
+
+
+
44.22
53.81
18.98
2
2
(279-269.76)
(326-328.41)
+
+
269.76
328.41
2
2
(109-115.82)
(51-54.02)
+
+
115.82
54.02
2
2
(69-65.77)
(23-23.19)
+
=4.53
65.77
23.19
Din condiia lui 2 >> 0 rezult c valoarea calculat a lui

2 = 4.53 fiind mai mare ca 0, exist legtur ntre
domeniile auditate i nivelul riscurilor
Condiiile de intensitate a legturii dintre domeniile

auditate i nivelul riscurilor sunt:
C = 0, nu exist legtur;
C (0; 0,3), exist legtur de intensitate slab;
C [0,3; 0,7), exist legtur de intensitate medie;
C [0,7; 1), exist legtur de intensitate

puternic.
Calculul coeficientului de asociere va fi:

C=
X2
N+X2
Verificarea existenei legturii dintre nivelul riscurilor i

domeniile auditate continu cu compararea lui 2 cu
valorile tabelare 2 , 2tab.
Deoarece coeficientul de asociere este C = 0,06,

aceast valoare aparine condiiei C (0; 0,3), de unde
rezult o legtur de intensitate slab.
Dac 2 > 2tab pentru un risc de eroare, atunci se

confirm existena legturii dintre variabilele X i Y.
Din analiza efectuat a rezultat c exist o legtur ntre

nivelul riscurilor i domeniile auditabile, dat de legea de
probabilitate 2 , pentru 2 = 4.53, 2 > 0 legtura
existent este de intensitate slab, prin apartenena lui
C = 0,06, la intervalul C (0; 0,3). Pe baza rezultatelor
obinute (2 = 4.53, C = 0,06, valori foarte apropiate de
0), se poate considera c nu exist legtur ntre nivelul
riscurilor i domeniile auditate. Potrivit rezultatelor
obinute n urma demersului efectuat, 2 = 4.53, 2 > 0,
C = 0,06; C (0; 0,3), din punct de vedere statistic
ipoteza formulat nu se confirm. Aceast afirmaie
este susinut de rezultatul obinut din analiza
eantionului, 2< 2tab, 2 = 4.53, 2tab = 9,49 la un nivel
de eroare de 5% i 2tab = 13,28 la un nivel de eroare de
1%. n activitatea de audit, intensitatea slab a legturii
existente ntre nivelul riscurilor i domeniile auditate nu
influeneaz aceti indicatori. Metoda existenei i
intensitatea legturii dintre nivelul riscurilor i domeniile
auditabile, pe baza legii de probabilitate 2 permit
auditorului s cunoasc existena legturii dintre aceti
indicatori i intensitatea acestei legturi, pe baza creia
vor fi testate:
La nivelul eantionului prezentat, I = 3 i J = 3, unde

p = (3 1) (3 1) = 4 pentru un nivel al riscului de
eroare re= 5% 2tab = 9,49, rezult c 2 =4.53,
2 < 2tab, nu exist legtur ntre nivelul riscurilor i
domeniileauditate la acest nivel de eroare al riscului, de
5%. Pentru un nivel al riscului de eroare re = 1 %,
2tab = 13,28, rezult c 2 < 2tab nu exist legtur
ntre aceste variabile, la acest nivel de eroare al riscului
de 1%.
4. Intensitatea legturii existente

ntre variabilele analizate
Din analiza efectuat a rezultat c valoarea calculat a
lui 2 = 4.53, iar n baza condiiei 2 > 0, s-a demonstrat
c exist legtur ntre domeniile auditate i nivelul
riscurilor, dar pentru raionamentul auditorului aceast
legtur nu este suficient pentru a decide dac extinde
testele. Pentru a lua o decizie obiectiv este necesar
stabilirea intensitii legturii existente, pornind de la
2 = 4.53, 2 > 0 pe baza creia se va calcula
coeficientul de asociere. Din condiiile existenei
legturilor, 2 = 0 nu exist legtur i 2 > 0 confirm
existena legturii, deducem i coeficientul de asociere
C, care se va supune urmtoarelor condiii:
18
cnd 2 = 0, atunci C = 0;
funcionalitatea controlului intern;
impactul nivelului de finanare al entitii publice
gradul de respectare a cadrului de reglementare i

normalizare i a codului de etic profesional de
ctre personalul implicat;
competena profesional a personalului implicat;
Pe baza existenei legturii de intensitate slab ntre

indicatorii analizai, auditorul va testa suplimentar fiecare
obiectiv n parte din planul anual de audit sau programul
misiunii de audit, pentru a determina cauzele care au
contribuit la generarea riscurilor i pentru a formula
recomandrile aferente.
Concluzii la cercetarea efectuat

Prin utilizarea procedurilor de analiz n ceea ce privete
existena unei strnse legturi ntre nivelul riscurilor i
domeniile auditabile cu ajutorul formulei de probabilitate a
lui Pearson notat cu 2, auditul public intern contribuie la
depistarea cauzelor generatoare de riscuri i la
nlturarea lor prin recomandrile auditorului i conduce
nemijlocit la ridicarea gradului de asigurare a
managementului, mbuntirea managementului
riscurilor i la atingerea obiectivelor entitii publice prin
utilizarea eficient, eficace i economic a resurselor. Prin
urmare, utilizarea acestui procedeu de analiz statistic
contribuie la dezvoltarea performanei auditului public
intern.
Dac din cercetarea prezentat rezult c nu exist
legtur ntre nivelul riscurilor i domeniile auditate,
atunci raionamentul auditorului se va ndrepta ctre

testarea n detaliu a obiectelor auditabile, pentru a
depista erorile i cauzele generatoare, a stabili
concluziile i a formula recomandrile pe baza unui
fundament tiinific. Utilizarea acestei metode necesit o
bun pregtire a auditorilor n ceea ce privete
elemente matematice sau statistice, care se pot
ameliora prin pregtire profesional, de asemenea
necesit mai mult timp de analiz comparativ cu
procedurile standard efectuate n timpul auditrii, timp
n care s se analizeze nivelul riscurilor (puncte tari i
puncte slabe, gradul de ncredere al auditorului).
Avantajele aplicrii acestei metode sunt ns mult mai
mari n raport cu aceste impedimente.
Recunoatere
Aceast lucrare a fost cofinanat din Fondul Social
European, prin Programul Operaional Sectorial
Dezvoltarea Resurselor Umane 2007-2013, proiect
numrul POSDRU/159/1.5/S/138907 Excelen n
Cercetarea tiinific, Interdisciplinar, Doctoral i
Postdoctoral, n Domeniile Economic, Social i Medical
EXCELIS, coordonator Academia de Studii
Economice din Bucureti.
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20
Audit financiar, XIII,

Nr. 10(130)/2015,
21-31 de imagine ai companiilor
Rapoartele
nefinanciare
vectori
ISSN: 1583-5812; ISSN on-line: 1844-8801
Rapoartele
nefinanciare
vectori de
imagine ai
companiilor
Prof. univ. dr. Bogdan tefan IONESCU,
e-mail:ionescub@gmail.com
Drd.Cecilia DAMOC,
e-mail:cecilia_nica1@yahoo.com
Rezumat
Scopul principal propus n acest articol este acela de a
identifica percepia economitilor i a profesionitilor
contabili, angajai n diverse companii sau deintori ai
propriilor lor afaceri cu privire la importana prezentrii i
publicrii informaiilor nefinanciare, ca parte integrant a
rapoartelor financiare anuale ntocmite de companiile din
Romnia, evideniind beneficiile aduse prin prezentarea
informaiilor descriptive ce completeaz i explic
rapoartele financiare, contribuind la creterea
credibilitii i inteligibilitii acestora, dar i aducnd un
plus de valoare n procesul decizional al potenialilor
investitori.
Analiza cantitativ a fost efectuat pe un eantion de
companii din Romnia, din multiple domenii de
activitate, urmrind n acelai timp n ce msur
raportrile nefinanciare reprezint vectori de imagine
pentru companii i n ce msur investitorii i alte pri
interesate beneficiaz de calitatea unui management
performant, prin prezentarea i descrierea rezultatelor
obinute, a mediului de afaceri al companiei, a
gestionrii riscurilor, a prezentrii performanelor
nefinanciare ale entitii, a comparabilitii companiilor
pe categorii de mrime i activitate prestat att la
nivelul rii noastre, ct i la nivelul Uniunii Europene.
Cuvinte-cheie: rapoarte nefinanciare,reglementri
contabile, IFRS, Romnia, raportri financiare
Clasificare JEL: G30, F30, M41
Nr. 10(130)/2015
21
Introducere
n decursul timpului raportrile anuale ale companiilor au
cunoscut o serie de modificri n ceea ce privete
prezentarea de informaii necesare utilizatorilor,
modificri produse de legislaia naional sau
internaional cu scopul mbuntirii calitii informaiilor
prezentate de companii, dar i pentru a crea un model
uniform de raportare pentru toate categoriile de
companii, indiferent de mrimea acestora.
Studiul realizat este unul teoretic, dublat i de unul
empiric, prin care am urmrit aspecte privind plusul de
valoare pe care l aduce prezentarea informaiilor
nefinanciare, ca parte integrant a rapoartelor financiare
anuale ntocmite de companii, din punctul de vedere al
economitilor i profesionitilor contabili din Romnia. n
prima parte am prezentat o scurt analiz a literaturii de
specialitate, privind stadiul actual al cunoaterii normelor
i practicilor de raportare financiar a companiilor din
Romnia att sub aspectul reglementrilor contabile
naionale conforme normelor europene, ct i al
normelor internaionale conforme IFRS, studiu realizat
pe un eantion de companii din Romnia.
A doua parte descrie metodologia cercetrii, precum i
interpretarea rezultatelor obinute n urma cercetrii
empirice realizate n rndul economitilor i al
profesionitilor contabili privind componentele
rapoartelor anuale, reglementrile contabile ce stau la
baza ntocmirii acestora, precum i importana
prezentrii i publicrii ct mai detaliate a informaiilor
nefinanciare, ca parte integrant a rapoartelor anuale
ntocmite de ctre companii.
n partea a treia am expus concluziile formulate pe baza
rezultatelor obinute, indicnd o privire asupra percepiei
respondenilor cu privire la beneficiile aduse de
prezentarea i publicarea informaiilor nefinanciare de
ctre companii, dar i imaginea creat de acestea n
rndul utilizatorilor interesai.
1. Raportrile financiare i
nefinanciare anuale n
literatura de specialitate
ale informaiilor contabile sunt: inteligibilitatea, relevana,

fiabilitatea i comparabilitatea2, acestea nefiind utile
dac informaiile sunt irelevante sau nu sunt
reprezentate exact.
Obiectivul principal al situaiilor financiare anuale l
constituie furnizarea de informaii necesare utilizatorilor
externi, dar i n procesul de luare a deciziilor; astfel el
poate fi realizat n condiiile asigurrii echilibrului ntre
caracteristicile calitative ale acestora.3
Potrivit unui studiu realizat de Iniiativa Global de
Raportare, numrul de rapoarte non financiare la nivel
global a crescut n fiecare an, de la aproape zero n
1992 la aproximativ 4.000 n 2010, iar dac 80% din
primele 250 de top companii din lume prezint rapoarte
cu privire la sustenabilitate, numrul companiilor din
Uniunea European care public rapoarte cu informaii
non financiare folosind liniile directoare ale Iniiativei
Globale de Raportare (GRI) a crescut de la 270 n 2006
la peste 850 n 2011.4
Analiznd evoluia reformei sistemului contabil
romnesc dup anul 2000, profesorul A.D. Roberts arta
c dimensiunea european i internaional este
esenial, dar prin noile reglementri contabile se
urmrete, de asemenea, dezvoltarea pieelor de capital
i a procesului de privatizare.5 Mai mult, n acelai
studiu se anticipau viitoarele dificulti ale reformei
sistemului contabil din ara noastr provenite din
incompatibilitile abordrii specifice culturii contabile
anglo-saxone cu tradiia contabil francez, care ne-a
servit drept model la nceputul anilor '90: problemele de
reconciliere ntre forma juridic i realitatea economic,
Conform Cadrului de ntocmire i de prezentare a

situaiilor financiare al IASB1, caracteristicile calitative
5
1
IASB, Framework for the Preparation and Presentation of

Financial Statements, par. 24-46, disponibil la http://eifrs.
iasb.org/eifrs/bnstandards/en/framework.pdf
22
OMFP 1802 din 29/12/2014 pentru aprobarea Reglementrilor contabile privind situaiile financiare anuale individuale
i situaiile financiare anuale consolidate, seciunea 2.3,
disponibil pe https://static.anaf.ro/static/25/Anaf/OMFP_
1802_2014.pdf
Creoiu Gheorghe, Bucur Ion, Contabilitate. Fundamentele i
noul cadru juridic, Editura C.H. Beck, Bucureti, 2007, pag.
263
GRI Sustainability Reporting Statistics. Publication Year
2010; Global Reporting Initiative, Report Services, 2011,
https://www.globalreporting.org/resourcelibrary/GRIReporting-Trends-2011.pdf
Roberts, A.D. (2002), Consideraii privind evoluia reformei
contabile romneti, studiu tradus de Ionacu Ion i Calu
Daniela, Revista Contabilitate, Expertiz i Audit nr.1/2002,
pag. 14-19
Rapoartele nefinanciare vectori de imagine ai companiilor
piaa de capital i orientarea bancar a finanrii

ntreprinderii, necesitile fiscale i informaiile solicitate
de investitori, formarea profesiei contabile pe baz de
procedur i formarea pe baza judecii profesionale,
toate sunt o btlie pentru viitor. ntr-un sens real,
aceste probleme se pun n toate rile n tranziie.
Marele neajuns a fost c n Romnia aceste discuii au
fost complicate de o ncercare, ajutat de un grup de
consilieri strini, de a cere aplicarea ambelor tradiii
contabile, continental-european i anglo-saxon, la
ntocmirea i publicarea situaiilor financiare pentru toate
entitile considerate mari din ar. Este posibil ca
acest amestec de tradiii contabile i de probleme
adiionale s arate c este vorba, fr ndoial, de o
adevrat intruziune cultural.
n Romnia, obligativitatea prezentrii informaiilor
nefinanciare n rapoartele anuale ale companiilor vine ca
urmare a transpunerii noii Directive 2014/95 a Uniunii
Europene n legislaia romneasc i se concretizeaz
n prezentarea fie a unei declaraii non financiare a
raportului de management, fie ca un raport separat. Este
important de menionat coninutul acestei declaraii non
financiare, ce trebuie s includ un set minim de
informaii privind descrierea succint a modelului de
afaceri al ntreprinderii, o descriere a politicilor adoptate
de ntreprindere n legtur cu aspectele de mediu,
aspectele sociale i de personal, respectarea drepturilor
omului i combaterea corupiei i a drii de mit, o
analiz a principalelor riscuri asociate aspectelor
amintite nu doar la nivelul operaiunilor ntreprinderii, ci
i n ceea ce privete relaiile sale de afaceri, produsele
sau serviciile sale care ar putea avea un impact negativ,
indicatori de performan non-financiar relevani pentru
ntreprindere, dar i trimiteri i explicaii suplimentare
privind sumele raportate n situaiile financiare anuale.
n ceea ce privete rapoartele separate, acestea trebuie
s fie publicate mpreun cu raportul de management i
s fie puse la dispoziia publicului ntr-un termen
rezonabil de timp, care s nu depeasc ase luni de
la data bilanului, pe site-ul companiei i s fie menionat
n raportul de management.
n opinia autorului romn tefan Bunea O reprezentare
echilibrat a informaiei financiare i a celei nefinanciare
ar asigura o imagine complet pentru ca investitorii, dar
i celelalte pri interesate s poat s neleag mai
Nr. 10(130)/2015
bine cum organizaia creeaz valoarea, o gestioneaz i

o susine. Acest punct de vedere este susinut i de UE,
prin Comisia European, care crede c o mai mare
transparen va conduce la performan pe termen lung
pentru marile companii europene i va contribui la
creterea competitivitii i a numrului de locuri de
munc.1
Calitatea informaiilor prezentate de companii reprezint
o problem pe care autorii Dr. Cristian Ducu, expert n
cadrul Centrului de Cercetri Avansate n Management
i Etic Aplicat i Bianca Toma, expert politici
europene n cadrul Centrului Romn de Politici
Europene, o trateaz ntr-un studiu privind Impactul
Directivei 2014/95/UE asupra mediului de afaceri din
Romnia. Astfel, majoritatea stakeholderilor consultai
de CE au apreciat c informaiile non financiare
publicate nu sunt suficient de relevante, echilibrate,
exacte, actualizate i comparabile. Printre lacunele de
informare au fost enumerate: practicile companiilor care
tind s se concentreze doar asupra performanelor
pozitive; rapoartele sunt adesea inconsecvente n timp
sau informaiile nu sunt divulgate anual; informaiile
legate de performan nu sunt raportate i, de multe ori,
aspectele negative semnificative nu sunt dezvluite;
prezentarea informaiilor nu acoper aspectele relevante
pentru ambele pri interesate, interne sau externe, n
special n ceea ce privete gestionarea riscului,
drepturile omului i probleme de corupie; utilizarea unor
indicatori cheie de performan (KPI) este considerat
insuficient de ctre majoritatea stakeholderilor;
rapoartele nu sunt supuse verificrii independente, ceea
ce afecteaz acurateea informaiilor.2
ntr-un studiu efectuat de autorii romnii Camelia Iuliana
Lungu, Chiraa Caraiani, Cornelia Dasclu i Gina
Raluca Gue, privind necesitatea prezentrii de
informaii suplimentare despre riscurile i incertitudinile
cu care se confrunt companiile, anexe la raportrile
financiare anuale, acetia evideniaz faptul c
Bunea tefan, Mizele divulgrii de informaii nefinanciare i
de informaii privind diversitatea, Revista Economistul,
nr.18, 25 mai 2015, disponibil i pe http://www.economistul.
ro/contabilitate-mizele-divulgarii-de-informatii-nefinanciaresi-de-informatii-privind-diversitatea-a7936/
2 https://www.mediasinfo.ro/wp-content/uploads/2014/12/
policy-brief-crpe-raiffeisen2014.pdf
1
23
prezentarea principalelor riscuri la care este expus o

entitate, a planurilor sale i strategiilor de a suporta sau
a atenua acele riscuri i eficacitatea strategiilor
manageriale de risc ajut utilizatorii s evalueze riscurile
entitii, dar i ieirile viitoare de lichiditi1. De
asemenea, autorii prezint ca o concluzie ideea c att
literatura contabil, ct i principalele organizaii
internaionale de contabilitate recunosc nevoia de a
completa informaiile furnizate n prezent de entiti prin
rapoarte privind riscurile pe care i le asum, pentru a
servi scopurilor utilizatorilor n procesul de luare a
deciziilor.2
2. Metodologia cercetrii
Studiul realizat analizeaz percepia profesionitilor
contabili i a economitilor angajai n diverse companii
sau deintori ai propriilor afaceri despre importana
prezentrii informaiilor nefinanciare n cadrul rapoartelor
anuale ale companiilor att din perspectiva
reglementrilor naionale, ct i a celor internaionale.
Demersul tiinific are la baz o abordare cantitativ,
prin care se urmrete modul de percepere i de
aplicare a conceptelor teoretice privind raportrile
nefinanciare n cadrul rapoartelor anuale prezentate de
companii, utiliznd metoda pozitivist, ce presupune
definirea temei de cercetare, stabilirea ipotezelor,
culegerea, prelucrarea i analizarea datelor, precum i
prezentarea rezultatelor.
Tehnica de cercetare utilizeaz un chestionar compus
din ntrebri cu variante de rspunsuri anticipate, cu
rspunsuri unice sau multiple. Tematica ntrebrilor
referitoare la raportrile financiare i nefinanciare anuale
a avut ca principale obiective identificarea:
a)
tipurilor de rapoarte financiare anuale ntocmite de

companii;
b)
normelor de raportare financiar utilizate de

companii pentru ntocmirea rapoartelor anuale;
c)
beneficiilor publicrii de ctre companii a notelor la

situaiile financiare i a altor informaii suplimentare;
1
2
d)
importanei componentelor unui set complet de

raportare financiar n oferirea de informaii
necesare i utile utilizatorilor;
e)
importanei prezentrii n raportul administratorilor

a unei declaraii cu informaii nefinanciare;
f)
importanei informaiilor relevante ce ar trebui

s se prezinte n raportul administratorilor, aspecte
care ar putea s evidenieze performana
companiei;
g)
importanei principalelor obiective aduse de noua

directiv european referitoare la situaiile
financiare anuale individuale i consolidate.
Aa cum a fost prezentat n numrul 7/2015 al

revistei Audit Financiar, chestionarul a fost
aplicat pe un eantion mare de respondeni, n mare
majoritate economiti angajai n diverse sectoare de
activitate, dar i profesioniti contabili membri ai
organismelor profesionale de renume din Romnia
i a cuprins 15 ntrebri, din care: 7 cu rspuns unic, 4
cu notare pe o scar de la 1 la 5 n funcie de nivelul
de importan acordat, 3 cu rspuns multiplu i unul
cu ierarhizare.
3. Analiza datelor i interpretarea

rezultatelor
Analiznd chestionarul am identificat faptul c
respondenii au fost cu preponderen tineri economiti
angajai la companii n diferite sectoare de activitate, dar
i profesioniti contabili membri ai organismelor
profesionale.
Referitor la domeniul de activitate al celor chestionai,
ponderea acestora este predominant n domeniul
prestrilor de servicii, comer i producie, restul avnd
alte domenii de activitate (Figura 1).
Sub aspectul categoriei n care se ncadreaz
companiile respective, ponderea important o au
ntreprinderile mari 37%, urmate de ntreprinderile
mijlocii i microntreprinderile 24% fiecare, restul fiind
ntreprinderi mici.
http://www.cafr.ro/uploads/AF3_2010_Site-4993.pdf#page=33
http://www.cafr.ro/uploads/AF3_2010_Site-4993.pdf#page =
33
24
Figura 1. Proporia domeniilor de activitate acoperite de studiu
Sursa: Proiecia autorilor
Potrivit studiului efectuat se constat c aproximativ

65% dintre companiile din Romnia ntocmesc situaii
financiare anuale n set complet, compuse din bilan,
cont de profit i pierdere, situaia modificrilor capitalului
propriu, situaia fluxurilor de trezorerie i note explicative
la situaiile financiare anuale, ceea ce nseamn c
ndeplinesc criteriile de mrime impuse de legislaia n
vigoare, conform creia aceste entiti depesc limitele
a cel puin dou dintre criteriile de mrime sau sunt

entiti de utilitate public (Figura 2). Din totalul
companiilor chestionate, doar un sfert ntocmesc
situaii financiare anuale consolidate, prezentnd
astfel, pe lng situaiile financiare periodice, i o serie
de informaii nefinanciare att despre activitatea
individual a companiei, dar i a grupului din care fac
parte.
Figura 2. Tipuri de raportri financiare anuale ntocmite de companii
Sursa: Proiecia autorilor
Nr. 10(130)/2015
25
n ceea ce privete normele de raportare financiar

utilizate de companii (Figura 3), n toate domeniile de
activitate entitile chestionate aplic predominant
reglementrile contabile conforme normelor
europene i ntr-o msur mai mic reglementrile

contabile conforme IFRS, ceea ce reflect componena
capitalului propriu al companiilor cu preponderen
autohton.
Figura 3. Norme de raportare financiar utilizate de companii pe domenii de activitate
Surs: Proiecia autorilor
Pentru a putea evalua n ce msur beneficiile publicrii

informaiilor nefinanciare anexe la situaiile anuale
prezentate de companii au un grad de semnificaie, am
determinat o scal de la 1 nivel foarte sczut la 5
nivel foarte ridicat, pentru fiecare tip de beneficiu posibil
i prin calculul mediei ponderate a rspunsurilor primite
am aflat percepia profesionitilor n domeniul economic,
obinnd un scor aferent fiecrui element.
Potrivit rezultatelor cercetrii efectuate, transparena i
inteligibilitatea datelor, precum i atragerea de noi
investitori reprezint cele mai importante beneficii pe
26
care le aduc prezentarea i publicarea informaiilor

nefinanciare ce nsoesc rapoartele financiare anuale,
identificnd prin aceasta noi posibiliti de dezvoltare a
companiilor, dar i o ncredere mai mare a investitorilor
n mediul de afaceri actual (Figura 4). Dei transmiterea
mai multor informaii despre modelul de afaceri al
companiei, precum i despre riscurile acestuia, dar i
publicitatea firmei prin intermediul acestor prezentri pot
constitui avantaje obinute gratuit, respondenii
consider c acestea nu reprezint un punct forte n
dezvoltarea companiei i implicit n atragerea de capital.
Figura 4. Beneficiile publicrii notelor la situaiile financiare i a altor informaii suplimentare
De asemenea, n opinia respondenilor toate

componentele unui set complet de raportare financiar
anual au o importan major n cadrul prezentrii

anuale a rezultatelor companiilor (Figura 5).
Figura 5. Utilitatea elementelor unui set complet de raportare financiar
Nr. 10(130)/2015
27
Informaiile nefinanciare prezentate n raportul

administratorilor au o importan major n opinia
respondenilor chestionai, ntruct prin intermediul
acestora se pot nelege dezvoltarea, performana sau
poziia companiei, se pot analiza indicatoricheie de
performan financiari i nefinanciari relevani pentru

activitile specifice, dar i informaii referitoare la
aspecte de mediu i de personal, precum i referiri,
explicaii suplimentare privind sumele raportate n
situaiile financiare anuale (Figura 6).
Figura 6. Importana prezentrii n raportul administratorilor a unei declaraii cu informaii nefinanciare
Pe lng informaiile obligatorii ce trebuie s fie

prezentate n raportul administratorului,
respondenii au considerat c ar fi foarte
important ca n acest raport s se expun i alte
aspecte, precum cele legate de combaterea

corupiei i a drii de mit, prin aceasta aducnd
un plus de valoare mediului de afaceri i
economiei naionale (Figura 7).
Figura 7. Informaii relevante ce ar trebui prezentate n raportul administratorilor
28
n ceea ce privete importana informaiilor nefinanciare

componente ale rapoartelor anuale, opinia general a
respondenilor este c indicatorii cheie de performan
nefinanciar aplicabili activitii prestate de companie
ocup locul nti n ierarhia informailor nefinanciare prezentate, ntruct prin acetia se poate realiza publicitatea firmei, oferind detalii despre: calitatea produselor sau
serviciilor prestate de companie, gradul de motivare a
angajailor, inovare i dezvoltare, gradul de satisfacie a
clienilor etc. (Figura 8).

De asemenea, prezint o importan major i
informaiile nefinanciare legate de managementul
companiei n ceea ce privete riscurile n relaiile de
afaceri, dar i cele legate de produsele sau serviciile
prestate, prin aceasta identificndu-se i punctele slabe
ale companiei, ceea ce ar trebui s reprezinte un semnal
de alarm pentru acionarii i pentru managerii
companiei.
Figura 8. Importana informaiilor nefinanciare componente ale rapoartelor anuale
Un alt aspect relevant pentru studiul nostru a fost

identificarea aspectelor aduse de noua Directiv
European i transpuse n legislaia rii noastre
prin OMFP 1802/29 decembrie 2014, evideniind
prin aceasta modificrile ce se vor realiza n
Nr. 10(130)/2015
prezentarea situaiilor financiare anuale individuale

i consolidate ale companiilor, ncepnd cu
raportrile aferente anului 2015, precum i
percepia respondenilor referitoare la schimbarea
modului de raportare.
29
Astfel, respondenii consider c prin noul model de

raportare anual se va mbunti considerabil
posibilitatea comparabilitii situaiilor financiare la
nivelul ntregii Uniuni Europene, deoarece sunt definite

clar, dup criteriile de mrime, categoriile de companii
individuale, dar i grupurile de ntreprinderi (Figura 9).
Figura 9. Importana principalelor obiective aduse de noua directiv european referitoare la situaiile
financiare anuale individuale i consolidate
De asemenea, ntrirea ncrederii publicului n aceste

documente prin prezentarea de informaii specifice de o
calitate mbuntit i cu un coninut coerent reprezint
un alt factor important n opinia respondenilor, ntruct
se stabilesc noi reguli de prezentare a rapoartelor
financiare i nefinanciare, adaptate la tipul i mrimea
companiei.
4. Concluzii
Cu toate c n ara noastr raportrile financiare au
reprezentat de-a lungul timpului componenta obligatorie
n prezentarea rapoartelor anuale ale companiilor, iar
cele nefinanciare au fost aproape inexistente sau au
coninut informaii sumare i nerelevante se constat n
ultimul deceniu (de la integrarea n UE) existena unei
cereri tot mai acute de informare asupra mediului de
afaceri i implicit asupra activitii companiilor din partea
30
utilizatorilor interesai att la nivelul informailor

financiare, ct i la nivelul informailor nefinanciare
concretizate att n detalierea i explicarea informailor
prezentate n rapoartele financiare, ct i n prezentarea
aspectelor nefinanciare din activitatea companiei.
Astfel, n urma studiului efectuat se poate concluziona
c percepia general a economitilor angajai n diverse
sectoare economice i a profesionitilor contabili, n
ceea ce privete prezentarea rapoartelor nefinanciare n
cadrul raportrilor anuale este foarte important, ntruct
reprezint vectori de imagine pentru companii, prin care
se asigur investitorii i alte pri interesate de calitatea
unui management performant, prin prezentarea i
descrierea rezultatelor obinute, a mediului de afaceri al
companiei, a gestionrii riscurilor, a prezentrii
performanelor nefinanciare ale entitii, a comparabilitii companiilor pe categorii de mrime i activitate
suplimentare prezentate n rapoartele anuale pentru

evaluarea perspectivelor entitii i a riscurilor sale
generale, precum i pentru a demonstra succesul
strategiilor managementului prin obiectivele declarate.
prestat, att la nivelul rii noastre, ct i la nivelul

Uniunii Europene.
Prin urmare, utilizatorii rapoartelor financiare, ca
furnizori de capital folosesc deseori informaiile
BIBLIOGRAFIE
1.
2.
3.
4.
5.
6.
Bunea, tefan, Mizele divulgrii de informaii

nefinanciare i de informaii privind diversitatea ,
Revista Economistul nr. 18, 25 mai 2015, disponibil i pe http://www.economistul.ro/ contabilitatemizele-divulgarii-de-informatii-nefinanciare-si-deinformatii-privind-diversitatea-a7936/
Creoiu, Gheorghe; Bucur, Ion, Contabilitate.
Fundamentele i noul cadru juridic, Editura C.H.
Beck, Bucureti 2007, pag. 263
Feleag, Nicolae; Malciu, Liliana, Contabilitate
financiar O abordare european i internaional, vol.I Contabilitate financiar fundamental,
Bucureti, Ed.Infomega, 2005; pag. 346
Ionescu, Iuliana; Damoc, Cecilia; Rusu, Roxana,
Guvernana corporativ n Romnia: necesitate
sau birocraie?, Revista Audit Financiar nr. 7/iulie
2015, CAFR, Bucureti.
Ristea, Mihai (2005), Static i dinamic n contabilitate, Revista Contabilitate i Informatic de
Gestiune nr. 13-14/2005, pag. 6-12
Roberts, A.D. (2002), Consideraii privind evoluia
reformei contabile romneti, studiu tradus de
Nr. 10(130)/2015
Ionacu Ion i Calu Daniela, Revista Contabilitate,

Expertiz i Audit nr. 1/2002, pag. 14-19
7.
GRI Sustainability Reporting Statistics. Publication

Year 2010; Global Reporting Initiative, Report
Services, 2011, https://www.globalreporting.org/
resourcelibrary/GRI-Reporting-Trends-2011.pdf
8.
IASB, Framework for the Preparation and

Presentation of Financial Statements, par. 24 46,
disponibil la http://eifrs.iasb.org/eifrs/bnstandards/
en/framework.pdf
9.
OMFP 1802 din 29/12/2014 pentru aprobarea Reglementrilor contabile privind situaiile financiare
anuale individuale i situaiile financiare anuale
consolidate, seciunea 2.3, disponibil pe https://
static.anaf.ro/static/25/Anaf/OMFP_1802_2014.pdf
10. http://www.cafr.ro/uploads/AF3_2010_Site4993.pdf#page=33
11. http://www.oecd.org/corporate/mne/48004323.pdf
12. https://www.mediasinfo.ro/wpcontent/uploads/2014/12/policy-brief-crperaiffeisen2014.pdf
31
Audit financiar, XIII, Nr. 10(130)/2015, 32-48

Ion IONACU
ISSN: 1583-5812; ISSN on-line: 1844-8801
Rezumat
Consideraii
asupra
formrii
doctrinei
contabile
romneti
(1837-1913)
Prof. univ. dr. Ion IONACU,
Academia de Studii Economice din Bucureti, Romnia,
e-mail: ion.ionascu@cig.ase.ro
Acest studiu realizeaz o recenzie critic a literaturii

care a constituit faza formrii doctrinei contabile
romneti, perioad care ncepe odat cu apariia
primelor lucrri de contabilitate n limba romn,
aproape de mijlocul secolului XIX (1837; 1840) i care
poate fi extins pn la apariia contabilitii ca disciplin
universitar n nvmntul economic romnesc, la
nceputul secolului XX (1913). Studiul poate fi considerat
a continua demersul lui C.G. Demetrescu (1947; 1972)
care a cutat s fac legtura ntre evoluia literaturii
contabile romneti i ideile autorilor contabili europeni
i, ca element de noutate, n aceast abordare autorul a
identificat factorii care au determinat apariia i
cristalizarea gndirii contabile romneti raportat la
contextul internaional n domeniul contabilitii. De
asemenea, s-a urmrit modul cum a fost i este
receptat opera principalilor autori romni din domeniul
contabilitii ai perioadei analizate de ctre mediul
romnesc i internaional actual. Concluzia cercetrii
este c influena cea mai notabil asupra formrii
doctrinei contabile romneti a fost a autorilor francezi
chiar dac unii autori romni s-au bazat ndeosebi pe
literatura italian sau de limb german. Aceast
aderen la concepiile autorilor francezi de contabilitate
poate fi explicat att prin faptul c formarea doctrinei
contabile romneti a fost n primul rnd o consecin a
modernizrii societii romneti, urmnd modelul
dominant francez, odat cu accentuarea caracterului
capitalist al economiei, dar i prin efortul de legitimare a
noii discipline de nvmnt din mediul romnesc, iar
autorii francezi au constituit o referin, fiind preocupai
s transforme contabilitatea ntr-o disciplin tiinific.
Cuvinte-cheie: formarea doctrinei contabilitii
romneti, istoria gndirii contabilitii, istoria
contabilitii romneti
Clasificare JEL: M41, N83
32
Consideraii asupra formrii doctrinei contabile romneti (1837-1913)
1. Contextul apariiei literaturii

contabile romneti:
codificarea comercial i
obligaia inerii registrelor
contabile
Teza lui Sombart (Der moderne Kapitalismus, 1916),
dup care dezvoltarea capitalismului modern este legat
de apariia contabilitii n partid dubl, dei
controversat, continu s fie discutat i astzi
(Chiapello, 2007; Felix, 2014). Exist dovezi c tehnica
partidei duble a fost practicat n oraele-state italiene
ca Florena i Genova nc din secolele XIII-XIV, ns
apariia literaturii contabile s-a fcut mai trziu, prin
tiprirea la Veneia a lucrrii lui Paciolo (Summa de
Arithmetica..., 1494). Ulterior, ncepnd cu secolul al
XVI-lea, dezvoltarea literaturii contabile s-a realizat
destul de lent i s-a propagat dinspre rile Occidentale
primele care au cunoscut capitalismul comercial i
revoluia industrial, ctre partea mai puin dezvoltat a
Europei. Literatura contabil european a devenit una
semnificativ, privit att individual, ct i n raport cu
alte domenii ale profesiilor liberale, att sub aspectul
numrului de publicaii contabile, ct mai ales al calitii
ideilor vehiculate ncepnd cu secolul al XIX-lea i
pentru c, de fapt, domeniul contabilitii a devenit o
disciplin de studiu n nvmntul comercial.
Diveri istorici (citai de Ionacu et. al., 2014) au artat
c, din punctul de vedere al modernitii, spaiul
romnesc s-a constituit ca unul mai puin dezvoltat n
raport cu Occidentul, iar Romnia s-a conectat la
capitalismul internaional ncepnd cu a doua jumtate a
secolului XIX, cnd a nceput s se dezvolte un model
de capitalism periferic, orientat pe exportul de materii
prime, ndeosebi cereale. ntrzierea dezvoltrii
capitalismului n spaiul romnesc poate explica i
decalajul de mai bine de trei secole fa de Occident n
apariia literaturii contabile romneti, iar acest aspect
este unul important deoarece literatura contabil
determin nvarea i practicile legate de contabilitate i
administrarea afacerilor, publice i private.
Periodizarea gndirii contabile romneti ine de modul
cum s-au constituit i dezvoltat cunotinele din
domeniul contabilitii, iar un reper important este
instituionalizarea contabilitii ca disciplin de studiu. Pe
aceast premis, se consider (Ionacu, 1997) c
Nr. 10(130)/2015
formarea gndirii contabile romneti a nceput odat cu

apariia primelor cri de contabilitate n limba romn n
prima jumtate a secolului XIX i s-a ntins pn la
nceputul secolului XX, cnd unii autori romni cum ar
fi Constantin Petrescu (1901), au ncercat s-i
demonstreze originalitatea. Dar perioada poate fi extins
pn la constituirea contabilitii ca disciplin
universitar n domeniul economic i de administrare a
afacerilor, odat cu nfiinarea Academiei de nalte Studii
Comerciale i Industriale din Bucureti (1913). Un
element specific pentru mediul romnesc este faptul c
formarea doctrinei contabile apariia reglementrii
practicilor contabile, naterea i dezvoltarea literaturii
contabile, instituirea contabilitii ca disciplin
permanent de studiu etc. s-a constituit ca o parte
conex a formelor de modernizare a societii din
Principatele romneti, modernizare bazat pe crearea
de norme i instituii importate din Occident, ncepnd cu
primele decenii ale secolului al XIX-lea, alturi de
accentuarea caracterului capitalist al economiei. Astfel,
aplicarea Regulamentelor Organice, considerate ca
primele constituii ale rii Romneti (1831) i Moldovei
(1832) care prevedeau adoptarea Codului comercial
francez (1807) de ctre fiecare din Principatele Romne
a nsemnat i introducerea primelor reglementri
privind contabilitatea comercianilor, ca o parte a
dreptului comercial. ns, traducerea Codului comercial
francez (1807) n ara Romneasc s-a realizat doar n
anul 1840 cnd a nceput i aplicarea lui i prin
acesta s-a instituit obligaia inerii registrelor de ctre
comerciani, dar cei cu afaceri mai mari sau care vor
specula cu polie la burs au fost obligai s in
contabilitatea n partid dubl Doppia scriptur (art.
7, Cod Comercial 1840)1. Aceast prevedere legislativ
a generat nevoia de cri de contabilitate pentru
instruirea comercianilor i a grmticilor vechea
denumirea a contabililor, ceea ce explic apariia, n
acelai an, la Bucureti a crii Epistolar (1840) de
Vasile Urzescu, dup autori francezi. Urzescu (1840) a
fcut referire direct la art. 7 din Codul comercial de la
1840 privind obligaia inerii registrelor de ctre
comerciani, prezentnd regulile de inere a contabilitii
1
Dup Unirea Principatelor, n 1864, Codul comercial al rii

Romneti din 1840 a fost completat i a devenit obligatoriu
i n Moldova. Pentru detalii, vezi C.N. Hamangiu,
Codul general al Romniei (Codurile i legile uzuale n
vigre 1860-1903). Volumul 1: Codurile, 1903: 677 i V.
Boerescu, Codicele de Comerciu, 1865:1-4.
33
Ion IONACU
n partid dubl, aceasta fiind prima carte cu coninut

comercial i contabil tiprit din ara Romneasc.
Ulterior, Dimitrie Iarcu a tiprit Doppia scriptur sau
inerea catastielor. Partea I-II (Bucureti, 1844-1845),
fiind traducerea crii lui J. Jaclot, La tenue des livres
enseigne en vingt et une leons ..., ed. II, Paris, 18281829, lucrarea fiind retiprit cu alt denumire pn la
ediia a IV-a, n 1863 (Demetrescu, 1947).
Traduceri i adaptri de manuale contabile franceze au
aprut sporadic i mai trziu, ca de exemplu
Contabilitatea n partid simpl de Honoriu Wartha,
1873, dup Louis Deplanque.
Aadar, literatura contabil din Principatele dunrene a
aprut sub forma unor traduceri din autori francezi,
pentru a satisface nevoia de nvare a contabilitii de
ctre comerciani, ca urmare a obligaiei legale de inere
a registrelor contabile, prevzut de Codul comercial
(1840), preluat dup cel francez.
De asemenea, n Transilvania, care a fcut parte din
Imperiul Austro-Ungar pn la Unirea din 1918, apariia
literaturii contabile romneti s-a datorat efortului de
emancipare naional economic i a romnilor, n
contextul n care comerul i afacerile erau mai
dezvoltate n acest areal. Ca urmare a Edictului de
toleran dat de mpratul austriac Iosif al II-lea n 1781,
care ddea dreptul comunitilor naionale cu peste 100
de familii s dein un lca de cult i o coal, romnii
ortodoci braoveni au nfiinat n 1834 o coal n
cadrul Capelei romneti din Cetatea Braovului (Posea
& Minc, 2012:40). Datorit importanei comerului la
care participau negustorii romni din Braov, ct i
contactului cu celelalte naiuni care desfurau activiti
comerciale n Transilvania germani, maghiari i greci
cu care erau n concuren, n anul 1837, s-a nfiinat, n
cadrul colii Capelei romneti din Cetatea Braovului,
o clas pregtitoare de comer (Rusu et. al., 1990:130).
coala comercial reprezenta un mijloc de instruire
pentru a ntri fora economic a negustorilor romni i
era susinut de comunitatea negustorilor romni din
Braov. Aa se explic tiprirea primei cri de comer i
contabilitate n limba romn cu litere chirilice Pravila
comercial, tradus de Emanoil Ioan Nichifor i aprut
n 1837 la Braov, un important ora comercial din
Transilvania. Traducerea lucrrii s-a fcut din limba
german (Allgemeine Handlungs und WechselOrdnung), dup un autor austriac, aa cum arta
Nichifor n prefaa crii (1837), dar fr s-l menioneze,
iar cartea a fost utilizat ca manual la coala comercial
romneasc din Braov (Demetrescu, 1947).
34
ns, literatura contabil romneasc a cunoscut o

dezvoltare mai evident datorat unui alt proces de
modernizare social reforma nvmntului din timpul
lui Cuza Vod, prin adoptarea legii nvmntului din
1864, care includea n nvmntului mediu, alturi de
licee, i colile comerciale1. Astfel, au aprut primele
coli comerciale, organizate de Stat n principalele orae
comerciale ale Romniei din acea vreme: mai nti la
Galai, port la Dunre, care permitea exportul, ndeosebi
de cereale, i la Bucureti Capitala rii, n 1864; la
Ploieti ora cu industrie petrolier, n 1874; apoi la
Craiova (1877) i Iai (1880) etc. (Vorovenci, 2010).
nfiinarea colilor comerciale de stat din a doua
jumtate a secolului al XIX-lea a transformat
contabilitatea ntr-o disciplin de studiu cu caracter
permanent n mediul romnesc, situaie care a stimulat
formarea doctrinei contabile romneti.
2. Secolul XIX: constituirea

contabilitii ca disciplin de
studiu n colile comerciale
romneti
Studiul contabilitii n prima coal comercial din
Bucureti a nceput cu un profesor francez, Louis
Toussaint (1823-1896), care a fost liceniat n drept i
litere la Paris (Demetrescu, 1947:123). El a redactat
primul manual de comer i contabilitate din Romnia,
dup programa colilor comerciale profesionale din
Frana (Toussaint, 1865:I). Lucrarea lui Toussaint (1865)
a fost, pentru aproape un deceniu, pn n 1874,
singurul manual de comer i contabilitate pentru colile
comerciale din Principatele Unite Romne, fiind
reeditat, cu acelai coninut, n 1876. Cursul su
cuprindea o parte de comer (noiuni generale privind
comerul i operaiile comerciale cele mai uzitate:
tranzacii de vnzare-cumprare, biletul la ordin, calculul
dobnzilor etc.) i, partea a doua, unde se trata
contabilitatea n partid dubl. Din textul lucrrii rezult
c Toussaint (1865) i-a redactat lucrarea consultnd
mai muli autori de contabilitate, dei nu a indicat nicio
referin bibliografic, n afar de Codul de comer
Legea nr. 1150/1864 asupra instruciunii din Principatele

Unite Romne, disponibil la http://www.lege-online.ro/lrLEGE-1150%20-1864-(21331)-(2).html
francez (1807), adoptat i n Principatele Romne Unite

n anul 1864.
cumprate i se credita cu preul mrfurilor vndute, iar

la inventar se stabilea costul mrfurilor aflate n stoc i
se stabilea rezultatul vnzrilor prin nchiderea contului
de mrfuri prin contul de profit i pierdere.
Toussaint (1865) a sintetizat principiile contabilitii
n partid dubl sub forma a trei reguli: 1) conturile
generale l reprezint pe proprietar, dup care
contabilitatea trebuie inut din punctul de vedere al
proprietarului (Negutorul nu se arat n registrele
sale i se nlocuiete prin conturi generale), din care
sesizm o aplicare implicit a teoriei proprietarului,
dup care contabilitatea trebuie inut din punctul de
vedere al proprietarului care deine activele i
datoriile entitii; 2) personificarea conturilor dup
regula Cine a dat? e creditor. Cine a primit?
e debitor; i 3) relaia de schimb ntre debitor i
creditor este o egalitate valoric, situaie care
genereaz i egalitatea ntre conturile debitoare i
cele creditoare (Trebuie s fie totdeauna unii, ntr-o
artare, debitorul i creditorul).
L. Toussaint: Primul curs de comer i contabilitate

predat la coala comercial din Bucureti (1865)
Toussaint (1865:65) a definit contabilitatea ca o sum de

reguli de nregistrare a operaiilor comercianilor n
registre, dup metoda partidei duble. El a explicat
contabilitatea n partid dubl de o manier legalist,
plecnd de la cerinele Codului de comer privind inerea
registrelor obligatorii pentru comerciani: inventarul
(catagrafia), registrul de copii de scrisori i registrul
jurnal. Pentru el, inventarul este registrul-cheie al
comerciantului, deoarece acesta const n a cerceta i
a orndui, dintr-o parte, tot ce are adic activul i, de
alt parte, tot ce este dator sau pasivul. Diferena ntre
suma activului i acea a pasivului este capitalul curat al
negustorului (1865:66), definind astfel noiunile de
active, datorii i capital net (capital propriu). Tot pe baza
inventarului se determina i rezultatul vnzrilor
deoarece contul de mrfuri se debita cu costul mrfurilor
Nr. 10(130)/2015
n explicarea jocului conturilor n partid dubl,

Toussaint (1865:71) a folosit o schem de ase conturi
generale, care l reprezint pe comerciant (proprietar):
Casa, Mrfuri generale; Polie (Efecte) de plat, Polie
(Efecte) de primit, Profit i pierdere i contul Mobilier
sau Material (cu sensul de Utilaj). Alturi de aceste
conturi generale a folosit i alte conturi pe care le
numim particulare, de persoane debitoare i
creditoare, dar i conturile Capital i Cheltuieli
generale. Clasificarea conturilor n conturi generale i
alte conturi particulare i are originea n teoria lui
Degranges-tatl sau coala cinquecontist
(Cinquecontiste School of Accounting, engl.), dup
care cinci conturi generale l reprezint pe proprietar
(Casa, Mrfuri generale; Efecte de plat, Efecte de
primit i Profit i pierdere), iar debitarea acestora
arta c proprietarul este debitor, iar creditarea lor
arta c proprietarul este creditor, spre deosebire de
conturile particulare, care sunt conturi de persoane
corespondente, debitoare i creditoare (Vlaemminck,
1956; Degos, 1998). Contul de profit i pierdere a fost
considerat un cont colector, care preia soldurile
celorlalte conturi i n care se concentreaz
rezultatele tuturor operaiunilor negutorului i care
mresc sau micoreaz capitalul. De aceea,
Toussaint a considerat contul Capital ca un sumar
(prescurtare) de toate celelalte conturi (1865:85), prin
care se nchidea i contul de profit i pierdere.
35
Ion IONACU
De asemenea, Toussaint (1865:135) a prezentat

stabilirea dubl a rezultatului, ca sold al contului de
Profit i pierdere i ca variaie a capitalului, deoarece
contul de profit i pierdere se nchidea prin contul
capital, iar pentru a vedea rezultatul afacerii, trebuie s
comparm cifra capitalului la epoca deschiderii
operaiunilor noastre cu cifra actual i vom avea suma
beneficiilor, ceea ce ne arat c profitul era neles ca
un venit al capitalului.
contabilitate n partid dubl lucrare cu notorietate

deoarece a cunoscut ase ediii (prima n 1874; ultima n
1908). Concepia lui tefnescu privind contabilitatea a
evoluat n timp, de la cea care considera contabilitatea
ca o art la cea de tiin, aa cum au sesizat i ali
autori (Petrescu, 1901:138; Drgnescu-Brate,
1941:12), ns aceast evoluie a fost determinat de
micarea de idei la care era conectat literatura
contabil francez.
n prima faz, tefnescu (1874:91) a definit
contabilitatea ca arta de a stabili i de a uni socotelile
unei case de comer sau ale oricrei alte case care
administreaz fonduri. Aceast definiie este destul de
apropiat de cea dat de Courcelle-Sneuil (1872),
dup care contabilitatea este arta de a ine i de a
combina conturile (citat de Labardin, 2006:22).
Ulterior, ncepnd cu ediia din 1896, sub influena
autorilor francezi care au considerat contabilitatea ca
tiina conturilor (Guibault, 1865; Lautey i Guilbault,
1889), aa cum sesiza i Petrescu (1901:138),
tefnescu i-a reformulat definiia contabilitii definit
drept tiina care ne nva arta de a stabili conturile i
de a le uni pentru ncheierea socotelilor unei case de
comer, sau ale oricrei alte case publice, care
administreaz fonduri (tefnescu, 1902:9).
Th. tefnescu: Prima ediie (1874) a Cursului de

contabilitate a lui Theodor tefnescu, o lucrare cu
notorietate, care a cunoscut ase ediii (ultima n 1908)
Treptat, odat ce nvmntul comercial a luat o

anumit amploare, au aprut i autori romni de
manuale de contabilitate, ndeosebi dintre profesorii
colilor comerciale. Astfel, prima referin privind
contabilitatea ca tiin din mediul romnesc a fcut-o
Theodor tefnescu (1842-1909), profesor la coala
Comercial din Bucureti i autor al unui Curs de
36
n general, dup anii 1880, autorii francezi au clarificat

distincia dintre contabilitate definit ca o tiin i
inerea registrelor, considerat ca o art (Labardin,
2006:13). Consultnd aceti autori, tefnescu
(1902:10) i-a nsuit distincia dintre tiina
contabilitii cunotinele teoretice i inerea
registrelor, artnd c partea tiinific o formeaz
contabilitatea propriu-zis, iar inerea registrelor este
aplicaiunea ei, deoarece n adevratul sens tiinific,
contabilitatea reguleaz (cu sensul de arat, n.n.)
modul de nregistrare al afacerilor, care deriv din
aplicarea tiinelor economice i financiare. Definind
contabilitatea ca tiin, tefnescu a cutat s-i
formuleze principiile, destul de apropiate de cele ale
lui Toussaint (1865): personificarea conturilor (a
debita pe cel care primete i credita pe cel care d
(1874:124; 1902:154), sau un alt principiu (...) este a
considera capitalul adus n afaceri ca un fond ce se
ncredineaz casei (entitii, n.n.) (tefnescu,
1902:154) conform cruia capitalul afacerii este
distinct de averea proprietarului i principiul de dubl
trecere (nregistrare, n.n.): a debita contul care
primete i a credita n acelai timp contul care
procur sau care cedeaz (tefnescu, 1902:157),

care presupune dubla nregistrare a unei tranzacii, cu
aceeai sum, ntr-un cont debitor i unul creditor. El
concluziona c pe baza acestor principii contabilitatea
dubl urmrete dou fapte (care decurg din schimb,
de dare i primire, n.n.) ntr-o singur operaiune
sau articol contabil (tefnescu, 1902:157), aceste
principii constituind bazele teoretice ale contabilitii
n partid dubl (1902:393).
tefnescu i-a schimbat i concepia legat de
clasificarea conturilor, dar meninnd adoptarea n
form implicit a teoriei proprietarului. Astfel, el a
evoluat de la o abordare bazat pe conturi generale
(n care a inclus conturile: Capital, Mrfuri generale,
Casa, Efecte de primit, Efecte de plat, Mobilier sau
Material cu sensul de Utilaj, Profit i pierdere),
adic toate conturile care l reprezint n
contabilitate pe comerciant sau orice alte conturi n
care se concentreaz diferite speculaiuni
(1888:194) la o clasificare a conturilor care s
reprezinte pe comerciant i speculaiile exercitate de
dnsul n patru grupe: 1. Contul capital, 2. Conturi
de valori, 3. Conturi de persoane i 4. Conturi de
rezultate (1902:155), o clasificare formulat de
Lautey i Guilbault (1889) (Degos, 2005:66-67).
Un alt autor contabil a fost Paul P. Eliade, profesor la
coala Comercial din Ploieti, care a editat o
Enciclopedie comercial (1875), compus din dou
pri: una care trateaz operaiunile comerciale i alta de
inere a registrelor n partid simpl i dubl. Dei are ca
referin bibliografic doar Codul comercial, din
coninutul lucrrii deducem c i aceast lucrare a fost
scris tot sub influena doctrinei contabile franceze,
aspect confirmat i de Demetrescu (1947:231). Lucrarea
lui Eliade (1875) are o structur destul de asemntoare
cu cea a lui Toussaint (1865), dar conine n plus i
inerea registrelor n partid simpl i este mai complet.
Eliade (1875:109) nu a discutat distincia ntre
contabilitate i inerea registrelor, ci s-a limitat la
definirea inerii registrelor ca fiind nscrierea regulat a
tranzaciilor n registre avnd drept scop cunoaterea
exact, n orice moment, att a rezultatelor tuturor
tranzaciilor, ct i a situaiei capitalului ce posed
comerciantul. El a prezentat (1875:227) limitele
contabilitii n partid simpl, ct i avantajele inerii
registrelor n partid dubl, care permite i un control
exact prin nregistrarea acelorai sume, att la debit,
ct i la credit.
Nr. 10(130)/2015
i Eliade s-a folosit implicit de teoria proprietarului i a

personificat conturile, pe care le-a clasificat n trei grupe
care se pot deschide pentru afacerile comerciale:
1. Contul persoanei comerciantului; 2. Conturile
corespondenilor si i 3. Conturile obiectelor figurante
n comer (1875:228). La aceast clasificare a adugat
o alta, ce folosete i grupa de conturi generale, care
reprezint persoana comerciantului, aceleai ca i la
Toussaint (1865). Totui, trebuie s remarcm c la
Eliade (1875) ntlnim aplicarea ideii de pruden mai
bine conturat, deoarece, la inventar, ia n calcul orice
pierdere care afecteaz activele. Astfel, el opera implicit
cu amortizarea activelor, cci Contul Mobilier se va
credita cu ocazia inventarului, (...), cu suma de 5 sau 6%
asupra preului su, pentru deteriorarea rezultat prin
uzura sa anual (Eliade, 1875:231); tot la inventar el
reinea cea mai mic valoare a mrfurilor, respectiv,
mrfurile se vor trece cu preul costului lor, (...), dac nu
li se va fi ntmplat vreo scdere, i cu un pre inferior
dac vor fi supuse la vreo depreciere (Eliade,
1875:252). De asemenea, a luat n calcul pierderile din
debitori dubioi i debitori ri sau falii, recomandnd
comerciantului s fac n calculul profitului su, o
deducere de atta la sut asupra totalitii creditelor sale
ndoioase, deduciune ce va reprezenta cu mai mult
sau mai puin exactitate piederea sa probabil de la
dnsele (Eliade, 1875:233).
Eliade (1875) folosete termenii contabili de activ, pasiv
(datorii) i capital, bilan (sau balana inventarului), dar
reine i o definire economic a capitalului ca sum
acumulat ... pentru a produce interes, adic s
genereze dobnd (profit) i a preluat i distincia
capitalului n funcie de modul lui de alocare (circulaie)
n: capital fix, care const din fonduri de pmnt, case
etc... i capitaluri circulante, care sunt exploatate de
industrie i care se rennoiesc prin vnzarea produselor
obinute (1875:48).
Spre finele secolului al XIX-lea Zamfir t. Petrescu
a publicat un Tratat de contabilitate i administraie
(Bucureti, 1897). Notabil este faptul c aceasta este
lucrarea unui practician subdirectorul unei bnci
agricole. Dei Z. t. Petrescu nu a indicat n lucrarea
lui o alt referin dect Codul comercial i doar
sporadic a citat cte un autor francez, din coninutul
lucrrii deducem c aceasta a fost redactat pe baza
literaturii contabile franceze i a celei romneti ct
i prin observarea practicilor contabile i de
administraie de ctre autor. Z. t. Petrescu (1897) a
37
Ion IONACU
CU
operat cu distincia
distincia inerea registrelor contabilitate,
definind contabilitatea ca tiina
tiina conturilor
(1897:25), dup autori francezi. n explicarea partidei
duble Z. t. Petrescu (1897) a folosit personificarea
conturilor, a folosit contul de Mrfuri generale ca un
cont care nregistreaz i veniturile din vnzri
(vechea metod), a utilizat i explicat noiunea de
amortizare (1897:34). Lucrarea lui Zamfir Petrescu
(1897) prezint tehnica administra
administraiei
iei i nregistrrii
contabile a diferitelor tranzacii
tranzacii specifice co
comer
merului,
bncilor i exploataiilor agricole i care rspundea
modelului economiei romneti
romneti de la finele secolului
al XIX-lea,
XIX lea, Romnia fiind o ar preponderent
agricol, important productor i exportator de
cereale (aspect reflectat n structura lucrr
lucrrii,
ii, care
trateaz i organizarea de exploataii agricole i
contabilitatea lor; comerul
comerul cu cereale i
contabilitatea lui; tranzacii
tranzacii bancare i contabilitatea
unei bnci agricole).
3. nceputul secolului XX: cutarea

originalitii i conectarea
originalitii
contabilit
bilitii
ii romneti la
colile europene de economia
ntreprinderii
Un autor contabil important de la nceputul secolului XX
a fost Constantin Petrescu (1858?
(1858?-1902),
1902), profesor la
coala comercial din Iai, care a redactat prima lucrare
romneasc de contabilitate
contabilitate folosind o bibliografie
1, fiind att sub influen
internaional
interna
influena
a literaturii franceze,
franceze
dar, mai ales, a celei italiene. Prin lucrarea sa
Contabilitate i administraie (1901), Petrescu a asigurat
continuitatea conexiunii tradiionale
tradiionale romneti la coala
francez de contabilitate, dar a introdus i ideile colii
italiene de economia ntreprinderii ((economia
economia aziendale,
aziendale
it.), abordnd contabilitatea
contabilitatea ca pe un factor esen
esenial n
conducerea afacerilor
afacerilor (1901:1).
1
Lucrarea lui Petrescu (1901) are o bibliografie n care sunt men

menionate aproape ntotdeauna i anul i locul ediiei, fiind citate
lucrri ale unor autori francezi (C.M. Augier, O. Bessaignet, A.
Guilbault, Henri Lefvre,
Lefvre, E. Lautey & A. Guilbault, J.G.
Courcelle-Sneuil,
Sneuil, J. Barr etc.), italieni (F. Besta, G. Cerboni
Cerboni,
C. Chiesa, V. Gitti & G. Massa, Fr. Villa etc.), o lucrare german
(L. Schmidt: Die Buchfhrung,
Buchfhrung, Stuttgart, 1861) i un autor
englez (Morrison: The Book-Keeping;
Book Keeping; Edimburg, 1865).
38
C. Petrescu:
Petrescu: Lucrarea lui C. Petrescu (1901),
editat la Iai,
Iai, un tratat de contabilitate i administraie
bazat pe o literatur internaional
internaional
Petrescu a preluat termenul italian de azienda,

azienda
nelegnd
elegnd prin acesta
ace administrarea
administrarea afacerilor i
patrimoniilor publice sau private (...), distingnd
totdeauna azienda ca pe o persoan deosebit de
persoana proprietarului acelei aziende (1901:5) i care
semnifica o entitate patrimonial (o persoan cu
profesie liberal,
liberal, un proprietar de valori mobiliare, o
companie/societate comercial, dar i entitatea statului,
judeului,
ului, comunei, organizaiilor de binefacere etc.
(Petrescu, 1901:6-7).
1901:6 7). n funcionarea
funcionarea aziendei rolul
esenial
ial l are proprietarul aziendei,
aziendei, individual sau
colectiv, deoarece el furnizeaz aziendei factorii de
producie
ie capitalul i munca, el face administrarea
aziendei i tot el a preluat riscul, cci proprietarul
proprietarul
administreaz direct sau indirect prin mandatarii si, n
numele i pe rspunderea sa
sa (1901:8).
Petrescu este primul autor romn care leag explicit
contabilitatea de noiunea
noiunea de patrimoniu,
patrimoniu pe care l
definete
te ca o
o entitate iniial
iniial i abstract fiindc
reprezint universalitatea bunurilor cece-l constituie este
compus din elemente concrete, materiale, din bunuri

corporale adic, i din bunuri incorporale (1901:9).
Totodat, observm c pentru Petrescu (1901:10), la
baza funcionrii aziendei se afl o relaie de mandat (o
form a teoriei ageniei). Astfel, n funcionarea aziendei
intervin trei categorii de interesai: nti, proprietarul,
deoarece azienda este o entitate distinct, care deine
un patrimoniu format din bunuri corporale i creane,
care sunt ncredinate de proprietar, dar la rndul ei le
ncredineaz agenilor, determinndu-le
responsabilitile, deci agenii sunt n relaie de
interese juridico-economice i administrative cu
proprietarul, prin intermediul aziendei. A treia categorie
de interesai n aziend sunt corespondenii sau terii
(debitori i creditori), iar Petrescu (1901) arta c n
funcie de mrimea i felul aziendei se gsesc sau nu
toate cele trei categorii de interesai.
Urmrind critic concepiile principalilor autori contabili
francezi i italieni, Petrescu a sesizat diferenele n
abordarea contabilitii din timpul su i a cutat s fie
original, formulnd propriile definiii pentru contabilitate,
bilan, inventar sau teoria evalurii bilanului, ct i
propria metod de nregistrare contabil (metoda jurnalbilan). n ceea ce privete definirea contabilitii,
Petrescu (1901) s-a inspirat din demersul lui Lautey i
Guilbault (1889)1. Dup analiza a 24 de definiii ale
contabilitii cele mai multe fiind date de autori francezi
i italieni Petrescu (1901) a ajuns la concluzia c,
dup genul proxim n care se claseaz contabilitatea, au
existat 3 grupe de definiii: unii autori (6) au recunoscut
contabilitatea ca tiin; alii (7) ca art; alii (3) au
considerat contabilitatea o metod de inere a
registrelor; alii (4) ca un sistem de registre i documente
justificative; n fine, alii (4), care nu claseaz
contabilitatea dup genul proxim, respectiv nu au dat o
definiie a contabilitii ca tiin, art sau metod. Dup
distincia ntre contabilitate i inerea registrelor din
definiiile contabilitii, Petrescu constata c nu toi
autorii operau o distincie ntre cei doi termeni i
concluziona (1901:143) c din clasificarea fcut, se
1
Acest aspect este sesizat de Panu (1907:3-4) care arat c

n cartea: La science des comptes de Lautey i Guilbault,
Paris, pag. 8-19 sunt date mai multe definiii de la diferii
autori. (Aceste definiii sunt traduse romnete n cartea:
Contabilitate i Administraie de C. Petrescu, Iai, 1901. La
pag. 134-144). Tot acolo se face i o distingere ntre
Contabilitate i inerea de registre (La tenue des livres)
care este o art. Vezi opul francez citat, pag. 19-24.
Nr. 10(130)/2015
vede clar c mai trebuie mult pn s se ajung la o

definiie universal, (...), rmnnd ca timpul i progresul
tiinei s unifice i obiectul i scopul contabilitii.
Analiznd definiiile contabilitii date de diveri autori,
Petrescu a identificat i alte limite ale acestor definiri
(reducerea contabilitii doar la sistemul partidei duble,
confuzia ntre contabilitate i administraie, limitarea
cmpului contabilitii doar la afacerile comerciale i
industriale), ceea ce l-a determinat s formuleze
propria definiie a contabilitii. Astfel, Petrescu
(1901:144) a definit contabilitatea ca tiina care
cerceteaz i studiaz sistemele i metodele cele mai
potrivite pentru inerea conturilor i exercitarea
controlului ntr-o aziend oarecare, definiie cu o
anumit originalitate, rezultat din mixajul concepiilor
diferiilor autori pe care i-a recenzat. n definirea
contabilitii ca tiin, Petrescu (1901) a fost influenat
cel mai evident de autorii francezi Guilbault, care a
definit contabilitatea ca tiina conturilor (1865; 1880)
i Lautey i Guilbault (1889), pentru care
contabilitatea este tiina coordonrii raionale a
conturilor autori citai de Petrescu. Tot n definirea
contabilitii, Petrescu (1901) a preluat concepia
autorilor italieni din coala de economia ntreprinderii
(economia aziendale, it.) privind finalitatea (scopul)
contabilitii, respectiv exercitarea controlului ntr-o
entitate (aziend), idee ntlnit la F. Besta (Corso di
Ragioneria, Venezia, [1885]), dar i la V. Gitti i G.
Massa (1889), autori consultai de Petrescu (1901).
De asemenea, remarcm c Petrescu (1901) este
primul autor romn care i-a pus problema poziionrii
contabilitii n ansamblul cunoaterii tiinifice, dei
soluia lui nu a fost una peren. El a respins concepia
italienilor Gitti i Massa (1889) care considerau
contabilitatea o ramur a tiinelor administrative, ct i
pe cea a francezilor Lautey i Guilbault (1889) care au
considerat contabilitatea o ramur a tiinelor
matematice aplicat la economie. Dei recunotea
legturile contabilitii cu tiinele economice i
administrative, cu dreptul i cu matematica, Petrescu
(1901:146) afirma c nu poate fi vorba de vreo
apropiere de aa natur, nct contabilitatea s fie
considerat ca ramur a vreunei tiine oarecare. Ca i
Cerboni i Besta, care au cutat s justifice statutul
contabilitii de tiin autonom, distinct de drept,
economie i administraie (Felix, 2010:40), Petrescu
(1901) a considerat contabilitatea ca un domeniu
tiinific distinct, fiind o concepie special a minii
omeneti, o concepie ca i aceia a alfabetului.
39
Ion IONACU
CU
Tot Petrescu (1901:147-148)

(1901:147 148) a clasificat metodele
contabilitii,
contabilit , nelegnd
nelegnd prin acestea metodele de
nregistrare contabil, n dou categorii: i) metode
empirice:
empirice: n care a inclus metoda contabilit
contabilitii
ii n partid
simpl,
simpl care permite stabilirea raporturilor dintre
proprietar i corespondenii si, debitori i creditori i
metoda n partid mixt. n plus, mai nregistreaz i
unele din raporturile dintre proprietar i agenii si,
respectiv persoanele care gestioneaz valori n cadrul
entitii;
entit i ii) metode tiinifice
tiinifice:: bazate pe sistemul
partidei duble sau digrafie (termen mprumutat de la
Lautey i Guilbault, 1889), care sunt capabile de a
satisface complet, ns mai mult sau mai pu
puin
in exact,
obiectul i scopul contabilitii.
contabil ii. Astfel, prin nscrierea
metodic a raporturilor dintre proprietar i azienda sa
(ageni
(ageni i corespondenii si), se poate determina starea
economic din toate punctele de vedere.
i Petrescu (1901:147) a aplicat teoria proprietarului n
organizarea
organizarea contabilitii
contabilitii unei entiti deoarece
contabilitatea
contabilitatea trebuie privit din punct su de vedere
i prin urmare toate schimbrile n bunuri trebuie
raportate la dnsul, proprietar care opereaz, prin
agenii
agenii i corespondenii si,
si, iar concep
concepia
ia sa cu
privire
privi la funciunea
iunea conturilor este una eclectic,
folosind, succesiv, teoria personalist (1901), ct i pe
cea materialist (1901a). Pentru Petrescu, conturile
sunt deschise persoanelor,
persoanelor opinie mprumutat de la
autorii colii italiene de economia afacerilor Marchi,
Cerboni i alii (1901:162). Cu toate c Petrescu
(1901:166) a respins teoria materialist, potrivit creia
conturile reprezint valori, considernd c aceast
teorie de fapt nu este adevrat, pentru c opera
operaiile
se fac ntre persoane
persoa i numai persoanele pot fi
debitoare i creditoare, iar nu lucrurile, el a folosit i
teoria materialist (1901a). Astfel, urmnd exemplul lui
Cerboni creatorul logismografiei (dup unii autori,
Petrescu a avut studii comerciale n Italia, unde ll-ar fi
avut ca profesor chiar pe Giuseppe Cerboni,
CECCAR, 2006:24), Petrescu (1901a) a propus o
metod de nregistrare n partid dubl bazat pe o
teorie materialist a conturilor i denumit metoda
metoda
jurnalului-bilan
jurnalului bilan sau o nou organizare de registre
n contabilitate.
contabilitate. Pe baza teoriei de punere n
eviden
eviden permanent a Activului, a Pasivului i a
Patrimoniului net. Metoda
etoda jurnal
jurnal-bilan
propus de
Petrescu este o derivaie
derivaie a metodei logismografice a
lui Cerboni i, aa cum arta chiar Petrescu
(1901:149), aceste
aceste dou metode au n fond o
apropiere foarte mare.
40
Petrescu (1901:168) a clasificat conturile n dou
conturi primordiale i anume: 1) Contul proprietarului, i

2) Contul aziendei (conturile agenilor
agenilor i
coresponden
corespondenilor),
, abordare apropiat de clasificarea
clasificarea lui
Marchi, care opera cu trei clase de conturi (contul
proprietarului; contul agenilor
agenilor i contul corespondenilor,
conform lui Petrescu, 1901:166).
Gr. L. Trancu-Iai:
Trancu
: Cursul de comer
comer i contabilitate (1913),
predat de Grigore L. Trancu-Iai
Trancu i la coala comercial din
Galaii i la cea cea din Bucureti
Un alt autor, care se nscrie pe abordarea lui Petrescu n

contabilitatea romneasc, a fost Gr. L. Trancu-Iai
Trancu
(1874-1940),
1940), format la coala Comercial din Iai, unde
l-aa avut profesor pe C. Petrescu, i cu studii universitare
n drept. El a editat un Curs de comer
comer i contabilitate,
pentru coale comerciale superioare (1913), pe care l-a
l
predat la coala Comercial
Comercia din Galaii i apoi, la cea din
Bucureti.
ti. n abordarea contabilitii, Trancu-Iai
Trancu
s-aa
raportat la autorii strini, francezi i italieni, ct i la cei
romni. ns, Trancu-Iai
Trancu i a evitat s fie original n
definirea contabilitii,
contabilitii, prefernd s adopte definiia
d
contabilitii dat de E. Lautey i A. Guilbault (1889), n

varianta pe care o adopt personal i Eugen Lautey n
noua enciclopedie practic a comerului de H. Gilis1
[1908, tome II:189, n.n.]:
Contabilitatea, ramur a matematicilor, aplicat
mrimilor economice, este tiina coordonrii raionale a conturilor cu privire la produsele muncii i la
mutaiile i transformrile capitalului i la transformrile capitalului, adic a conturilor produciei,
distribuiei, consumului i administrrii bogiilor i
capitalurilor private i publice... (Eugen Lautey,
1908, n Trancu-Iai, 1913, vol.II:61).
i Trancu-Iai a folosit implicit teoria proprietarului i, ca
i tefnescu (1902), a adoptat o clasificare a conturilor
n 4 grupe de conturi, dup Lautey i A. Guilbault
(1889), respectiv:
contabilitate la coala romneasc superioar de

comer din Braov, n Transilvania, aflat pn n 1918
n Imperiul Austriac. Panu a fcut studii universitare la
Viena, unde a urmat cursurile Academiei Comerciale,
ale Politehnicii i ale Facultii de Filosofie (Demetrescu,
1972:307). Dei format n spaiul de cultur german,
Panu a mprumutat denumirea principalei sale lucrri,
tiina conturilor sau contabilitatea n partid dupl
(1907), de la francezii Lautey i A. Guilbault (1889), de
la care s-a inspirat i n definirea contabilitii. Astfel, i
pentru Panu (1907:3) Contabilitatea n partid dubl
este o tiin din domeniul matematicii prin care
calculm, dup anumite reguli i forme (prin conturi) i n
cadrul legilor existente ntr-un stat, activitatea
economic a unui comerciant, industria, sau a oricrui
societi comerciale.
1) conturi de capital, care l reprezint pe ntreprinztor;

2) conturi de valori, pentru valorile ncredinate agenilor;
3) conturi de persoane, pentru raporturile cu terii; i
4) conturi de rezultate, care capteaz rezultatele
afacerilor noastre (Trancu-Iai, 1913, vol. II:62-63).
Pentru a explica partida dubl, i Trancu-Iai a adoptat
teoria personalist a conturilor: partida dubl n mod
constant nregistreaz ambele pri ale fiecrei
operaiuni, adic i primirea i darea n acelai timp,
stabilind egalitatea continu care intervine n toate
schimbrile i anume: debit (s dea) = credit (s ia),
concluzionnd c acesta este fundamentul contabilitii
n partid dubl (Trancu, 1913, vol. II:55). Trancu-Iai,
ca i Petrescu (1901), s-au inspirat i din coala italian
de economia aziendale, definind azienda ca seria de
raporturi juridice i economice care intervin ntre
proprietar i proprietatea sa (Trancu, 1913, vol. II:19) i
a folosit, ca i Petrescu (1901), abordarea preluat de la
autorii italieni, dup care faptele contabilizate se mpart
n fapte permutative, care nu modific valoarea
patrimoniului, i fapte modificative, care micoreaz sau
mresc patrimoniul aziendei (Trancu-Iai, 1913:20).
Un alt autor contabil romn reprezentativ pentru aceast
perioad care s-a raportat la contabilitate ca o tiin
este I. C. Panu (1860-1927). El a fost profesor de
1
Este vorba de Encyclopdie Pratique du COMMERCE de

lIndustrie et de la Finance, 1907-1908, sous la direction de
H. Gilis, tome 2, disponibil la http://gallica.bnf.fr/ark:/ 12148/
bpt6k2054903.r=.langEN
Nr. 10(130)/2015
I.C. Panu: Lucrarea lui I.C. Panu (1907),

care a predat contabilitatea la coala comercial din Braov,
singura coal comercial n limba romn din Transilvania,
pn la Unirea din 1918
41
Ion IONACU
La Panu ntlnim cea mai complet structurare a

coninutului contabilitii ca disciplin de studiu dintre
autorii romni de pn acum, deoarece el considera c:
Studiul contabilitii duble const din: a) Teoria
conturilor ...;b) Descrierea conturilor i a funciunii lor;
c) Descrierea registrelor principale, auxiliare i
secundare; d) Aplicarea contabilitii la diferite afaceri
(...); e) Teoria inventarului i stabilirea bilanului de
ncheiere (Panu, 1907:8).
Fiind format n spaiul german, Panu (1907) a preluat
concepia autorilor elveieni i germani ncepnd cu
F.Hgli i F. Schr, care susineau teoria materialist a
conturilor, pentru el aceasta fiind singura teorie logic a
contabilitii duble (Panu, 1907:VI). ncepnd cu a
doua jumtate a secolului XIX, autorii din spaiul german
au cutat s formuleze o teorie unificat a firmei,
disciplin denumit tiina economiei ntreprinderii
(Betriebswirtschaftslehre, germ.), n care contabilitatea
avea un rol central. Plecnd de la faptul c averea unei
ntreprinderi const din dou pri principale i anume
din averea activ (activul, activele) i din avere pasiv
(pasivul, pasivele) (Panu, 1907:3), Panu a mprumutat
de la Schr clasificarea conturilor n conturi statistice,
pentru nregistrarea averii active i pasive i conturi de
capital (conturi economice), pentru capital i rezultate,
care formeaz averea curat. Tot de la Schr, el a
preluat i ecuaiile contabile de schimb, artnd c
trebuie respectat ecuaia general: Activ Pasiv
(datorii) = Capital (Panu 1907:26), contabilitatea fiind un
sistem de ecuaii de valori, abordare care se nscrie tot
n optica teoriei proprietarului, acum ntr-o form mai
structurat.
4. Clarificri privind receptarea

operei autorilor romni din
perioada formrii doctrinei
contabile romneti
Odat cu trecerea la faza de maturizare a gndirii
contabile romneti, dup apariia contabilitii ca
disciplin universitar n nvmntul economic, mai
muli autori (Drgnescu-Brate, 1941; Ioachim, 1944;
Demetrescu, 1947) au evaluat contribuia autorilor
perioadei de formare (1837-1913) a doctrinei contabile
romneti la evoluia contabilitii romneti. i n
perioada realismului socialist s-au fcut referiri la unii
dintre aceti autori (de ex. Demetrescu, 1972), iar dup
42
1990 exist cercetri care propun o revalorizare a

istoriei contabilitii romneti.
ns, n opinia noastr, unele dintre aceste referine
necesit anumite clarificri. De exemplu, n ceea ce
privete receptarea operei lui Petrescu, n mediul
romnesc actual se fac unele aprecieri nefondate.
Astfel, se afirm c studiul lui Petrescu ... aprut n
rezumat n ediia de la 1888 a lucrrii lui Th. tefnescu,
va devansa renumita teorie a permanenei inventarului,
susinut de Eugne Lautey n La science des
comptes, n 1889. (...) ... iar creaia sa contabil, dei
puin cunoscut peste fruntariile rii, poate sta cel puin
alturi de cea a lui G. Cerboni (CECCAR, 2006). De
asemenea, se arat c Sunt remarcabile contribuiile pe
care le aduce (C. Petrescu, n.n.) la teoria contului
Mrfuri (n 1888), fundamentnd naintea lui Lautey
necesitatea debitrii i creditrii acestui cont cu preul
costisitor i reflectarea prisosului preului vnzrei
asupra preului costisitor (...) n contul Profit i pierdere
(CECCAR, 2006). n opinia noastr, aceste afirmaii nu
pot demonstra ntietatea lui Petrescu (1888) fa de
autorii francezi n rezolvarea metodei inventarului
permanent i nici nu pot susine originalitatea operei lui
contabile, comparabil cu cea a italianului Cerboni.
n literatura noastr contabil, tefnescu (1888:
376-388) a prezentat evaluarea contului Mrfuri la
costul de achiziie, dar Petrescu (1901:207) a susinut c
acest material a fost scris de el, fiind o lucrare a noastr
proprie din 1887 i care n parte s-a publicat n 1888, de
ctre tefnescu, unde se prezenta procedeul nou sau
raional1 de inere a contului Mrfuri, respectiv
evaluarea conturilor de stocuri la costul lor.
De fapt, aproape de mijlocul secolului al XIX-lea, n
literatura contabil francez, J.E. Queulin (L'inventaire
perptuel, 1840), a pus problema inventarului
permanent, dar fr s-i gseasc o soluie
satisfctoare (Vlaemminck, 1956:157). ns tot un
francez, Guilbault (1865), a prezentat tehnica
nregistrrii intrrilor i ieirilor n conturile de stocuri la
costul complet de procurare (prix de revient, fr.) i a
folosit contul de Vnzri, ca un cont distinct al activitii
de exploatare, pentru nregistrarea veniturilor la pre de
1
Fa de vechea tehnic de nregistrare n contul Mrfuri,

care const n debitarea contului cu intrrile n stoc la pre
de cumprare sau cost de achiziie i creditarea lui cu
mrfurile vndute, la pre de vnzare, situaie care crea
numeroase inconveniente (vezi i Petrescu, 1901:209).
vnzare. Prin costul de revenire sau costul stocurilor

vndute, Guilbault (1865:60) a indicat att costul de
achiziie, aferent stocurilor din cumprare, ct i costul
de producie, pentru stocurile din fabricaie proprie.
Ulterior, tehnica lui Guilbault (1865) a fost reluat de
Lautey & Guilbault (La science des comptes mise la
porte de tous, 1889), care au denumit-o metoda
inventarului permanent, procedeu utilizat i astzi i
care permite stabilirea permanent a situaiei scriptice
din conturi, a inventarului scriptic al ntreprinderii,
aceasta fiind lucrarea la care se refer autorii romni
(Petrescu, 1901; CECCAR, 2006)1, i n care s-a
formulat metoda inventarului permanent.
Recunoaterea originalitii metodei inventarului
permanent a fost fcut la vremea sa prin aprecierea
cu medalie de aur a lucrrii lui Lautey & Guilbault
(1889) la Expoziia Universal de la Paris din 1889,
iar juriul Marelui concurs internaional de contabilitate
de la Lyon din 1894 arta c Domnii Lautey i
Guilbault n-au obinut, n lumea contabil, un
asentiment aa de unanim pentru o alt teorie care
le este lor drag: aceea a permanenei inventarului,
realizat prin determinarea constant a costului real
de achiziie sau de producie a stocurilor, apoi prin
contabilizarea intrrii i a ieirii acestor valori la acest
pre invariabil (Rapport, 1895:20). Chiar Petrescu
(1901:207) a recunoscut ntietatea autorilor francezi
n formularea metodei inventarului permanent, dar a
avut o formulare imprecis, ceea ce creeaz o stare
confuz, artnd c procedeul nou a fost
ntrevzut mai nainte de Guilbault n Trait de
comptabilit et d'administration industrielles, de
Cerboni n Logismografia sa, susinut de noi i
dezvoltat n lucrarea mai sus menionat nc din
anul 1887 i n sfrit susinut de Eugne Lautey n
La Science des comptes n anul 1889, n renumita sa
teorie a permanenei inventarului. Deci, Petrescu
(1901) a aderat la soluia formulat de Guilbault
(1865; 1880) i, apoi, de Lautey et Guilbault (1889)
i recunoscut n istoria contabilitii moderne
(Degos, 1998: 94).
Lucrarea lui Lautey & Guilbault (La science des comptes

mise la porte de tous, 1889) a avut un mare succes i a
cunoscut, conform datelor furnizate de www.sudoc.abes.fr,
cel puin 26 de ediii, unele nefiind datate. Ediia din 1889,
aprut la Librairie comptable et administrative, poart
meniunea ca fiind a doua ediie.
Nr. 10(130)/2015
Pentru opera sa, Petrescu (1901; 1901a) a fost

considerat ca fiind pionerul doctrinei contabile din
Romnia (Demetrescu, 1972:307), dar, din pcate,
afirmaia dup care prin creaia sa contabil, dei
puin cunoscut peste fruntariile rii, poate sta cel
puin alturi de cea a lui G. Cerboni (CECCAR,
2006) trebuie nuanat. Aceasta deoarece, Petrescu
i-a bazat concepia, aa cum a artat Demetrescu
(1972:306) i cum am argumentat i noi mai sus, pe
operele autorilor strini, italieni i francezi. Cerboni,
ca unul dintre reprezentanii notorii ai colii italiene
de economia aziendale i care a creat logismografia
a avut o recunoatere a originalitii sale la nivel
internaional, aa cum arat i recentele lucrri de
istoria contabilitii (Mattessich, 2008; Nsi et al.,
2014), iar Petrescu nu a fcut dect s adere la
unele dintre ideile concepiei contabile cerboniene i
s ncerce o anumit inovaie, aa cum chiar
Petrescu (1901:149) a artat. Mai mult, din
informarea noastr, n lucrrile de referin care
sintetizeaz istoria ideilor contabilitii la nivel
internaional (ca de ex. Mattessich, 2008), concepiile
autorilor romni nu au niciun impact. Aceasta se
poate explica i prin faptul c n spaiul romnesc,
unde modernizarea social i capitalismul au ajuns
mai trziu, prin asimilarea formelor occidentale, au
determinat formarea unei doctrine contabile doar cu
rezonan local.
5. Discuii i concluzii privind faza

formrii doctrinei contabile
romneti (1837-1913)
Istoria contabilitii ca disciplin de studiu n colile
comerciale romneti din Principatele Unite a nceput
sub influen francez, att din punct de vedere al
coninutului programei, ct i al concepiei contabile.
Optica manualului de comer i contabilitate a lui
Toussaint (1865) a influenat i ali autori (tefnescu,
1874; 1902; Eliade; 1875; Trancu-Iai, 1913). Aproape
toi autorii importani de manuale de contabilitate din
perioada formrii literaturii contabile romneti ca, de
exemplu, tefnescu (1874; 1902), Petrescu (1901),
Panu (1907), Voiculescu (1912), Trancu-Iai (1913),
profesori de contabilitate n colile comerciale, au cutat
s legitimeze statutul contabilitii ca disciplin de
studiu, definind-o ca o tiin, prin preluarea sau
formularea de definiii n acest sens. n privina
43
Ion IONACU
originalitii, tefnescu (1874; 1902) a definit

contabilitatea prin referin la autorii francezi1. Petrescu
(1901), folosind o literatur internaional francez i
italian a ncercat s formuleze propria definiie a
contabilitii. n schimb, Panu (1907), Voiculescu (1912)
i Trancu-Iai (1913) au preluat sau au adaptat definiia
contabilitii dat de Lautey i A. Guibault (1889), autori
francezi care au definit contabilitatea ca tiina
conturilor.
Pentru a explica funcionarea partidei duble toi autorii
manualelor romneti de contabilitate din aceast
perioad (1865-1913) i-au format concepia pe o
abordare implicit a teoriei proprietarului i au utilizat
teoria personalist a conturilor (Toussaint, 1865;
tefnescu, 1874 i 1902; Eliade, 1875; Voiculescu,
1912; Trancu-Iai, 1913). Doar Petrescu a folosit
alternativ teoria personalist (1901) i o teorie
materialist (1901a), iar Panu (1907) a fost singurul
autor romn care a adoptat teoria materialist a
conturilor. Aderena autorilor romni de contabilitate din
perioada 1865-1913 la teoria personalist a conturilor
este explicabil deoarece n secolul al XIX-lea aceasta
avea nc o mare popularitate n Europa (Durand, 1991;
Mattessich, 2008:25).
Autorii romni ai acestei perioade au neles prin tiina
contabilitii, teoria despre cum se face contabilitatea
n partid dubl, ca un demers explicativ-normativ
pentru o disciplin aplicativ, deoarece manualele lor
conineau alturi de explicarea partidei duble i aplicaii
ale acesteia la entiti, diferite ca form juridic sau
obiect de activitate. De asemenea, constatm c aceti
autori i-au centrat aplicarea contabilitii n partid
dubl pe modelul activitilor comerciale i apoi pe
celelalte tipuri de activiti (cum ar fi bancare i de
asigurri, agricole, ci ferate), iar contabilitatea
activitilor industriale a fost destul de slab abordat,
aspect explicabil prin tradiia pedagogiei contabilitii pe
operaii comerciale, dar aceste lucrri de contabilitate
reflect i tipul de afaceri specifice economiei romneti
din acea perioad, cu o structur predominant agrar, n
1
n prima ediie a lucrrii (1874), tefnescu a folosit citate,

indicnd numele ctorva autori francezi (Courcelle-Sneuil i
J.B. Say) i Codul de comer romn. La ediia a cincea
(1902), n referinele lui sunt citai autori ca J.B. Say, J.G.
Courcelle-Sneuil, J.E. Quelin, G. Faure, H. Lefvre, A.
Guilbault, E. Lautey i A. Guilbault, J. Barr, indicndu-se
foarte rar lucrarea, fr anul ediiei i nu are o list cu
bibliografia utilizat.
44
care formele de capitalism comercial nc erau n

formare i cu o industrializare nc rudimentar n raport
cu rile Occidentale.
Concepiile autorilor romni din aceast perioad
privind contabilitatea trebuie explicate i prin
contextul n care i le-au format. tefnescu a
absolvit n prima promoie a colii comerciale din
Bucureti ca elev al lui Toussaint, iar ca formaie
universitar a frecventat i cursuri de drept comercial
i economie politic la facultatea de drept din
Bucureti (Demetrescu, 1947:155). Deci, tefnescu
s-a format i a activat, ndeosebi n perioada n care
modernizarea societii romneti continua s se
fac, n special, prin importuri din cultura francez.
Petrescu, elev al lui tefnescu la coala comercial
din Bucureti, a fost influenat de coala italian de
economia afacerilor (economia aziendale, it.), ceea
ce explic i demersul su teoretic mai elaborat,
bazat pe referin la autorii italieni i francezi, ct i
cutarea unei anumite originaliti. La rndul lui,
Trancu-Iai (1913), care a studiat contabilitatea cu
Petrescu la coala comercial din Iai i a fost
liceniat n drept, a continuat mixajul de idei din
literatura contabil francez i cea italian, ambii
fiind influenai de abordarea patrimonial a
contabilitii din coala italian de economia
afacerilor i de logismografie. Chiar i Panu (1907),
care s-a format n spaiul cultural german, i-a
conturat concepia sa despre contabilitate i prin
raportare la autorii francezi2. Aadar, influena
concepiei autorilor francezi n contabilitatea
romneasc a fost cea mai evident i s-a
manifestat pe toat perioada analizat (1837-1840 i
pn la 1913). Aceasta se explic, dup opinia
noastr, prin dou cauze. Pe de o parte,
modernizarea societii romneti din Principatele
dunrene s-a fcut sub o influen dominant
francez (Djuvara, 2010), iar formarea doctrinei
contabile romneti s-a petrecut aproape simultan i
a fost, n primul rnd, o consecin derivat din
procesul de modernizare a societii, bazat pe
2
Ca surse documentare de limb francez, Panu (1907) a

fcut referire la E. Lautey et A. Guilbault, La science des
comptes mise la porte de tous, 1889; E. Lautey, Trait
des inventaires et des bilans, 1897; Edmond Degrange, La
tenue des livres; ou, Nouveau cours de comptabilit
gnrale, 32 Ed., Paris, 1896; J. Barre, Cours complet de
comptabilite, 1877, etc.
importul de norme i instituii de inspiraie francez

(vezi Tabelul 1) i mai puin datorat unei dezvoltri
capitaliste i industrializrii, destul de firave pn n
preajma primului rzboi mondial. Pe de alt parte,
aderena autorilor romni la ideile colii franceze de
contabilitate se mai poate justifica i prin faptul c
autorii francezi din acea perioad au fost dintre cei
mai preocupai de a formula o justificare raional
pentru statutul contabilitii ca disciplin tiinific.

i n Transilvania, dei dezvoltarea capitalismului i
industrializarea erau mai evidente dect n
Principatele dunrene, apariia literaturii contabile
romneti este datorat n primul rnd nfiinrii colii
comerciale romneti n cadrul procesului de
emancipare naional i economic a romnilor
braoveni.
Tabel 1. Structurarea formrii doctrinei contabile romneti (1837-1913)
Factori determinani
Transilvania:
-
Emanciparea naional i economic a

romnilor: crearea colii naionale a
Capelei romneti din Cetatea Braovului
(1834), care includea i o clas
pregtitoare comercial (1837);
reorganizarea colii comerciale din
Braov (dup 1868 fiind singura coal
romneasc de acest fel din Transilvania
i Banat)
Principatele Dunrene:
-
occidentalizarea societii romneti:

codificare comercial (1840), prin
preluarea Codului Comercial francez
(1807)
Unitatea naional (1859) i fondarea

statului romn modern: reforma
nvmntului i crearea colilor
comerciale de stat, de nivel mediu, la
Galai i Bucureti (1864), Ploieti (1874),
Iai (1880), Craiova (1877).
Principalii autori contabili

-
Traducere dintr-un autor austriac de

limb german: Nichifor (1837)
Panu (1907)
traduceri din autori contabili francezi

(Urzescu, 1840); Iarcu (1844-1845)
Toussaint (1865; 1876)

tefnescu (1874; 1902)
Eliade (1875)
Z. t. Petrescu (1897)
Crainic (1900)
Petrescu (1901; 1901a)
Voiculescu (1912)
Trancu-Iai (1913)
Influena strin
asupra formrii
doctrinei contabile
romneti
Apariia literaturii contabile
romneti (Nichifor, 1837)
s-a fcut printr-o preluare
din literatura contabil de
limb german, dar Panu
(1907) a introdus, alturi
de autorii contabili din
spaiul de limb german,
i concepia autorilor din
coala francez de
contabilitate.
Doctrina contabil
francez.
Toussaint (1865;1876),
tefnescu (1874; 1902),
Crainic (1900) i
Voiculescu (1912) au fost
influenai de literatura
contabil francez. Prin
coninut, i lucrrile lui
Eliade (1875) i Z. t.
Petrescu (1897) au fost
redactate sub influena
literaturii contabile
franceze.
Petrescu (1901; 1901a) i
Trancu-Iai (1913) au fost
influenai de literatura
contabil italian i de
cea francez.
Sursa: Proiecia autorului, pe baza studiului
Nr. 10(130)/2015
45
Ion IONACU
Originalitatea autorilor din aceast perioad era dat de

modul cum nelegeau i percepeau lucrrile autorilor
strini, ct i de modul cum i sistematizau i redau
propria lor viziune asupra contabilitii, iar dintre toi
Petrescu (1901; 1901a) a cutat s fie mai original, n
spiritual epocii, fiind preocupat att de partea
conceptual, ct i de ameliorarea tehnicii de
nregistrare n partid dubl. Pe baza cercetrii lucrrilor
principalilor autori contabili romni de la mijlocul
secolului XIX nceputul secolului XX (Toussaint, 1865,
1876; Warta, 1873; tefnescu, 1874, 1902; Eliade,
1875; Z. t. Petrescu, 1897; Crainic, 1900), putem
afirma c Petrescu (1901) a introdus optica patrimonial
n contabilitatea romneasc, prin preluarea concepiei
lui Fabio Besta important exponent al colii italiene de
economia ntreprinderii, care a dezvoltat n anii 1880
concepia patrimonial a contabilitii (approccio
patrimoniale, it.) (Paglietti, 2009; Nsi et al. 2014).
n privina manierei tiinifice de redactare a lucrrilor,

de-a lungul perioadei s-a nregistrat un progres de la
lipsa referinelor bibliografice sau doar simpla citare a
numelui unui autor n text, la redarea listei bibliografice
cu referine complete (Petrescu, 1901; Voiculescu, 1912;
Trancu-Iai, 1913), iar cel mai precis a fost Panu
(1907), care are trimiteri bibliografice complete, cu anul
ediiei i indicarea paginii, probabil i datorit formrii lui
la coala german.
Trebuie remarcat c, datorit existenei contabilitii ca
disciplin de studiu n colile comerciale, a fost posibil
conectarea autorilor contabili romni la mersul de idei
din literatura contabil european-continental, pn la
apariia nvmntului superior economic i comercial
din Romnia. Astfel, Petrescu (1901) i, apoi,
Trancu-Iai (1913) au introdus n mediul romnesc
concepiile autorilor din coala italian de economia
aziendale (it.) i logismografia, iar Panu (1907) a fcut
prima conexiune cu fondatorii din coala german de
economia ntreprinderii (Betriebswirtschaftslehre, germ.),
dou coli de gndire n care contabilitatea avea un rol
esenial n economia firmei (Canziani, 2007).
Tot Panu a sesizat importana contabilitii n concepia
acestei coli i dimensiunea ei tiinific1.
ns, influena cea mai notabil asupra formrii doctrinei
contabile romneti a fost a autorilor francezi la care
s-au raportat aproape toi autorii romni din aceast
perioad, chiar dac unii s-au bazat i pe literatura
italian (Petrescu; Trancu-Iai) sau i pe cea de limb
german (Panu). Aceast aderen la autorii francezi de
contabilitate poate fi explicat att prin faptul c
formarea doctrinei contabile romneti a fost o
consecin a modernizrii societii romneti urmnd
modelul francez, dar i prin efortul de legitimare
tiinific a noii discipline de nvmnt din mediul
1
C. Crainic: Cursul de contabilitate al Camiliei Crainic (1901),

prima femeie din Romnia care a fost profesoar i autoare
de contabilitate
46
n prefaa la tiina conturilor, Panu (1907:VII-VIII) arta c

Astzi nu se mai poart comerul ca mai nainte; se cer cunotine temeinice i ntinse, pentru a face fa concurenei
internaionale, i de aceea n strintate, la popoarele
naintate n cultur, se d o deosebit atenie instruciei
comerciale. Exist coli de toate gradele, coli speciale,
cursuri pe la politehnici, iar n Elveia i n Germania s-a
fcut o secie special a comerului, la Universitate, unde se
pred i tiina contabilitii, i se ia chiar doctoratul n tiine
comerciale i financiare. Se cuvine deci, ca i noi Romnii
s ne interesm cu tot dinadinsul de comer i de tiinele
comerciale i s inem pas, n toate privinele, cu popoarele
culte.
romnesc, iar eforturile autorilor francezi erau dintre cele

mai notabile, ei urmrind s transforme contabilitatea
ntr-o disciplin tiinific, logico-raional, similar cu
matematica.
Nota autorului: Unele din ideile aceastei lucrri au fost
prezentate n cadrul comunicrii I. Ionacu & M.
Ionacu, Legitimizing accounting as a scientific discipline

in Romania: an analysis in international context,
susinut n cadrul International Conference Acounting
and Management Information Systems (AMIS) a
Academiei de Studii Economice Bucureti, 2015,
nepublicat.
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economics, accounting and the law Editat de Yuri
Biondi, Arnaldo Canziani and Thierry Kirat,
Routledge.
2. Chiapello E. (2007), Accounting and the birth of the
notion of capitalism, Critical Perspectives on
Accounting, nr. 18: 263296.
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normalisation comptable 2me poque de Luca
Pacioli (1445-1517) aux annes 1960, Revue belge
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d'administration industrielles: avec atlas de 39
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accounting as an academic discipline at the
Bucharest University of Economic Studies:
institutional context and epistemic views,
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(AMIS 2013), pp. 1106-1121.
5. Degos J.G. (2005), Eugne Lautey et Adolphe

Guilbault, la face mathmatique de la comptabilt, n
Les grands auteurs en comptabilit, B. Colasse
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IFRS adoption in developing countries: the case of
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22. Petrescu C. (1901), Contabilitate i administraie,
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Ion IONACU

Patrimoniului net, urmat de expunerea mijloacelor
d'a ine scriptele n curent la minut, Iai.
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comptabilitate i administraie pentru comerciu,
agricultur i banc, Bucureti.
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contabilitate,Bucureti.
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tiprit la Braov, pentru uz colar, la nceputul
secolului al XIX-lea, ara Brsei, nr. 11, pp. 39-48.
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n partid dubl, ediia a II-a revzut i completat,
Braov.
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& Co.
34. Vorovenci I. (2010), Istoria Academiei de nalte studii
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history following the adoption of IFRS in Europe. The
case of Italy, DE COMPUTIS Spanish Journal of
Accounting History, Nr. 11, pp. 83-115.
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a nva n timpulu cellu mai scurtu i fr professore
inerea registreloru n partida simpla i n partida
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n Partida Simpla.
28. Rusu D. (sub redacia), Fra Luca di Borgo i

doctrinele contabilitii n cultura economic
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Corpului Experilor Contabili i Contabililor Autorizai
din Romnia, Editura CECCAR.
29. tefnescu, Th. (1874), Curs complet de

comptabilitate n partid dubl, Librari Editori Ch.
tefnescu & Barasch; ediia a III-a (1888); ediia a
V-a (1902), Bucureti.
37. Rapport General du Jury (1895), Grand concours

international de comptabilit Lyon 1894, Imprimerie
Danjou.
48

Revoluia
Platformelor integrate de gestiune a afacerii
ISSN: 1583-5812; ISSN on-line: 1844-8801
Revoluia
Platformelor
integrate de
gestiune a
afacerii pentru
Schimbarea
la fa a
profesiei
contabile
Prof. univ. dr. Doina FOTACHE,
Departamentul de Contabilitate, Informatic economic
i Statistic, Facultatea de Economie i Administrarea
Afacerilor, Universitatea Alexandru Ioan Cuza din Iai,
Romnia, e-mail: doina.fotache@feaa.uaic.ro
Rezumat
Profesionistul contabil i tiina contabilitii ndeplinesc
de mult timp un rol principal n procesul de gestiune a
ntreprinderii. Pe de o parte, profesionistul contabil
legitimeaz prin activitatea sa rentabilitatea, bonitatea i
profitabilitatea ntreprinderii, iar, pe de alt parte,
evalueaz gradul de ncredere n partenerii de afaceri ai
acesteia. n procesul de evoluiei a contabilitii i
profesiei contabile au existat fluctuaii i intermitene,
specifice perioadei istorice traversate, ns revenirea a
fost mereu n for, probndu-le necesitatea n societate
i recupernd eventualele pierderi de imagine. Astzi,
influenele exercitate de tehnologiile informaionale (TI)
asupra contabilitii nu pot fi neglijate i, n consecin,
profesionistul contabil trebuie s se reinventeze i s i
gseasc locul n multitudinea de tehnologii disponibile,
lucrnd n armonie cu acestea pentru atingerea
obiectivelor specifice profesiei. Dincolo de faptul c
ERP1 este o industrie n care se vehiculeaz sume
importante la nivel mondial (n 2015 piaa local fiind
cifrat la 106 milioane de euro2) constituie o zon de
afirmare pentru profesionistul contabil deoarece
compatibilitatea dintre sarcinile solicitate de posturile din
aceast industrie i abilitile absolvenilor depete cu
lejeritate nivelul de confort profesional. n acest context,
cercetarea de fa relev rezultatele studiului realizat n
rndul absolvenilor specializrii Contabilitate i
Informatic de Gestiune (CIG) din cadrul Facultii de
Economie i Administrarea Afacerilor Iai (FEAA),
Universitatea Alexandru Ioan Cuza Iai, ce probeaz
faptul c absolvenii, actualmente studeni n cadrul
diferitelor programe de masterat, prin pregtirea lor
teoretic i aplicativ, sunt sau pot deveni poteniali
angajai ai industriei ERP.
Cuvinte-cheie: evoluia profesiei contabile, impactul
TIC, profesionistul contabil, ERP
Clasificare JEL: M41, C15, M15
Conf. univ. dr. Vasile-Daniel PVLOAIA,

Departamentul de Contabilitate, Informatic economic
i Statistic, Facultatea de Economie i Administrarea
Afacerilor, Universitatea Alexandru Ioan Cuza din Iai,
Romnia, e-mail: danpav@uaic.ro
Nr. 10(130)/2015
ERP (Enterprise ResourcePlanning) platforme integrate de

gestiune a afacerii
2 Pavel, C., TotalSoft i SAP Romnia continu s domine
competiia local, Consultan pentru business software
erp.ro, supliment Piaa Financiar 2015, p.10
1
49
Introducere
Deceniul 2 al secolului XXI, aflat sub asediul agresiv
al descoperirilor tehnologice i al informatizrii
tuturor domeniilor de activitate, i foreaz pe
specialiti, indiferent de pregtirea lor, s mediteze la
transformarea profesional care este justificat de
intruziunile tehnologice. Profesia contabil nu este
ocolit de aceste transformri. n acest context,
ntrebarea ct de familiarizai sunt profesionitii
contabili din Romnia cu instrumentele tehnologice
moderne? merit s fie analizat i cercetat att de
mediul universitar, ct i de piaa forei de munc.
Articolul de fa propune un studiu prin care se
analizeaz att disponibilitatea profesionitilor
contabili pentru a se angaja ntr-un proces de
nvare continu, ct i nivelul lor de pregtire n
urma studiilor de licen i master. Potrivit ofertei
tehnologice pentru mediul de afaceri (Enterprise
Resource Planning ERP, Customer Relationship
Management CRM, Supply Chain Management
SCM, tehnologii mobile, Business
Intelligence/Business Analytics BI/BA, Big Data,
Cloud Computing, reele sociale, Software as a
Service etc.), cunotinele necesare pentru un bun
profesionist contabil n urmtorul deceniu sunt
urmtoarele:
management i leadership,
managementul proiectelor i managementul
riscurilor,
managementul schimbrii i managementul
evenimentelor,
utilizarea instrumentelor de extragere a datelor i a
celor de analiz i modelare a datelor,
managementul talentelor i al capitalului uman,
platforme integrate de gestiune a afacerii (ERP),
managementul relaiilor cu clienii (CRM),
relaii publice, reele sociale i comuniti de
specialiti contabili,
platforme de plat on-line,
platforme e-commerce i e-business,
platforme colaborative pentru afaceri (portaluri de
afaceri),
portaluri de informare, posibiliti de finanare prin
proiecte.
Concluzia este implicit: profesia contabil trebuie s
se adapteze i chiar s se reinventeze pentru a-i
putea gsi locul n contextul progreselor tehnologice.
50
Deoarece prezena platformelor integrate (Enterprise

Resource Planning ERP) n sistemele
informaionale moderne reprezint att o necesitate,
ct i o realitate, n studiul nostru vom evidenia cele
mai fertile zone din acest domeniu cu interes pentru
profesia contabil, precum i abilitile i
competenele implicate.
1. Istoricul profesionistului
contabil i evoluia tehnologiilor
informaionale
n Romnia, momentul de declin al profesiei contabile l-a
constituit perioada de sfrit de secol XIX i nceput de
secol XX cnd, n contextul vidului legislativ pentru
reglementarea acestei profesii, evidena contabil a fost
exercitat de persoane necalificate1. n aceste condiii
s-a conturat necesitatea educrii profesionale pentru
pregtirea de specialiti care s lucreze pentru
eliminarea erorilor i obinerea de informaii pertinente
prin datele furnizate de contabilitate (conform principiilor
contabilitii). Necesitatea procesului de organizare a
profesiei contabile a devenit important n contextul
configurrii statutului acestei profesii2. Astfel,
considerm oportun i util n cercetarea desfurat
prin acest articol sinteza principalelor momente din
evoluia profesiei contabile, pentru a justifica faptul c
aceast profesie este i a fost puternic afectat de
descoperirile tehnologice.
Tabelul 1 este completat cu informaii referitoare la
impactul tehnologiilor informaionale, pe intervale
istorice, cu precizarea stadiului apariiei soluiilor
informatice ca suport pentru gestionarea proceselor
economice ale ntreprinderii i evidena contabil
informatizat.
Analiza intervalului cuprins ntre anii 2000-2015
demonstreaz c profesionistul contabil din Romnia
trebuie s-i consolideze competenele IT pentru a
putea face fa schimbrilor din domeniu, pentru a se
adapta la noile cerine ale profesiei (n concordan cu
noutile pe plan internaional), pentru a evolua
profesional i a deveni un veritabil activ al ntreprinderii
1
Stroescu, J., Contabilitatea, ntre mirajul cifrelor i realismul

cotidian, Sntatea buzoian, Martie 2013, disponibil la
adresa web: http://www.sanatateabuzoiana.ro
Mihalciuc, C., Rolul contabilului n organizarea ntreprinderii
moderne performante, Annales Universitatis Apulensis
Series Oeconomica, nr. 8 / 2006, volumul 1
Revoluia Platformelor integrate de gestiune a afacerii
moderne. Informatizarea profesiei contabile nu

presupune nlocuirea contabilului i implic, de fapt,
degrevarea de operaiunile/sarcinile repetitive,
cantitative, mari consumatoare de timp i orientarea

spre sarcini calitative, de analiz care aduc valoare
adugat ntreprinderii.
Tabel 1. Evoluia profesiei contabile din Romnia

Perioada
Caracteristici ale profesiei contabile
1850 1900 formarea i conectarea sistemului romnesc de

contabilitate la nivelul sistemelor contabile
europene;
1888 nfiinarea Cercului Absolvenilor
coalelor Comerciale i Financiare;
1989 transformarea n Asociaia Absolvenilor coalelor Superioare de Comer; scopul: organizarea i
legiferarea unei asociaii de experi contabili.
1900 1950 interes sporit i implicare activ a
profesionistului contabil n viaa economic din
Romnia (1906, primul Congres al Asociaiei
Absolvenilor coalelor Superioare de Comer:
necesitatea legiferrii profesiei de contabil);
19211- reglementarea prin Lege a profesiei de
expert-contabil n Romnia.
1950 1990 instaurarea comunismului, cu efect dezastruos
asupra spiritului i profesiei contabile; s-au
risipit decenii de eforturi susinute n vederea
consolidrii sistemului contabil romnesc;
noul sistem contabil a fost un instrument utilizat
pentru realizarea economiei de tip centralizat;
n cadrul programelor universitare de pregtire
sunt incluse cursuri de limbaje de programare i
de programarea mainilor de facturatcontabilizat.
1990 2000 1990 adoptarea modelului contabil francez,

eforturi pentru convergena contabil la
Standardele Internaionale de Raportare
Financiar (IFRS);
1994 renfiinarea, prin autoritate
guvernamental, a corpului profesional de
experi contabili;
n programele universitare sunt incluse cursuri
de analiza sistemelor informaionale,
proiectarea sistemelor informaionale i sisteme
expert n contabilitate.
1
2
3
Aportul tehnologiilor informaionale

n profesia contabil
fr suportul tehnologiilor informaionale.
1946 primul calculator electronic digital operaional

(ENIAC), n SUA;
1950 calculatoare de mare vitez i capacitate de
stocare, aplicaii informatice elementare, dificil de
gestionat, create special pentru domenii strategice (militar,
cercetare, aeronautic etc.).
anii '60 limbaje de programare2 de nivel III, cristalizarea
primelor aplicaii economice3 (sisteme informaionale
tranzacionale: automatizarea gestiunii i controlul
stocurilor, calculul salariilor, contabilitate general);
anii '80-'90 calculatoare personale i reelele de
calculatoare;
nceputul anilor '80 platforme Manufacturing Resource
Planning (MRP II) pe plan global;
programele de calcul tabelar Lotus 123 i Excel sunt
utilizate pe scar larg de ctre contabili;
sfritul anilor 80, MRP II completate cu module noi
(printre care i cel de eviden contabil i gestiune financiar): platformele Enterprise Resource Planning (ERP);
n Romnia centrele de calcul erau furnizoare de programe
funcionale insulare.
1990 Internetul ia amploare i ptrunde nu doar n
instituii, ci i n casele oamenilor;
1990-1995 ofert consistent de programe de contabilitate, salarizare, mijloace fixe rescrise dup noua
legislaie;
1995 intrarea furnizorilor de platforme ERP pe piaa din
Romnia;
furnizorii ERP diversific suitele lor cu noi module i
funcionaliti (ERP extins);
1998 nfiinarea ANIS4 ce susine industria de software i
servicii din Romnia i genereaz extinderea i
dezvoltarea firmelor implicate n activiti de externalizare
i a celor care, prin crearea de produse inovatoare, sunt
generatoare de proprietate intelectual.
CECCAR, Istoricul CECCAR, disponibil la adresa web: http://ceccar.ro/ro/?page_id=1027

LP Limbaje de programare
Hurbean, L., Fotache, D., Pvloaia, V. D., Dospinescu, O., Platforme integrate pentru afaceri. ERP, Editura Economic, Bucureti,
2013
ANIS Asociaia Patronal a Industriei de Software i Servicii din Romnia
Nr. 10(130)/2015
51
Perioada
Caracteristici ale profesiei contabile
2000 2015 transformarea profesiei contabile, profesionistul

contabil adopt tot mai multe produse software
i se adapteaz legislaiei n continu
schimbare;
modificrile survenite n aceti ani au creat premisele reformrii activitii profesionistului
contabil;
rectigarea prestigiului statutului profesional
att al contabilitii, ct i al profesiei contabile
profesionistul contabil este consumator de
tehnologii informaionale avansate, rezolv
sarcinile de serviciu cu un produs generalizat de
contabilitate sau cu un sistem integrat de tip
ERP;
cursuri universitare din cadrul programelor de
licen i master pentru pregtirea profesionitilor contabili pe platforme integrate i acomodarea lor cu performanele de analiz a datelor
furnizate de platformele Business Intelligence.
Aportul tehnologiilor informaionale

n profesia contabil
majoritatea ntreprinderilor adopt suite ERP odat cu
trecerea n anul 2K;
combinarea tehnologic a platformelor integrate cu
aplicaii de tip middleware, deschiderea ctre afacerile
electronice i consacrarea acestor practici;
suitele ERP sunt reinventate continuu (completarea
nucleului de baz ERP cu Platforme Customer
Relationship Management, Business Intelligence,
e-procurement etc.);
2012 consacrarea ofertei Software as a Service ce
presupune acces la platforme pe baz de abonament,
rezultnd accesul IMM-urilor la platforme integrate;
maturizarea i dezvoltarea spectaculoas a pieii interne
de platforme integrate, consacrarea acestora la nivelul UE,
dar i pe plan global (exemplul SIVECO este cel mai
relevant n acest sens).
Sursa: adaptare dup Mircea, D., Profesia contabil n Romnia tendine i evoluie i CECCAR, Istoric CECCAR, disponibil la
adresa web http://ceccar.ro/ro/?page_id=1027
Preocuprile de la nivelul organizaiilor profesionale

contabile internaionale denot interesul specialitilor
pentru adaptarea constant tehnologic a profesiei
contabile. Menionm n acest sens studiul1 din 2014 al
Association of Chartered Certified Accountants (ACCA)
n colaborare cu Institute of Management Accountants
(IMA): Terracotta n Five minutes on Digital
Darwinism: Thriving In The Face Of Technology
Change. n acest studiu este cercetat atitudinea
profesionitilor din domeniul financiar n legtur cu
impactul pe care l vor avea progresele din domeniul
tehnologic asupra activitii contabililor i a funciei
financiare n urmtorii ani. Concluzia este aceea c
lumea la nivel planetar a ptruns n era darwinismului
digital, tehnologia evolueaz cu o rapiditate mai mare
dect capacitatea de adaptare la schimbri ale multor
angajai i ntreprinderi. Meniunea final potrivit creia
n economiile dezvoltate, profesionitii contabili dein
abiliti privind utilizarea instrumentelor analitice i de tip
BI destinate explorrii informaiilor cunoscute i parial
necunoscute. Ei trebuie s se pun la punct i cu
instrumentele de tip Big Data pentru a fi capabili s
exploreze informaiile complet necunoscute justific
cercetarea noastr din acest articol.
1
Raport ACCA, Darwinismul digital: evoluie n contextul modificrilor tehnologice, Revista Audit Financiar nr.2/2014,
p.16-19
52
2. Impactul ERP asupra profesiei

contabile
Literatura de specialitate2 menioneaz faptul c
implementarea unui sistem ERP ntr-o entitate
economic contribuie decisiv la despovrarea activitii
angajailor, n primul rnd a profesionitilor contabili,
care vor avea mai mult timp la dispoziie pe care-l pot
valorifica analiznd i interpretnd cu mai mult
acuratee informaiile financiar-contabile furnizate de
sistem3. n cadrul unei implementri ERP,
profesionistul contabil poate ndeplini una dintre
urmtoarele funcii: analist senior de bugete, analist
financiar senior, analist de producie senior, analist de
bugete i analist contabil. Pentru a evolua profesional
i pentru a fi mai bine pltit, din cercetarea noastr a
rezultat necesitatea pregtirii contabililor pentru poziii
din zona ERP: job-uri manageriale i de consultan
(n principal avem n vedere modulele financiare i de
Controlling), de analiz la nivelul contabilitii de
OMahony, A., Doran, J., The changing role of management
accountants; Evidence from the implementation of ERP
systems in large organizations, International Journal of
Business and Management, Vol.3, Nr.8, August 2008
3 Hurbean, L., Fotache, D., Pvloaia, V. D., Dospinescu, O.,
Platforme integrate pentru afaceri. ERP, Editura Economic,
Bucureti, 2013
2
gestiune, analiz i consultan financiar la nivel de

producie, analiz i consultan la nivelul lanului de
aprovizionare-desfacere.
n Tabelul 2 sintetizm cele mai bine pltite funcii din

zona ERP pe care ar putea fi angajai absolvenii CIG ai
Facultilor de Economie.
Salariul la nivel
internaional
Media este de 101.357 $,
mai mare n cazul
angajailor experimentai i
mai mic n cazul juniorilor.
Contabil n contabilitatea de gestiune
Experiena maxim 20 de
ani, absolveni de
Contabilitate, cu abiliti
organizaionale i
comunicaionale, vaste
cunotine de lucru n
programele de calcul
tabelar, certificri pe
platforme, foarte bine pltii
pe SAP.
Director de producie
Media este de 82.000 $:

- 55.000$ nceptori
- 143.000 $ seniori
51.878 $ pe an
(specialitii SAP MM sunt
mai bine pltii).
Managerul
lanului de
aproviziona
re
Consultant
ERP
Postul
Manager ERP
Tabel 2. Posturi ERP pentru absolvenii CIG
Vechime n cmpul muncii

de aproximativ 20 ani,
salariu mediu anual de
aproximativ 81.000 $.
Sarcini conform fiei postului

coordonarea membrilor echipei de la faza de decizie pn la implementarea ERP,
responsabiliti n rezolvarea problemelor de reproiectare a sistemului informaional;
coordoneaz proiectarea tehnic i logic a procesului de integrare;
conversia datelor i analiza fluxurilor informaionale: evaluarea direct a proceselor
de afaceri, analiza i proiectarea sistemelor, consultarea cu furnizorul de platform
n vederea asigurrii calitii livrabilelor i respectarea termenelor limit.
elaboreaz specificaiile de proiect i estimrile de program pe baza caietului de
sarcini, particip activ n procesul de luare a deciziilor n scopul optimizrii
sistemului informaional;
analizeaz oferta de pe pia i identific cele mai bune soluii n conformitate cu
cerinele din caietul de sarcini;
ofer asisten echipelor tehnice.
analiza eficienei costurilor n conformitate cu strategia urmrit;
revizuirea datelor din registrele lunare i trimestriale, coordonarea i nregistrarea
inventarul i costurile aferente, evidena practicilor i regulamentelor contabile
pentru asigurarea conformitii;
rezolvarea proceselor legate de practicarea contabilitii n condiiile aplicrii
legislaiei n vigoare;
nregistrarea, colectarea i raportarea costului de producie pentru produsele finite
i/sau servicii;
analiza activitilor lunare i semestriale din Cartea Mare;
pregtirea i planificarea activitilor de audit financiar, rapoarte pentru conducere
cu informaii despre consumurile nregistrate, rentabilitatea pe produs i ali
indicatori financiari;
fundamentarea costurilor standard;
determinarea costurilor efective de producie, urmrirea abaterilor dintre estimri i
consumurile efective.
analiza problemelor de planificare care ar putea genera ntrzieri de producie,
anticiparea unor eventuale ntrzieri;
colaborarea cu departamentul de achiziie pentru asigurarea disponibilitii
materiilor prime i a materialelor;
organizarea, planificarea termenelor de lucru pentru producie;
verificarea periodic ale inventarului;
certificarea standardelor de calitate a produselor fabricate, eliminarea rebuturilor;
evidena cererilor de la parteneri, estimarea nevoilor viitoare ale companiei i
asigurarea nivelului optim de producie;
asigurarea funcionrii zilnice, la parametri normali ai produciei, fr incidente;
managementul activitilor de regie (iluminat, temperatur, alte condiii) necesare
activitii de producie.
Prin fia postului, angajaii i duc la ndeplinire atribuiile apelnd la un set foarte
amplu de cunotine, preluate din domenii diverse: Managementul proiectelor,
Planificare strategic, Negociere i comunicare n afaceri, Distribuie-logistic etc.
Satisfaciile profesionale sunt mari, iar volumul de munc este apreciat ca fiind
favorabil de ctre majoritatea celor ce lucreaz pe acest post.
Sursa: adaptare dup PayScale (http://www.payscale.com) i proiecie proprie
Nr. 10(130)/2015
53
Programul de studii universitare de licen Contabilitate i

Informatic de gestiune din cadrul Facultilor de Economie urmrete adaptarea nvmntul superior economic
la cerinele impuse de actualul mediu concurenial i ofer
pieei specialiti care dispun de cunotine, competene i
abiliti att n domeniul contabilitii, ct i al informaticii
de gestiune. Pregtirea lor este completat de programe
de master care asigur consolidarea cunotinelor. n
subcapitolul urmtor vom corela cunotinele i competenele necesare posturilor din zona ERP cu oferta de
cursuri. Avem n vedere un studiu ntreprins pe baz de
chestionar aplicat la programul de licen Contabilitate i
Informatic de gestiune i programele de master (CEA
Contabilitate, Expertiz i Audit, CDE Contabilitate,
Diagnostic i Evaluare, ADL Achiziii, Distribuie i
Logistic, FRM Finance and Risk Management).
3. Studiu privind nivelul de

pregtire al absolvenilor CIG
pentru piaa locurilor de munc
din zona ERP
Metodologia de cercetare aplicat are n vedere metoda
experimental i gndirea probativ. Canoanele metodei
experimentale presupun aplicarea n analiza i
interpretarea rezultatelor cercetrii a urmtoarelor metode: metoda concordanei, diferenei, a concordanei i
diferenei, metoda reziduurilor i metoda variaiilor concomitente. n analiza pe baz de chestionar am avut n
vedere, de asemenea, metoda cantitativ cu orientare
pozitivist-explicativ. Ancheta desfurat cu ajutorul

chestionarului a avut n vedere trei ipoteze la nivelul cercetrii grupului absolvenilor specializrii CIG, FEAA Iai:
I. dein abiliti ERP ce au fost dobndite n timpul
facultii,
II. ocup posturi ERP, ndeplinesc sarcini specifice;
III. nu lucreaz, dar pot accede la locuri de munc din
sfera ERP pe baza abilitilor teoretice dobndite pe
durata studiilor de licen.
Chestionarul este accesibil la adresa http://goo.gl/forms/
y5vVt0cLNU i a fost distribuit la 256 deposibili respondeni (absolvenii specializrii CIG,masteranzi n anul 1
la programele de master FEAA menionate mai sus la
momentul demarrii studiului), criteriul de selecie fiind
specializarea CIG. Google Docs este platforma pe care
a fost configurat i distribuit chestionarul. Eantionul
realizat a fost format din 120 de studeni la master
FEAA. Rspunsurile obinute au fost analizate statistic
descriptiv cu ajutorul programului SPSS, folosind analiza
de frecvene, indicatori descriptivi ai tendinei centrale,
quartile i indicatori de dispersie.
Astfel, demersul logic ntreprins n sensul analizei
rezultatelor obinute are n vedere testarea ipotezelor
stabilite i anume:
I. Pornind de la ipoteza conform creia absolvenii de
profesie contabil ai CIG-FEAA dein abiliti teoretice
dobndite n timpul studiilor de licen, abiliti ce i
determin a fi compatibili pe piaa ERP a locurilor de
munc, n Tabelul 3 prezentm rezultatele obinute.
Tabel 3. Indicatori descriptivi ai notelor obinute la disciplinele de specialitate, licen CIG

Discipline studiate/Nota
Percentiles
Mode
Valid Missing
25
Enterprise Resource Planning
99
21
ntre 8-9 ntre 8-9
Contabilitate de gestiune/managerial
112
8
ntre 8-9 ntre 8-9
Bazele contabilitii
119
1
ntre 8-9
10
Contabilitate financiar
120
0
ntre 8-9 ntre 8-9
Comunicare i negociere n afaceri
27
93
ntre 8-9 ntre 8-9
Analiza i proiectarea sistemelor informaionale
86
34
ntre 8-9 ntre 8-9
Managementul proiectelor
88
32
ntre 8-9 ntre 8-9
Managementul produciei
14
106
ntre 8-9 ntre 8-9
Analiza financiar
113
7
ntre 8-9 ntre 8-9
Diagnostic financiar
92
28
ntre 8-9 ntre 8-9
Audit financiar
94
26
ntre 8-9 ntre 8-9
Distribuie, logistic, managementul transporturilor, SCM, CRM
18
102
ntre 8-9 ntre 8-9
Management strategic
13
107
ntre 8-9
10
Not: n chestionar, pentru operativitate, au fost folosite trei intervale de note: ntre 5-7, ntre 8-9 i 10.
Sursa: proiecie proprie
54
50
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
ntre 8-9
75
ntre 5-7
ntre 8-9
ntre 8-9
ntre 5-7
ntre 8-9
ntre 5-7
ntre 8-9
ntre 5-7
ntre 5-7
ntre 5-7
ntre 5-7
ntre 5-7
ntre 8-9
II. Cea de a doua ipotez: absolvenii de profesie

contabil care au studiat la FEAA specializarea CIG,
lucreaz n domeniul ERP. n Tabelele 4 i 5
prezentm rezultatele analizei statistice ntreprinse.
Potrivit metodei concordanelor i diferenelor,

rezultatele din Tabelul 3 demonstreaz c,
exceptnd disciplinele Comunicare i negociere
n afaceri, Managementul produciei,
Distribuie, logistic, managementul
transporturilor, SCM, CRM i Management
strategic (4 discipline din 13), absolvenii
specializrii CIG dein abilitile teoretice
necesare pentru a fi compatibili cu piaa ERP a
locurilor de munc. Afirmaia este validat i de
performanele studenilor (50% au cel puin nota
8 la toate disciplinele).
Pentru nceput, am fost interesai s cunoatem dac

respondenii sunt angajai (Tabelul 4) i, dac au
rspuns afirmativ, ci dintre acetia lucreaz pe domeniul
de specializare urmat n cadrul FEAA, respectiv CIG
(Tabelul 5). n acest sens, rezultatele ne indic faptul c
54,2% dintre cei 120 de respondeni sunt angajai, iar
dintre acetia, 66,2% lucreaz n domeniul de licen.
Metoda de cercetare aplicat este cea a diferenelor.
Tabel 4. Indicatorii respondenilor dup statusul de angajat

n prezent, suntei angajat?
Valid
Da
Nu
Total
Frequency
65
55
120
Percent
54,2
45,8
100,0
Valid Percent
54,2
45,8
100,0
Cumulative Percent
54,2
100,0
Tabel 5. Distribuia respondenilor angajai, dup domeniul n care lucreaz

Lucrai sau ai lucrat n domeniul de specializare
de la Licen (CIG)?
Valid
Da
Nu
Total
Frequency
43
22
65
Percent
Valid Percent
66,2
33,8
100,0
Cumulative Percent
66,2
33,8
100,0
66,2
100,0
Pasul urmtor al cercetrii noastre l-a constituit

ntrebarea cu privire la utilizarea unui instrument
informatic n realizarea sarcinilor zilnice la locul de
munc (Tabelul 6). Cei ce au rspuns afirmativ, au fost

rugai s precizeze categoria din care face parte
aplicaia utilizat (Tabelul 7).
Tabel 6. Distribuia absolvenilor ce utilizeaz un instrument informatic

La locul actual de munc folosii un instrument informatic
pentru realizarea sarcinilor zilnice?
Frequency
Valid
Da
Nu
Total
Percent
57
8
65
87,7
12,3
100,0
Valid Percent
Cumulative Percent
87,7
12,3
100,0
87,7
100,0
Nr. 10(130)/2015
55
Tabel 7. Distribuia absolvenilor angajai, n funcie de produsul informatic folosit la locul de munc
Dac la locul actual de munc folosii un instrument informatic pentru realizarea sarcinilor zilnice, precizai din ce
categorie face parte aplicaia informatic
Valid
ERP
SPSS
MS Excel
Platforma de tranzacionare
Produs generalizat de contabilitate
Total
Frequency
32
1
1
1
22
57
Percent
56,1
1,8
1,8
1,8
38,5
100,0
Valid Percent
56,1
1,8
1,8
1,8
38,5
100,0
Cumulative Percent
56,1
57,9
59,7
61,5
100
Rezultatele studiului (metoda concordanei)

demonstreaz c 57 de respondeni, respectiv 87,7%
dintre absolvenii care lucreaz n domeniul
Contabilitii, utilizeaz o aplicaie informatic. Mai mult,
32 dintre acetia (din 57), respectiv 56,1% au acces la
un instrument informatic din categoria produselor ERP.
Studiul determin i dac absolvenii CIG care lucreaz
n domeniul de specializare de la licen, ndeplinesc
sarcini specifice funciilor ERP (Tabelul 2). S-a solicitat

respondenilor s precizeze dac, printre atribuiile
actualului loc de munc, sunt incluse i cele specifice
posturilor din zona ERP. Tabelul 8 centralizeaz analiza
statistic a rspunsurilor primite pentru funcia de
consultant ERP. Din constrngeri legate de lipsa de
spaiu, vom meniona doar concluziile aferente celorlalte
posturi incluse n studiu.
Tabel 8. Absolvent CIG Consultant ERP

Deloc
F.puin
Puin
Mult
F. mult
Total
Count
Count
Count
Count
Count
Count
Sarcini realizate la locul de munc

Elaborez specificaiile de proiectare i estimrile de program
Particip n procesul de luare a deciziilor privind adopia sistemului
informatic
Dein cunotine avansate despre software-ul existent n domeniul
meu de activitate i identific soluiile cele mai bune de pe pia
42
38
13
15
4
6
4
3
2
3
65
65
14
14
18
15
65
Rezultatele obinute (metoda variaiilor

concomitente) confirm ipoteza stabilit iniial
conform creia, absolvenii CIG, masteranzi FEAA
i care lucreaz n domeniul Contabilitii,
realizeaz la locul de munc sarcini specifice unor
posturi din industria ERP. Respondenii au indicat
faptul c n proporii variabile, dar n toate cazurile
peste 50%, ar putea ocupa funcii din zona ERP.
Concret, aproximativ: 50% Manager ERP, 52%
Consultant ERP, 58% Contabil n contabilitatea
de gestiune, 51% Director de producie i 83%
Manager al lanului de aprovizionare.
56
III. Cel de al treilea palier abordat n cadrul cercetrii de

fa a avut n vedere testarea ipotezei conform
creia Absolvenii de profesie contabil ai FEAA
care nu lucreaz pot accede la locuri de munc din
sfera ERP pe baza abilitilor teoretice dobndite pe
durata studiilor de licen n cadrul specializrii CIG.
n acest sens au fost analizate disciplinele obligatorii i
opionale din planul de nvmnt i incluse n studiu
acele discipline care le transmit studenilor cunotinele
teoretice i aplicative ERP (Tabelul 2). Tabelul 9
conine analiza statistic a rspunsurilor primite de la
absolveni CIG (masteranzi anul I) care nu lucreaz i
notele obinute de acetia la disciplinele selectate.
Tabel 9. Indicatori descriptivi ai notelor obinute la disciplinele de specialitate de ctre absolvenii specializrii
CIG care nu lucreaz
Statistics
Discipline studiate n cadrul specializrii CIG care asigur cunotinele
teoretice i aplicative necesare unui angajat de pe piaa locurilor de munc
din zona ERP
Contabilitate de gestiune/managerial
Bazele contabilitii
Contabilitate financiar
Comunicare i negociere n afaceri
Managementul proiectelor
Managementul produciei
Analiza financiar
Diagnostic financiar
Audit financiar
Distribuie, logistic, managementul transporturilor, SCM, CRM
Management strategic
Valid
N
Missing
45
51
55
55
12
37
41
4
52
41
42
6
4
Mode
25
10
4
0
0
43
18
14
51
3
14
13
49
51
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
Percentiles
50
75
2,00
2,00
2,00
2,00
2,00
2,00
1,00
1,25
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
3,00
2,00
2,00
3,00
2,00
2,00
2,00
2,75
2,00
3,00
2,25
2,00
2,00
Not: Valorile sunt codificate astfel: 1- note ntre 5-7; 2 note ntre 8-9; 3 note ntre 9-10.
Studiul a analizat situaia rspunsurilor pe fiecare

post ERP, conform abilitilor teoretice i aplicative
transmise de fiecare disciplin inclus n studiul
nostru. Din lips de spaiu, prezentm n
Tabelul 10 doar rezultatele analizei calitative

(analiza notelor) pentru disciplinele care
fundamenteaz teoretic i aplicativ postul de
manager ERP.
Tabel 10. Distribuia absolvenilor care nu lucreaz, dup criteriul privind urmarea disciplinelor care asigur
competenele necesare pentru postul de Manager ERP
Da
Nu
Total
Count
Count
Count
Discipline
37
45
18
10
55
55
Rezultatele obinute (metoda concordanei) confirm

ipoteza stabilit iniial conform creia absolvenii CIG
dein, prin disciplinele parcurse pe durata studiilor i
notele obinute, abilitile teoretice i aplicative necesare
ocuprii posturilor ERP. Toate rezultatele sunt
aproximative, corelaia cunotinele absolvenilor
neangajai post ERP se prezint astfel: 75%
Manager ERP,75% Consultant ERP, 92% Contabil
n contabilitatea de gestiune, 62% Director de
produciei 51% Manager al lanului de aprovizionare.
Nr. 10(130)/2015
4. Concluzii finale
Ipoteza potrivit creia absolvenii CIG dein abiliti
ERP i acestea au fost dobndite n cadrul licenei a
fost validat. Completarea formrii lor profesionale
presupune urmarea de cursuri de internship la locul
de munc, n afara programelor de master.
Disciplinele care nu au fost studiate n cadrul
programului de licen CIG i nu sunt incluse nici n
57
programul de master pot fi urmate n regim de

certificat;
Ipoteza potrivit creia absolvenii CIG ocup posturi
ERP i ndeplinesc sarcini specifice a fost validat.
Programul de licen CIG are incluse cursuri n
curicula universitar care asigur cunotine solide
absolvenilor. Problema care nu a fost cercetat este
legat de numrul de ore pe disciplin. De exemplu,
cursul de ERP are alocat doar o or de laborator pe
sptmn. Diferite generaii de absolveni au
semnalat faptul c acest lucru nu este favorabil
pregtirii lor. De asemenea, nealegerea opionalului
de Baze de date n anul 2 de studiu trunchiaz
pregtirea lor pentru acest domeniu. Observaia
angajatorilor asupra acestui aspect ar trebui s dea
de gndit profesorilor tutori ai programului de licen
CIG. Aceste dou ultime aspecte ne propunem s le
tratm ntr-un alt articol i considerm c reprezint
limita studiului de fa;
A treia ipotez, care a avut n vedere relaia dintre
absolvenii neangajai, dar care sunt interesai de
domeniul ERP, a fost validat de asemenea.
Interesul este generat de faptul c platformele ERP
au devenit o prezen obinuit n sistemele
informaionale ale companiilor romneti. Astfel,
profesionitii contabili nu pot face abstracie de
importantele oportuniti profesionale i salariale ale
acestui domeniu, deci ipoteza Revoluiei platformelor
ERP pentru Schimbarea la fa a profesiei
contabile a fost validat de cercetarea ntreprins n

acest articol.
Rezultatele studiului, elaborat pe un eantion din zona
N-E a rii, pot fi reprezentative i pentru celelalte zone,
n special pentru absolvenii din centrele universitare de
prestigiu din Romnia datorit faptului c planurile de
nvmnt sunt armonizate. Cercetarea mai
semnaleaz faptul c acei absolveni ai specializrii CIG
dispui s se implice ntr-un proces de nvare
continu, sunt deja angajai pe posturi din sfera ERP, iar
profilul lor este urmtorul: au vrsta medie de 24 de ani,
50% dintre acetia au cel mult 6 luni de la ultima
angajare, cei mai muli nu au obinut promovri sau
creteri salariale, performanele academice sunt peste
media absolvenilor din eantion, iar pentru jumtate
dintre disciplinele studiate 75% dintre absolvenii ce
activeaz n sfera ERP au note de cel puin 8.
Conchidem sugernd c, prin absolvirea unor cursuri de
specializare, absolvenii specializrii CIG ar putea cu
uurin s abordeze i alte zone specifice ofertei
tehnologice actuale (tehnologii mobile, Business
Intelligence/Business Analytics, Big Data,
CloudComputing, reele sociale, Software as a Service)
completndu-i cunotinele necesare pentru a deveni
buni profesioniti contabili, compatibili cu cerinele
angajatorilor din acest deceniu. Ei ar demonstra astfel
c sunt capabili s se adapteze noilor solicitri de pe
piaa muncii i chiar s se reinventeze pentru a-i gsi
locul n contextul progreselor tehnologice de astzi.
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Editura Economic, Bucureti, 2013
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Mihai CARP
Scientific Editorial Board

Professor Dinu AIRINEI, Ph. D. "Al. I Cuza" University, Iai
Professor Veronel AVRAM, Ph. D. Craiova University
Professor Sorin BRICIU, Ph. D. "1 Decembrie 1918" University, Alba Iulia
Associate Prof. Ovidiu BUNGET, Ph. D. Universitatea de Vest din Timioara
Professor Alain BURLAUD, Ph. D. The National Conservatory of Arts and Crafts, Paris
Professor Tatiana DNESCU, Ph. D. "Petru Maior" University, Trgu Mure
Associate Prof. Lilia GRIGOROI, Ph. D. Academy of Economic Studies of Moldova, Chiinu
Professor David HILLIER, Ph. D. Leeds University Business School, United Kingdom
Professor Allan HODGSON, Ph. D. University of Queensland, Australia
Professor Emil HOROMNEA, Ph. D. "Alexandru Ioan Cuza" University, Iai
Professor Robin JARVIS, Ph. D. Brunel University, United Kingdom
Professor Maria MANOLESCU, Ph. D. Bucharest University of Economic Studies
Professor Dumitru MATI, Ph. D. "Babe-Bolyai" University, Cluj-Napoca
Professor Ion MIHILESCU, Ph. D. "Constantin Brncoveanu" University, Piteti
Professor Ana MORARIU, Ph. D. Bucharest University of Economic Studies
Lecturer Mirela PUNESCU, Ph. D. Bucharest University of Economic Studies
Associate Prof. Irimie Emil POPA, Ph. D. "Babe-Bolyai" University, Cluj-Napoca
Professor Vasile RILEANU, Ph. D. Bucharest University of Economic Studies
Univ. Prof. Ion STANCU, Ph. D. Bucharest University of Economic Studies
Professor Donna STREET, Ph. D. Dayton University, USA
Professor Ioan TALPO, Ph. D. West University, Timioara
Professor Eugeniu URLEA, Ph. D. Bucharest University of Economic Studies
Professor Iulian VCREL, Ph. D. Member of the Romanian Academy
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AISSN:
Study
on theISSN
Quality
of1844-8801
Independent Auditors Reports
1583-5812;
on-line:
The Quality of
Independent
Auditors
Reports Is it
Room for
Improvement?
Assistant Professor
Mirela PUNESCU, Ph. D.
Bucharest University of Economic Studies, Romania,
e-mail: mirela.paunescu@gmail.com
Nr. 10(130)/2015
Abstract
This study investigates if the quality of the auditors
report is lower (when it comes to the layout and content)
in case of auditors that are considered to be small and
medium sized practices. In order to prove that indeed
there is a link between the quality of the audit report and
the size of the auditor, the author selected the Romanian
BSE listed companies that are required to prepare
financial statements according to IFRS and analyzed the
auditors report in order to see if, at least with regard to
respecting the content imposed by International
Standards on Auditing, the auditor complies with the
obligations. The results show that in case of small
auditors, the quality of the auditors report suffers. As an
extension of its previous studies, the author tried then to
see which are the most common mistakes and if there
was any improvement over time of the quality. Also the
author was able to identify a widespread feature of the
auditors issuing not complying audit reports.
Keywords: audit report, audit quality, Romanian listed
companies, financial statement
JEL Classification: M42
61
Mirela PUNESCU
Introduction
Starting with the years 80 the literature on audit quality
began to develop. Even if there is still room for research
on this area, over the years numerous researchers tried
to identify the factors that lead to audit quality, the
drivers of the audit quality and covered other subjects
related to audit quality.
Moreover, IFAC (International Federation of
Accountants) launched a project dedicated to audit
quality. As such, in 2014 IFAC issued a paper called A
Framework of Audit Quality Key elements that create
an environment for Audit Quality. The project aims to
define and measure audit quality. The Framework
describes the input factors, process and output factors
that contribute to audit quality at the level of the
engagement, audit firm and national levels.
Furthermore, new International Standards on reporting,
not yet applicable, were issued by IFAC and the new
audit report is going to be more challenging to prepare
than the old one, as the volume of narrative information
is increasing.
However, even if the number of researchers on audit
quality is continuously growing we failed to identify any
literature about the quality of the audit report. The link
between the audit quality and the size of the audit
company was a frequent interest for researchers from
which we name DeAngelo (1981), defining the audit
quality and the determinants for it were discussed on
many journals by authors among which we mention
Francis (2004), Deis, and Giroux (1992) but, even if the
audit report was considered important, even if the
definition of audit quality included the audit report, we
were not able to identify a study on the quality of audit
reports with regards to their shape, this is why weve
started our research on this subject.
In Romania, the professional organization grouping
auditors is the Romanian Chamber of Financial Auditors
(CAFR). Among other responsibilities, CAFR adopted
International Standards on Auditing so Romanian
auditors are fully responsible to apply ISA in their
engagements. The audit report is, according to ISA 700710, supposed to respect a certain structure and
content. There is a high degree of professional judgment
when it comes to the type of opinion to be included in
the report, however, when it comes to the structure and
content of the report we consider that the freedom is
limited as ISA 700 imposes a certain order and content
of the paragraphs.
62
In the following article we tried to identify if the

Romanian auditors follow the rules stated by auditing
standards when it come to preparing their report.
Literature review
DeAngelo (1981) was among the first that defined audit
quality. Her definition considers the audit quality as the
market-assessed joint probability that a given auditor will
both detect material misstatements in the clients
financial statements and report the material
misstatements. Later, Palmrose (1988) defines audit
quality in terms of level of assurance given by the
auditor and his report. The author considers that if there
are litigations against auditors, audit quality supplied
was not appropriate. Nowadays, compliance with the
standard ISQC 1 is perceived as high audit quality.
However, given the importance of the issue, both IFAC
and PCAOB launch projects trying to identify the
determinants of audit quality and also indicators so it can
measure it.
DeAngelo (1981) was also one first researchers that
promoted the idea that audit quality is not independent
of the auditors size. According to her results, audit
quality is not independent of auditor firm size and, as
such, the larger the auditor and the smaller the client,
the less incentive the auditor has to behave
opportunistically and the higher the perceived quality of
the audit.
The link between the auditors independence and the
audit quality was one of the most frequent subjects
researched. Lin (2012) reviews in her paper literature
related to auditor independence and audit quality. She
structured the paper based on four main threats to
auditor independence, namely client importance, nonaudit services, auditor tenure, and clients affiliation with
CPA firms. She was able to found an impressive number
of more than 100 articles from 1981 to 2007.
Velte and Stiglbauer (2011) analyzed for Europe the
impact of the new proposed legislation on audit quality.
Among diverse factors they consider, they investigated
the link between the market concentration, price levels
and auditors independence and the audit quality. They
found no consensus among stakeholders s whether
audit concentration has an impact on audit quality, but
they were able to recognize perceived links between
audit fees and audit quality (namely if the audit fee
decreases there is a pressure to also decrease the audit
A Study on the Quality of Independent Auditors Reports
quality) and auditors independence and audit quality

(the independence should increase the quality).
There is certainly a link between the quality of financial
statements and the quality of audit. The quality of
financial statements was researched also in Romania on
many occasions - as examples: Pascan (2015), Nichita
and Gajevski (2014), Nichita (2014) and Mller
(2014). Pascan (2014) applied two regression models in
order to test the value relevance of book value of equity
and net income over the period 2010-2013 and her
results show that IFRS adoption in Romania increases
the quality of individual financial statements. Regarding
the increased quality of financial statements post-IFRS
adoption, Nichita and Gajevski (2015) found the same
results. Mller (2014) came to a similar conclusion by
analyzing the impact of IFRS adoption in consolidated
statements in 2005. Nichita (2014), on the other hand,
performed a linguistic analysis on financial statements
revealing a short history of Romanian financial
regulations regarding the financial reporting, and its
impact on the evolution of numbers of entities in
Romania.
Botez (2015) conducted a similar research to the
present one on the Romanian listed company,
highlighting a series of aspects showing that
professional requirements are not always observed and
that professional vocabulary is not rigorously used by
auditors preparing the report. However, his research had
a quantitative approach and did not show any common
features of the auditors failing to apply the requirements
of the ISA.
Research design
In Romania, listed companies are required (at least
the vast majority) to prepare financial statements
according to IFRS as adopted by the European
Union and to audit such financial statements. Both
the financial statements and audit report are made
public by being published on the companys website
and on the Stock Exchange website. The companies
for which we analyzed the audit reports during the
years 2011-2014 are all listed company on the
Romanian Bucharest Stock Exchange in the first
category (presently the categories changed). From
the population we removed the two companies which
were not Romanian companies. The number of
companies varies over time as some of them de-
Nr. 10(130)/2015
listed and others were bankrupt so also delisted as a

consequence. For the years 2013 and 2012 we were
able to identify audit reports for 82 companies, for
2011 we identified 79 audit reports and for 2014 we
analyzed only 77 reports.
For the purposes of our research, we have classified
auditors in 3 groups: Big 4 companies (including PWC,
Deloitte, EY and KPMG) and other large international
companies, local companies and sole traders. Other
large international companies group together all
subsidiaries of companies which are ranked in TOP 40
international networks, association and alliances by
Accountancy Age. Local companies this group stands
for other Romanian audit companies, affiliated or not to
an international network (but not one from the Top 40
list). The third class is made of auditors registered as
sole traders, as in Romania it was possible for auditors
registered as a sole trader to audit listed companies.
The shock was that a significant percent of listed
companies were audited by such auditors.
Berinde (2013) used also a three class system to
classify auditors however, he used a different approach.
He classified the as Big Four auditors, Non-Big Four
auditors and auditors acting as sole-traders. The
international literature generally groups auditors in two
classes which refer to Big Four and Non Big four audit
companies. We consider our classification more
adequate as, usually, when a company belongs to an
international network it imports the entire quality
assurance procedures among which the one referring to
the content and layout of the auditors report is to be
found.
By applying a qualitative method of research we
have examined all the published audit reports for
companies mentioned above during the years
2011-2014 and compared them with the
requirements of the ISAs in order to see if, at least
with regard to respecting the content imposed by
International Standards on Auditing, the auditor
complies with the requirements. The relevant
auditing standards are ISA 700 Forming an Opinion
and Reporting on Financial Statements; ISA 705
Modifications to the Opinion in the Independent
Auditors Report and ISA 706 Emphasis of Matter
Paragraphs and Other Matter Paragraphs in the
Independent Auditors Report.
We read carefully all the reports making sure that the
order of the paragraphs follow the requirement of ISA.
63
Mirela PUNESCU
We also check if the auditor correctly used the title and

identified the users of the report and the financial
statements audited.
Special attention was paid to the basis of opinion and
opinion paragraphs in order to see if they follow the
order specified by ISA and also if the wording is
appropriate.
According to the Romanian legislation (harmonized with
the European Directives) auditors are also required to
discuss in few words about the report prepared by the
persons responsible for corporate governance. We also
scrutinized these paragraphs to make sure that the
wording is appropriate.
Results
By analyzing the auditors reports we were able to
identify that the market share for Big 4 companies is
increasing over time. From around 39% in 2011 (based
on the audit reports we were able to identify) to 42.31 %
in 2014. Surprisingly, even if 2012 was the first year for

listed companies to apply IFRS (and the move towards
IFRS was made in a hurry) the market share belonging
to Big 4 companies only increased by 2.36% and by
almost 3% in the subsequent year. The market share for
other international companies, members in Top 40
remained mostly unchanged for the years 2012 2014
(around 15% of the market is audited by such
companies).
The market share (based on the number of audited
company) belonging to local companies listed on Top 40
international networks is not comparable to the one for
local companies. Considering that their number is
significantly lower than the one for local auditors; they do
represent a powerful group. In 2011 they have audited
around 9% from the listed company and this percent
increased in 2014 up to 15%.
Cumulated market share of Big 4 companies and
members in Top 40 is to be seen in Table 1.
Table 1. Percentage of types of auditors in the population
Category \ year
1. International Top 40 networks
2. Other companies
3. Private individuals
2011
48.05
42.86
9.09
100
2012
2013
56.09
35.37
8.54
100
57.31
32.93
9.76
100
2014
57.69
32.05
10.26
100
Source: Own projection
As a trend we saw that local companies audited in

2011, 42.3% of Romanian listed companies but their
market share decreased over time to a 32.05% in 2014.
Their clients were gained by Big 4 companies.
Meanwhile the number of Romanian auditors acting as
sole traders remained pretty unchanged during 20112013 (2011 9%; 2014 10%).
We can easily notice that private individuals have a
significant share of the market when it comes to audited
companies. This is surprising as usually sole traders do
not have the resources needed to audit a listed company
(expertise, resources, quality review system and so on).
Perhaps a cause for this anomaly is that the audit fee is
expected to be lower in case of audit companies or
individuals which are not considered in the first league.
Listed companies are most of the times very complex
and risky. The risks assumed by the auditor of a listed
64
company in case of a malpraxis lawsuit is higher and

usually the sole trader fully responsible with his personal
assets for any liability that might have arisen, for
example as a result of a lawsuit.
Moreover, even for a stakeholder is more risky if the
company they are interested in is audited by an
individual alone because in case of any damage they
suffer they may not be capable to recuperate the loss.
On top of this, part of the auditors value is the image
and credibility he brings to financial statements prepared
by management and usually a large multinational
company has a better credibility than an individual.
First we have identified the auditors of listed companies
and analyzed the wording and the layout in their reports.
As expected, the companies belonging to international
networks proved they have respected the layout, the
wording and the structure of the audit reports as

presented by ISAs (International Standards on Auditing).
On the other hand, even if most of the local audit
companies were compliant with the same requirements,
a significant part of the audit reports were misstated.
Such reports belong 100% to local audit companies and
private individuals. We did not analyze if the grounds for
changing the opinion or audit reports were adequate but
we analyzed if the paragraphs required by ISA are to be
found and if they are in the proper order, if there are only
allowed information included in the report, if the
paragraphs are labeled and follow the structure in ISA, if
they are signed and clearly written.
report was not signed by the partner engaged in the

mission or even not signed at all. We consider that the
Bucharest Stock Exchange should have the tools in
order to prevent entities to publish financial reports
(audit reports included here) which are not appropriately
signed. As a surprise, even if we expected the audit
report prepared by auditors belonging to international
networks to be standardized when it came to their form,
weve noticed that in some cases there were significant
differences. For example, the disclaimer of liability
paragraph was in some cases included in the audit
report and in other cases forgotten (depending on the
engagement partner, we imagine).
We expected that audit companies belonging to

international networks will more likely follow the rules
when it comes to reporting as we also considered them
as being more equipped to work as auditors on listed
companies due to some advantages that local company
do not have. First, they have the knowledge and
resources shared by their network, and, secondly, they
have a better quality control system (which is also
imposed by the network).
We underline again that our research does not show that

the auditor failed to conduct the engagement in a proper
manner; only the quality of the audit report was
investigated. Also, we did not research the adequacy of
the opinion (this is the subject of a following research).
During the research we were able to spot that the
auditors opinion was inadequate based on the number
of misstatements identified in the Basis of opinion
paragraph or when we have analyzed the quality of the
financial statements. We intend to cover this subject
separately.
Our results are evidence that, in a considerable number

of cases, local auditors, acting as private individuals or
companies, din not fully complied with the ISA when it
came to respecting the layout required or have included
in the report matters not specified (and not allowed) by
the standards. As predictable, as long as the auditor was
not changed by the company, the same mistakes are to
be found from one year to another, with only few
exceptions. If changes were reported, such changes
increased the quality of the report.
Also important, the Financial Supervisory Authority
(ASF) is the national authority competent to enforce the
European legislation on Romanian capital markets and
to monitor the adequate application of this legislation by
the market participants. As a result, ASF monitors also
the financial statements and the auditors reports in
order to see if they comply with the national legislation.
In numerous occasions ASF identified both financial
statements and audit reports which were not compliant
and, as a result, required the entities involved (reporting
auditors or auditors) to correct the misstatements
identified.
As a general comment (and as expected) we found the
audit reports prepared by Big Four companies and other
international companies as being compliant with the
requirement of ISA. Yet, in some occasions, the audit
Nr. 10(130)/2015
When it comes to the addressee of the audit report we

concluded that the reports analyzed follow the general
requirements of ISA 700. However, in some cases, we
found that the auditor, usually at the end of the report,
limits the persons which may use his opinion. We were
not able to decide if that paragraph was used instead of
a disclaimer of liability clause or what was its scope.
The main idea of the phrase was that only the legal
authorities and shareholders may use that report and
nobody else. In some occasions, the auditor even
mentioned that before someone to use the report, he
should be notified. Also common was for the auditors
(using such a disclaimer) to state that the only purpose
of his report was for the client to submit the financial
statements to the proper authorities.
As a general comment, in many occasions the auditors
failed to label the paragraphs or even to separate them
one from the other. Audit reports counting more than 4
pages were not that rare. Not respecting the order of the
paragraphs tends to be a common mistake, from what
we have noticed. Unfortunately, the quality of Romanian
language was poor and typing mistakes were pretty
common among some audit reports (which is hard to
understand considering that the audit report is the final
65
Mirela PUNESCU
outcome of a long, time consuming and difficult

process). When the report was translated in English, the
quality of the language was so poor that it was difficult to
recognize what was that report about. Our findings came
as a surprise especially considering that there are many
templates for the audit reports that may be used, both in
Romanian and English (even the standards include
some illustrations than can be used).
ISA 700 states that the introductory paragraph in the
auditors report shall name the entity whose financial
statements have been audited; shall state that the
financial statements have been audited; shall denote the
components of the financial statements and make a
reference to the summary of significant accounting
policies and other explanatory information and also shall
indicate the date or period covered by each financial
statement comprising the financial statements.
Common mistakes found for this paragraph refer to the
fact that incorrect identification of components was
made, the identification data for the client was too
complex and the reporting framework was
inappropriately named. In some occasions, the auditors
stated that they have audited the trial balance or even
the tax return of the company. Of course, only the
financial statements are subject to audit, both trial
balances and tax returns are only evidence for the
opinion. Some auditors felt the need to fully identify the
audited company (so they added all the information
about the full address of the company, tax identification
number, registration number in Trade Register and so
on) which made the report unnecessarily difficult to read.
As for the framework identified, even if IFRS as adopted
by European legislation is basically the framework, we
identified cases when other laws or unnecessarily
regulations were mentioned. Again, the report became
unnecessarily difficult to read.
It is not uncommon for Romanian auditors to identify
the financial statements by including the numbers for
2 or no more than 3 ratios (most frequently used are
turnover, assets, equity and/or profit). In some
reports we not only found more than 5 ratios (even
8!) but also on two or three columns comparatives
and even trends computed. One auditor even made
a reference to an appendix where he computed the
ratios and made an analysis of the entitys activity.
In some cases, even the number of the contract was
included in the introductory paragraph. Of course, such
66
information is totally useless and makes the audit report

more difficult to read.
As for the managements and auditors responsibility
we found also mistakes for these paragraphs. Among
the common ones: the auditors states that the
management is responsible for the tax returns prepared
by the entity, the auditor enumerates the members of the
corporate governance of the entity on the face of the
report or confusing the components of the financial
statements with the forms required by the Romanian
legislation to be filled and filed to authorities. Not
understanding the difference between requirements
applicable to entity and the auditor is another mistake
weve noticed. The auditors should apply ISA while the
entity uses IFRS when preparing financial statements.
The auditor is not required to apply IFRS, even if some
auditors consider so. Also, it is not appropriate to make
a reference in the Auditors responsibility paragraph to
other obligation he may have (according to BSE
legislation, for example).
As for the opinion, it is not uncommon not to have the
distinction between the Basis of opinion and opinion
paragraph. In some audit reports, the auditor presents
in only one paragraph both the basis of modifying the
opinion and the opinion. In other reports, the opinion is
written as such as is very difficult to understand if it is
modified or not. In such cases, usually ASF gets
involved and requires the auditor to change his report in
order to comply with the ISA.
Another mistake which merits to be mentioned is that
some auditors give too much information about their
findings. For example, an auditor issuing a modified
report gave details about the invoices which were at the
base of his changing of opinion (amounts, dates and
identification numbers were stated in the audit report).
Another auditor, when he justified the adverse opinion,
stated with a lot of details more than12 reasons and
disagreements with the management of the company.
The audit report had 7 pages.
A frequent mistake is that the order of the paragraphs is
not complied with. Other matters paragraph is to be
found before the opinion paragraph in more than few
reports. Also frequent error is to mention information not
required by the standard such as that the auditor took
part to the inventory count, a reference of the detailed
information about the companys systems or that the
financial statements were prepared based on restated
trial balance.
When it comes to the administrators report, things may

vary. We identified some reports where such paragraph
was missing, some when the auditor stated an opinion
(just like for the financial statements) and others where
the auditor fully analyzed with lots of details, the
management report, perhaps confusing the auditors
task with the controllers one Roman & all (2015).
A common feature of the auditors failing to comply with
the ISAs is that most of them were authorized in 2002.
Apparently, such auditors should have enough
experience not to make such mistakes. Yet, the
explanation may be different. Nowadays, in order for an
auditor to be register he must pass a complex set of
exams and prove three years practical experience but in
2002, at the beginning of professional organization, only
a formal exam should have been past.
A question does come: when someone sees that report,
should he conclude that the audit was not performed to
the required quality? In theory, such a report does not
prove that financial statements are misstated or that the
auditor didnt perform all the required audit procedures
to assure that financial statements are free from material
misstatements. However, we can conclude that the audit
quality was poor as long as the auditor, in order to
perform an audit of a desire quality should follow the
standards. By including un-necessarily information on
the face of the audit report, by not respecting the format
imposed the usefulness of the audit report is diminished.
We did not quantify the results of our study as it was
difficult to measure to what degree the audit report was
not compliant to the standards. As such, we only
analyzed and classified the most common mistakes in
order to draw attention to the errors and the right way to
prepare an audit report.
Another question may rise: if during three years
(sometimes) the auditor consistently disobeyed the ISA
requirements making public the audit report clearly noncompliant, what does that say about other parties
involved (or which should be involved) which did not
recognize the problem ? Starting with the reporting

entities (which in theory should have an audit committee,
which also in theory should have the knowledge to
recognize an improper audit report), moving to the
regulators (for example, Bucharest Stock Exchange or
ASF) and ending with other parties interested, it seems
that no one paid no attention to the audit report.
Conclusions
Our study shows that are more likely for a small local
audit company or individual not to issue an audit report
respecting the requirement of ISAs. It does not mean the
financial statements of the client are materially
misstated, it only means that the auditor, even when it
was about such a non-costly requirement as the one
regarding the structure of the audit report, was not able
to follow the ISAs. Can we say the quality of such
missions was not as expected? We can, as the first step
to assure quality should be to apply the requirements.
Another important question that rose, which is not
investigated in our research, is why the audit committee
was not able to identify the poor quality of the audit
reports analyzed above?
Considering the future changes in auditors report and
not only the increased responsibility of the auditor but
also the increased volume of information to be included
in the report, we wonder what will happen to the quality
of report in the future. We consider that there is still need
for training for auditors when it comes to preparing the
report, especially in the light of incoming changes.
Acknowledgement
This work was cofinanced from the European Social
Fund through Sectoral Operational Programme Human
Resources Development 2007-2013, project number
POSDRU/159/1.5/S/142115 Performance and
excellence in doctoral and postdoctoral research in
Romanian economics science domain.
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Berinde, S. R., (2013), Forecasting the structure of

the Romanian audit market, Studia Universitatis
Babes Bolyai-Negotia, no. 3, 95-108
2.
Botez, D. (2015), Aspects Regarding the Quality of

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The
ofISSN
Public
Finance
and the Risk Level in the Public Internal Audit
ISSN:Ministry
1583-5812;
on-line:
1844-8801
The Analysis
of the
Relationship
between the
Public Domain
of the Ministry
of Public
Finance and
the Risk Level
in the Public
Internal Audit
Abstract
The objective of the present research paper is to define
the relationship between the public relations
departments of the Ministry of Public Finance and the
risk level of the public internal audit. The statistical
analysis method based on the identification procedure of
the existence of a relationship between the variables, by
means of the function noted 2, as well as of the
intensity of this relationship, by means of the Pearson
coefficient as an association coefficient noted C, is
used by the audit teams in order to identify the existence
of a relationship between the audited working areas
(X variable) and the level of the encountered risks
(Y variable). Based on the intensity of the existent
relationship, auditors either feel certain that all the audit
methods have been used and all the phases have been
followed, so that the audit engagement has been well
performed, or they carry out a more thorough analysis of
the primary documents, meant to identify the risk
generating causes, the circumstances of their generation
and the auditors recommendations, in order to provide
the management with a reasonable assurance on the
resource administration and fraud detection.
Keywords: risk level, public internal audit, control in the
Ministry of Public Finance.
JEL Classification: H39
Gabriela UUEANU, Ph. D.student,

e-mail: gabitutueanu@yahoo.com
Nr. 10(130)/2015
69
Gabriela UUEANU
Introduction
The economic context regulated by the legislation in
force, in which uncertainty and instability are risks that
tend to become general, makes public entities adapt
themselves to these conditions, by continuously
improving the resource administration and fraud
detection system, by adopting more and more efficient
and effective methods and techniques, which
approachrisks with a steadily increased proficiency and
accuracy.
The performance of the public internal audit is assured
by means of efficiency, effectiveness, economic
feasibility and quality and aims atmanaging risk,
permanently assessing the public entitys control system
and assuring a high level management. The
implementation of an optimal risk management system
by the internal audit team is performed by means of
more and more complex risk analysis methods and
techniques, the analysis of specific performance
assessment indicators within the analyzed public entity
and the audit department of the public entity, but also by
assuring the audit quality through the observance of the
independence, the objectivity and the competence of the
auditors, the compliance with the Code of Ethics and the
regulation and normalization framework.
The social-economic and technical development
determined theoreticians to enunciate the phrase
information society to knowledge society. Under these
circumstances, the public entity is bound to design a risk
administration system in accordance with the legislation
in force. The use of the information on risk prevention,
as provided by the specific literature, hasnt been able
so far to assure the achievement of the entitys goals, as
their diversity and complexity is steadily increasing. This
state of the art requires the development of a risk
management system which is able to prevent these
dysfunctions by means of a new approach, oriented on
statistical methods of descriptive treatment, so that a
high level of accuracy and reliability is assured.
1. Opinions and reviews in the

specific literature
The risk level in the public internal audit has more and
more become part of the strategic and operational
planning of the Ministry of Public Finance, turning to an
essential component of the complex systems and
70
practices that assure the organizational coordination and

development (Carson et al, 1998). These represent the
quantitative and value expression of the organizational
objectives (Hart, D., Atkins, R. and Youniss, J. 2005)
and are aimed at framing the future course of the public
institution between certain borders.
The main goals of the determining factors of governance
systems in public institutions (Hirschman, A.O. 1970):
they constrain the management to plan new
strategies for the improvement and operation of the
internal audit division within the Ministry of Public
Finance;
they provide information that supports and improves
the decision-making;
they contribute to the management of resources and
employees, by providing a standard to be used in the
performance assessment;
they improve the communication and the
coordination of the own activities.
However, the above mentioned advantages can be
beneficial to public institutions only to the extent to which
their management succeeds in efficiently using those
practices that empower and orient the behaviour of the
employees towards common objectives (Underwood,
B.J. 1957). The target of the internal public audit activity
must be the optimisation of the public domain. Defining a
relationship between the latter and the public internal
audit confirms the propercollaboration of all departments
within a public institution (Perry, J.L. 1996). As
mentioned in a study drafted in 2012 (uueanu, G.,
2012), the ensemble of departments within a public
institution is similar to a chain, whose links must be very
well bound. The instability of one link is reflected in the
analysis of the risks ascertained in the public internal
audit. As noticed, an essential contribution of the
budgetary process to the organizational performance is
represented by the improvement of the decision-making
processes. In this meaning, the organizational efficiency
is increased by the creation of a common language
between managers on different hierarchy levels or from
different departments (Adcock, R. and Collier, D. 2001).
The decision-making process is thus enabled, by the
increased coordination between the departments, as the
activity of one department influences the plans of the
other ones (Kaufmann, D. and Kraay, A. 2002). More,
the audit risk analysis enables debates on the
fluctuations of the deviation between planned and
achieved objectives. Thus, the decision makers can
The Ministry of Public Finance and the Risk Level in the Public Internal Audit
take, in a justified manner, those measures to correct

deviations that will lead to the achievement of the
established goals (Ciobanu, A., 2014).
Nevertheless, audit risk analysts highlight the fact that, in
this perspective, the relationship between the public
domain and the internal audit risks is used to provide the
management with a reasonable assurance on the
resource administration and fraud detection (Seligson,
M.A. 2006). The public internal audit risks have been long
debated, however a possible relationship between these
and the public domain hasnt so far been considered. As
public domains can be manipulated, the result could be a
dysfunctional behaviour, based on the safeguard of the
own interests, orienting the debate towards the
motivational and behavioural aspects in the functioning of
the internal audit systems (Kurtz, M. and Schrank, A.
2006). These considerations become even more
important in Romania and other former communist
countries, where peoples attitude towards authority and
power verges on cynicism and lack of confidence and
where the level of trust in inter-personal and interinstitutional relationships is low (Seligson, M.A. 2006).
The present study aims at identifying solutions to lower
the risk level in the public internal audit, by distributing risk
on audit areas, whereas the solving of these problems is
measured by calculating the absolute frequency and the
frequency of the probability variable. As a conclusion, the
use of the Pearson coefficient in determining the intensity
level of the relationships between the level of the internal
audit risks and the audited areas proved to be a highly
adequate method. The results achieved by its calculation
contribute to the efficient use of the public resources and
also to the elimination or decrease of the audit risks in the
public institution.
2. Statistical treatment methods of

the analyzed data
The use of the statistical treatment of information in the
public internal audit requires the development of skills,
through a multidisciplinary training of the auditors, in order
to assure the audit performance and the achievement of
the audit objectives. The preparation of strategies, plans
and decisions in the public internal audit must rely on a
proper treatment of the risks, based on the analysis of the
existence and intensity of the relationship between the
audited areas and the level of the risks; the associated
methods will be described below.
Using the statistical method in the audit activity shows
following advantages:
Nr. 10(130)/2015
the optimization of the planning in the public internal

audit, by the scientific analysis of the risks and the
selection of the areas to be audited, i.e. the areas
with a high vulnerability to risks;
it is an easily applicable method (it can be applied
within the risk analysis procedure from the Motivation
report, which supports the drafting of the strategic
plan or the annual plan, or during the audit
engagement, within the risk analysis procedure);
it assures a highly accurate treatment of the risks
and can support the performance of the entity by
providing the management with a better assurance
on the efficient, effective and un-wasteful use of the
resources;
auditors need to have only minimum knowledge of
mathematics and statistics, although knowledge of
mathematics and statistics is a mandatory
requirement for the certification as an auditor;
the development of the auditors skills in the use of
these methods, through the professional training
plan, as a legal obligation of professional training
(within entities with auditors who are not
economists).
The usefulness of applying the research

techniques
The goal of the present scientific undertaking is to prove
the usefulness of applying statistical research methods
and techniques in the practice of public internal audit, by
analyzing the existence of the relationship between the
audited areas and the risk level, the intensity of the
established relationship and the contribution of this
method to the assurance of the audit performance.
The research method used was based on following
stages:
the setting of goals and hypotheses;
the empirical quantitative research, based on the
issued hypotheses;
the analysis of the results, based on statistical
analysis methods and techniques;
the drawing and the communication/dissemination of
the conclusions, with regard to the validation or the
invalidation of the hypotheses.
The present scientific undertaking is motivated by the new
approach of the risk valuation, based on the analysis of
the relationship between the audited areas and the risk
level, as well as of the intensity of the established
relationship, by applying the 2 function and Pearsons C
71
Gabriela UUEANU
association coefficient. More, this approach shows a new

perspective in the assessment of the objectives, during
the planning stage of the public internal audit, or in the
testing of the audit objectives while performing the audit
engagement, so that the audit performance is assured
and value is added to the public entity.
3. The quantitative analysis for the

disclosure of the relationship
between the variables
Issued hypothesis: The existence of a relationship
between the risk level and the audited areas.
The method to determine the existence of the
relationship between the variables, respectively the
relationship between the risk level and the auditable
areas, can be used by public internal auditors for the risk
analysis, within the annual audit planning and within the
audit engagement programme.
The research presented in the paper is based on the
audit planning at the level of the public entity, as well as
on the annual reports of the audit activity within the
public entity, for the reference period 2008-2014, on
audit types performed (planned audit engagements,
ad-hoc audit engagement and thematic controls), the
field of the audited activity and the encountered risk level
(low risks, medium risks and high risks). In order to
determine the existence of a relationship between the
risk level and the audited areas we designed the
sample, consisting in all audit engagements performed
by the audit division within the headquarters of the
Ministry of Public Finance, between 2008 and 2014, as
shown in Table 1.
Assuring the performance of the control in

the Ministry of Public Finance
The requirement to assure the performance of the public
internal audit and to add value to the public entity, based
on the improvement of the audit techniques and
instruments, defines the place and the role of the public
internal audit within the control system of the public
entityand the risk management system, as an
independent structure within the entity, leading to the
improvement of the relationship between the internal
audit and the financial audit of the Court of Accounts,
respectively the governance.
The statistical method is a type of research based on the
quantitative analysis of information, by means of a series
of techniques, used for achieving a result. The technique
consists in a series of procedures, applied in order to
determine the relationship between the auditable areas
and the risk level, indicating if the application of this
technique does contribute to achieving the performance
of the internal audit or not.
Table 1. Number of audit engagements and risk level in the Ministry of Public Finance
Period
Engagement type
Planned audit
Ad-hoc audit
Thematic control
Total
2008
2009
2010
6
3
3
12
2
1
3
2011
7
3
2012
4
5
2
11
10
2013
4
2
2
8
2014
4
3
2
9
Total
4
3
2
9
29
21
12
62
Source: Authors projection
Table 2. Number and level of the encountered risk factors

Period
Engagement type
Planned audit
Ad-hoc audit
Thematic control
Total
2008
20
94
3
117
2009
16
110
15
141
2010
20
102
16
138
2011
13
112
21
146
2012
9
106
29
144
2013
17
97
31
145
2014
22
93
28
143
Total
117
714
143
974
72
Table 1 shows that the total number of audit activities

performed was of 62, out of which 29 planned
engagements, 21 ad-hoc audit engagements and 12
thematic controls. In order to determine the level of the
risks and the audited areas, we quantified the number
of detected risks/activity, depending on their level,
within the public entity, in the period under analysis,

according to Table 2.
The level of the risks was set according to Table 3.
Low risks<1.5;
Medium risks> 1,5, <2.0;
High risks 2,0; 3.
Table 3. Risk assessment based on risk factors

Assessment
level (Ni)
Risk factor
(Fi)
F1. Internal
control
assessment
F2. Quantitative
assessment
F3.
Qualitative
assessment
F4. Fraud
probability
F5.Recent
changes of
the activity
N5
N4
N3
N2
N1
No procedures
exist
Procedures exist, but

no competences and
responsibilities are set
Very high financial
impact >3%
Procedures exist,
but the tasks are
not segregated
Medium financial
impact< 2%
Procedures exist,
they are known,
but not applied
Low financial
impact = 1.5%
Procedures
exist and are
applied
Small financial
impact <1.5%
Medium
vulnerability
Low vulnerability
Small
vulnerability
Very high
financial impact
>3%
Very high
High vulnerability
vulnerability >3%
>3;
. 2 3;
1.5-2
.=1.5
<1.5
<1 year;
< 3 years
<5 years
< 6 years
> 6 years
Within the 62 public internal audit activities we identified

a total number of 974 risks, building the sample on
which the statistical analysis was performed (Table 2),
whereas the audited areas established for the analysis
are the following:
Human resources;
Procurement and programmes with external funding;
Accounting and internal control.

For determining the relationship between the two
variables at the public entity (the risk level and the
audited areas), we shall model the sample so as to
establish the level of the risks associated to the audited
areas, by centralizing the risks detected during the audit
engagements performed by the audit division of the
public entity, on risk levels, as disclosed in Table 4.
Table 4. Risk distribution on audited areas (bi-dimensional variable)

Audited area (X)
Human resources Procurement and programmes Accounting and internal control
Risk level (Y)
Low risks
38
53
26
Medium risks
279
326
109
High risks
51
69
23
Total
368
448
158
Total
117
714
143
974
Nr. 10(130)/2015
73
Gabriela UUEANU
The analysis of Table 4, drafted based on the audit

findings at the headquarters of the Ministry of Public
Finance, shows that a total number of 117 low risks, 714
medium risks and 143 high risks were noted within the
62 activities. The HR area disclosed 51 high risks and
the public supply 69 high risks, whereas the high level
assessed in the period under analysis represents:
the action of the legislation framework, as a consequence of the incorrect application of the regulation
and normalization framework regarding the remuneration of human resources and the payment of undue
salary increases (279 medium risks and 51 high risks);
the action of the legislation framework, as a
consequence of the incorrect application of the
regulation framework in the field of public supply, by
not observing the principle of the equal treatment of all
bidders, as well as not observing the principle of the
efficiency and effectiveness of the budgetary funds
(326 medium risks and 69 high risks);
the non-observance of the regulation and normalization
framework in the field of accounting and internal
control, by not complying with the principle of the
chronological booking of the accounting operations,
sporadic activities of the implementation board of the
managerial control system and the partial coverage of
procedure activities with operational activities (109
medium risks and 23 high risks).
For ascertaining the existence of the relationship between
the level of the risks (I, I = 3) and the auditable areas
(I, J = 3), the absolute frequency is determined based on
the formula:
Nij* = Pij* x N =
N*i x N*j
N
from Tables 5 and 4. The risk distribution on auditable

areas, the indicator of the frequency series will be:
N11 = 38 ; N12 = 53; N13 = 26;
The analysis of the information provided there is no

relationship between the variables:
N*i x N*j
N*ij =
N
we have:
117x 368
N*11 =
=44.20
974
117x 448
N*12 =
=53.81
974
117x 158
N*13 =
=18.98
974
714 x 368
N*21 =
=269.76
974
714 x 448
N*22 =
=328.41
974
714 x 158
N*23 =
=115.82
974
143x 368
N*31 =
=54.02
974
143x 448
N*32 =
=65.77
974
143x 158
N*33 =
=23.19
974
Based on the results achieved from the analysis we
drafted Table 5.
Determining the relationships

The existence of the relationship between the audited
areas and the level of the risks was ascertained by
calculating the distance between the risk distribution on
audited areas and the absolute frequency (Table 4 and
Table 5) and based on the probability variable:
N21 = 279; N22 = 326; N23 = 109;
N31 = 61; N32 = 69; N33 = 23:
2
Nij x N*ij
J I
= i=1 j=1 =
N*ij
Table 5.Theoretical distribution

Audited area (X)
Human resources
Risk level (Y)
Low risks
44.22
Medium risks
269.76
High risks
54.02
Total
368
74
Procurement and programs
Accounting and internal control
53.81
328.41
65.77
447.99
18.98
115.82
23.19
157.99
Total
117.01
713.99
142.98
973.98
- if 2>> 0, then there is a relationship.
conditions of the relationships existence, 2 = 0 there is

no relationship and 2 > 0confirms the existence of the
relationship, we also infer the association coefficient C,
which will be subject of the following conditions:
The application of the probability law 2 leads us to:
if 2 = 0, then C = 0;
Out of which its conditions arise:

- if 2 = 0, then there is no relationship
(38-44.22) 2 (53-53.81) 2 (26-18.98) 2

+
+
+
44.22
53.81
18.98
(279-269.76) 2 (326-328.41) 2
+
+
269.76
328.41
(109-115.82) 2 (51-54.02) 2
+
+
115.82
54.02
(69-65.77) 2 (23-23.19) 2
+
=4.53
65.77
23.19
Out of the condition 2 >> 0, it arises that, as the
calculated value of 2 = 4.53 exceeds 0, there is a
relationship between the audited areas and the risk level.
We continue testing the existence of the relationship
between the risk level and the audited areas, by
comparing 2 to the table values 2, 2tab.
If 2 > 2tab for an error risk, then the existence of a
relationship between the variables X and Y is validated.
At the level of the presented sample, I = 3 and J = 3,
where p = (3 1) (3 1) = 4 for an error risk re= 5%
2tab = 9,49, it arises that 2 =4.53, 2 < 2tab , there is
no relationship between the risk level and the audited
areas at this error level of the risk, of 5 %. For an error
risk re = 1 %, 2tab = 13,28, it arises that 2 < 2tabthere is
no relationship between these variables, at this error
level of the risk, of 1%.
4. The intensity of the existent

relationship between the
analyzed variables
Out of our analysis, it arose that the calculated value of
2 = 4.53, and based on the condition 2 > 0, we proved
the existence of a relationship between the audited
areas and the risk level; yet, for the auditors judgment,
this relationship is not sufficient to decide whether the
tests should be extended. An objective decision requires
the determination of the existent relationships intensity,
starting with 2 = 4.53, 2> 0, based on which the
association coefficient will be calculated. From the
Nr. 10(130)/2015
if 2 >0, then C = 1.
Out of which it arises that 2 (0,1)
The intensity conditions of the relationship between the
audited areas and the risk level are the following:
C = 0, there is no relationship;
C (0; 0,3), the intensity of the relationship is weak;
C [0,3; 0,7), the intensity of the relationship is
medium;
C [0,7; 1), the intensity of the relationship is strong.
The calculation of the association coefficient will be:
C=
X2
N+X2
As the association coefficient C = 0.06, this value

belongs to the condition C (0; 0.3), arising that the
intensity of the relationship is weak.
The analysis we performed showed there is a
relationship between the risk level and the auditable
areas, given by the probability law 2, for 2 = 4.53,
2 > 0, whereas the intensity of the existent
relationship is weak, as C = 0,06 belongs to the
interval C (0; 0,3). Based on our outcomes (2 =
4.53, C = 0,06, values which are very close to 0), it can
be considered that there is no relationship between the
risk level and the audited areas. According to the
results of our undertaking, 2 = 4.53, 2> 0, C = 0,06;
C (0; 0.3), the issued hypothesis is statistically not
validated. This statement is supportedby the outcome
of the sample analysis, 2<2tab, 2 = 4.53, 2tab = 9,49
for an error of 5% and 2tab = 13,28 for an error of 1%.
In the audit activity, the weak intensity of the existent
relationship between the risk level and the audited
areas does not influence these indicators. The method
of the existence and relationship intensity between the
risk level and the auditable areas, based on the
probability law 2,allow the auditor to know the
existence of the relationship between these indicators
and the intensity of the existent relationship, based on
which following items will be tested:
75
Gabriela UUEANU
the functionality of the internal control;

the impact of the public entitys funding level;
the observance of the regulation and normalization
framework and of the professional Code of Ethics by
the involved personnel;
the professional competence of the involved
personnel.
Based on the existence of a weak intensity relationship
between the analyzed indicators, the auditor will
additionally test every single objective of the annual
audit plan or the programme of the audit engagement, in
order to ascertain the causes that contributed to the
generation of the risks and to issue the respective
recommendations.
Conclusions to the performed

research
By using analysis procedures with regard to the
existence of a strong relationship between the risk level
and the auditable areas, by means of Pearsons
probability formula, noted 2, the public internal audit
contributes to the detection of the risk generating
causes, as well as to their elimination through the
auditors recommendations and leads directly to an
increased assurance of the management, the
improvement of the risk management and the
achievement of the public entitys objectives, by an
efficient, effective and un-wasteful use of the resources.
As such, the use of the statistical analysis procedure

contributes to the development of the public internal
audit performance.
If the presented research shows there is no
relationship between the risk level and the audited
areas, then the auditors judgment will be oriented
towards the detailed testing of the auditable objectives,
in order to detect errors and generating causes, draw
conclusions and issue recommendations on a scientific
base. The use of this method requires a sound
education of the auditors in the field of mathematics or
statistics, which can be improved through professional
training; it also requires a longer period of time to
perform the analysis, compared to the standard
procedures performed during the audit engagement,
as the level of the risk needs to be analyzed (strengths
and weaknesses, auditors trust level). Yet, the
advantages of applying this method are much more
important than these obstacles.
Acknowledgement
This paper was co-funded by the European Social
Fund, through the Sectoral Operational Programme
Human Resources Development 2007-2013, project
number POSDRU/159/1.5/S/138907 Excelen n
Cercetarea tiinific, Interdisciplinar, Doctoral i
Postdoctoral, n Domeniile Economic, Social i
Medical EXCELIS, coordinated by the Bucharest
University of Economic Studies.
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77

ISSN: 1583-5812; ISSN on-line: 1844-8801
Non-Financial
Reports
Image Vectors
for Companies
Professor Bogdan tefan IONESCU, Ph.D.
e-mail: ionescub@gmail.com
Cecilia DAMOC, Ph. D. Student

e-mail: cecilia_nica1@yahoo.com
Abstract
The main purpose of this article is to identify the
perception of economists and accounting professionals,
who are hired in various companies or have their own
business, about the importance of presenting and
publishing non-financial information as part of the annual
financial reports which are drawn up by companies from
Romania, emphasizing the benefits brought by the
presentation of descriptive information which complete
and explain the financial reports, contributing to the
increase of their credibility intelligibility, but also bringing
added value to the decisional process of potential
investors.
The quantitative analysis was made on a sample of
companies from Romania, from various activity fields,
trying to see the extent to which non-financial reporting
represent image vectors for companies and to which
extent investors and other interested parties benefit from
the quality of an effective management, by presenting
and describing the results obtained, the company
business environment, risk management, presenting the
entitys non-financial results, comparing companies on
size categories and activity performed both in our
country and in the European Union.
Keywords: non-financial reports, accounting
regulations, IFRS, Romania, financial reporting
JEL Classification: G30, F30, M41
78
Non-Financial Reports Image Vectors for Companies
Introduction
In time the companies financial reporting has known a
series of modifications concerning the presentation of
the information which is necessary to the users,
modifications made by the national or international
legislation with the purpose of improving the quality of
the information presented by companies, but also of
creating a unitary reporting model for all categories of
companies, no matter their size.
The study is a theoretical one, doubled by an empirical
one, in which we looked into the added value that the
presentation of non-financial information brings, as
major part of the annual financial reports drawn up by
companies, from the point of view of the economists and
accounting professionals from Romania. In the first part
we presented a short analysis of specialized literature,
regarding the current stage of knowledge about the
financial reporting norms and practices of the companies
from Romania both from the point of view of national
regulations in accordance with European ones, and from
the point of view of international norms in accordance
with IFRS, a study which was made on a sample of
companies from Romania.
The second part describes the research methodology as
well as the interpretation of the results obtained from the
empirical research made among economists and
accounting professionals concerning the components of
annual reports, the accounting regulations which are at
the basis of drawing up reports, as well as the
importance of presenting and publishing in detail of the
non-financial information, as major part of the annual
reports made by companies.
In the third part we exposed the conclusions based on
the results obtained, indicating a view over the
respondents perception about the benefits brought by
presenting and publishing non-financial information by
companies, but also their image among interested users.
1. Annual financial and

non-financial reporting in
specialized literature
characteristics of accounting information are:

intelligibility, relevance, reliability andcomparability2, and
these are not useful anymore if the information is
irrelevant or is not presented accurately.
The main objective of annual financial statements is
providing the information which is necessary to external
users, but also to the decision-making process; thus it
can be realized in the conditions of ensuring the balance
between their qualitative characteristics.3
According to a study made by the Global Reporting
Initiative, the number of non-financial reports at global
level has increased every year, from almost zero in 1992
to approximately 4,000 in 2010, and if 80% of the first
250 top companies in the world present reports about
sustainability, the number of companies from the
European Union which publish reports with non-financial
information using the directives from The Global
Reporting Initiative (GRI) increased from 270 in 2006 to
over 850 in 2011.4
Analysing the evolution of the Romanian accounting
system reform after 2000, Professor A.D. Roberts shows
that the European and international dimension is
essential, but through the new accounting regulations it
is also aimed at developing the capital markets and the
privatisation system.5 Moreover, in the same study, they
anticipated future difficulties of the accounting system
reform in our country coming from the incompatibility of
the approach typical to the Anglo-Saxon accounting
culture with the French accounting culture which served
as model at the beginning of the 90s: the reconciliation
problems between the legal form and the economic
reality, the capital markets and the banking orientation
concerning enterprise financing, the fiscal necessities
2
IASB1
According to
framework for drawing up and
presenting financial statements the qualitative
5
1
IASB, Framework for the Preparation and Presentation of

Financial Statements, par. 24-46, available on http://eifrs.
iasb.org/eifrs/bnstandards/en/framework.pdf
Nr. 10(130)/2015
OMFP 1802 din 29/12/2014 pentru aprobarea Reglementrilor contabile privind situaiile financiare anuale individuale i situaiile financiare anuale consolidate, seciunea
2.3, available on https://static.anaf.ro/static/25/Anaf/OMFP_
1802_2014.pdf
Creoiu Gheorghe, Bucur Ion, Contabilitate. Fundamentele
i noul cadru juridic, Ed.C.H.Beck, Bucharest, 2007, p.263
GRI Sustainability Reporting Statistics. Publication Year
2010; Global Reporting Initiative, Report Services, 2011,
https://www.globalreporting.org/resourcelibrary/GRIReporting-Trends-2011.pdf
Roberts, A.D. (2002), Consideraii privind evoluia reformei
contabile romneti, translated in Romanian by Ionacu Ion
& Calu Daniela, Review Contabilitate, Expertiz i Audit
no. 1/2002, p. 14-19
79
and the information required by the investors, forming

the accounting profession on the basis of procedure and
on the basis of professional judgement, all these are a
battle for the future. In a real sense, these problems
appear in all countries in transition.
The great shortcoming was that in Romania these
discussions were complicated by an attempt supported
by a group of foreign advisers to ask for the application
of both accounting traditions, continental-European and
Anglo-Saxon when drawing up and publishing the
financial statements for all entities considered as big
from the country. It is possible that this mixture of
accounting traditions and additional problems should
show that this is indeed a real cultural intrusion.
In Romania, the compulsoriness of presenting the
non-financial information in the annual reports of the
companies comes as a consequence of transposing
the new Directive 2014/95 of the European Union
into Romanian legislation which means either
presenting a non-financial statement of the
management report or presenting it as a separate
report. It is important to mention that the content of
this non-financial statement, which must include a
minimal set of information regarding the short
description of the enterprise business model, a
description of the policies adopted by the enterprise
concerning environment aspects, social and staff
aspects, observing human rights and fighting against
corruption and bribery, an analysis of the main risks
associated with the above mentioned aspects not
just at the level of company enterprises, but also in
business relationships, products or services which
would have a negative impact, non-financial
performance indicators which are relevant for the
enterprise but also references and supplementary
explanations regarding the sums reported in annual
financial statements..
Concerning the separate reports, these must be
published together with the management report and
provided to the public in a reasonable timeframe,
which should not exceed six month from the balance
sheet date on the company site and should be
mentioned in the management report.
According to the Romanian author tefan Bunea A
balanced representation of the financial information and
of the non-financial one would provide a complete image
80
so that the investors, but also the other interested

parties, could better understand how the organization
creates value, manages it and supports it. This point of
view is also supported by the EU through the European
Commission, which believes that greater transparency
will lead to long-term performance for large European
companies and will contribute to the increase of
competitiveness and the number of jobs.1
The quality of the information presented by the
companies represents a problem which the authors
Dr. Cristian Ducu, expert at the Center for Advanced
Research in Management and Applied Ethics and
Bianca Toma, expert in European policies at the
Romanian Centre for European Policies treat in a
study concerning The Impact of Directive
2014/95/EU upon the business environment from
Romania. Thus, the majority of the stakeholders
questioned by CE considered that the non-financial
published information is not relevant enough,
balanced, precise, updated and comparable. Among
the information gaps were enumerated: the practices
of the companies which tend to concentrate only on
positive performance; the reports are often
inconsistent in time or the information is not
disclosed annually; the information about
performance is not reported, and, frequently,
significant negative aspects are not disclosed; the
presentation of the information does not cover
relevant aspects for both sides, internal or external,
especially concerning risk management, human
rights and corruption problems; using key
performance indicators (KPI) is considered
insufficient by the majority of stakeholders; the
reports are not subject to independent checking,
which affects information accuracy.2
In a study made by the Romanian authors Camelia
Iuliana Lungu, Chiraa Caraiani, Cornelia Dasclu
and Gina Raluca Gue, regarding the necessity of
presenting supplementary information about the risks
and the uncertainties the companies are confronted
1
Bunea tefan, Mizele divulgrii de informaii nefinanciare i

de informaii privind diversitatea, Review Economistul,
no.18, 25 May 2015, alsoavailable on http://www.economistul.ro/contabilitate-mizele-divulgarii-de-informatiinefinanciare-si-de-informatii-privind-diversitatea-a7936/
https://www.mediasinfo.ro/wp-content/uploads/2014/
12/policy-brief-crpe-raiffeisen2014.pdf
with, additional to the annual financial reporting, they

underline the fact presenting the main risks an entity
is exposed to, its plans and strategies to bear or
diminish those risks and the effectiveness of the risk
management strategies help users to assess the
entitys risks but also the future liquidity outflows.1
Moreover, the authors present as a conclusion the
idea that both the accounting literature, and the
main international accounting organizations admit
the need to complete the information provided at
present by entities through reports about the risks
they take to serve the users purposes in the
decision-making process.2
2. Research methodology
Our study analyses the perception of accounting
professionals and economists hired in various
companies or owners of their private business
about the importance of presenting non-financial
information in the annual company reports both
from the perspective of national regulations and of
international ones.
The scientific approach is based on a quantitative
approach through which we want to look into the
way of perception and application of the theoretical
concepts regarding non-financial reporting in the
annual reports presented by companies, using the
positivist method which consists of defining the
research topic, setting the hypothesis, processing
and analysing the data as well as presenting the
results.
The research technique uses a questionnaire
made of questions with anticipated answer
variants, unique or multiple answers. The themes
of the questions referring to financial and nonfinancial annual reporting had as main objectives
the identification of:
a) Types of financial reports made by companies;
b) Financial reporting norms used by companies
for drawing up the annual reports;
c) The benefits of publishing the notes to the
financial statements and other additional
information;
1
2
d) The importance of the components of a

complete reporting set in providing the
information needed by the users;
e) The importance of presenting in the managers
report a statement with non-financial
information;
f) The importance of relevant information which
should be presented in the managers report,
aspects which could emphasize the company
performance;
g) The importance of the main objectives
introduced by the new European directive about
the individual and consolidated annual financial
statements.
As it was presented in issue no. 7/2015 of
Financial Audit, the questionnaire was applied on
a large sample of respondents, mostly economists
working in different activity sectors, but also
accounting professionals, members of renowned
professional bodies from Romania and it
comprised 15 questions, out of which:
7 with unique answer, 4 with a scale from 1-5
according to the level of importance granted, 3
with multiple answer and one with ranking.
3. Data analysis and results

interpretation
By analysing the questionnaire we identified the
fact that the respondents were mostly young
economists employed at companies from different
activity sectors, but also accounting professionals
members of professional bodies.
Regarding the activity field of those who were
questioned, most of them came from the service
sector, commerce and production and the rest
have other activity fields (Figure 1).
Concerning the aspect of the category to which
those companies belong, an important weight have
large enterprises 37%, followed by small and
medium-sized enterprises 24%, the rest being
small enterprises.
Nr. 10(130)/2015
81
Figure 1. The proportion of activity fields covered by the study
According to our study approximately 65% of the

companies from Romania draw up the annual
financial statements in a complete set, made of the
balance sheet, profit and loss account, equity
modifications statement, treasury flow statement and
explanatory notes to annual financial statements,
which means they match the size criteria imposed by
the current legislation, according to which these
entities exceed the limits of at least two of the size

criteria or are public utility entities (Figure 2). Of the
total companies questioned only a quarter draw up
consolidates annual financial statements, presenting,
besides the periodical financial statements, a series
of non-financial information both about the
companys individual activity and about the group it
belongs to.
Figure 2. Types of financial statements prepared by companies
82
Regarding the financial reporting norms used by

companies (Figure 3), in all activity fields the
questioned entities apply mostly the accounting
regulations in accordance with European rules and
to a smaller extent the accounting regulations in

accordance with IFRS, which reflects the
component of the companies equity mostly
domestic.
Figure 3. Financial reporting norms used by companies per activity sector
In order to assess the extent to which the benefits of

publishing non-financial information additional to the
annual financial statements presented by the
companies have a significance degree, we
determined a scale from 1 very low level to 5
very high level for each type of possible benefit and
by the calculation of the weighted average of the
received answers we found out the perception of the
professionals in the economic field obtaining a score
for each element.
According to the research results, the
transparency and intelligibility of the data, as well
as attracting new investors, represent the most
important benefits that are brought by the
Nr. 10(130)/2015
presentation and publication of non-financial

information which accompany the annual
financial reports, identifying in this way new
development possibilities for companies, but also
a greater confidence of the investors in the
present business environment (Figure 4).
Although the transmission of more information
about the companys business model, as well as
about its risks, and the company publicity through
these presentations may constitute advantages
obtained freely, the respondents consider that
these do not represent a strong point in the
company development and implicitly in attracting
capital.
83
Figure 4.The benefits of publishing notes to the financial statements and other additional information
Moreover, in the respondents opinions all the

components of a complete set of annual financial
reporting have a major importance in the annual

presentation of the company results (Figure 5).
Figure 5. The usefulness of a complete financial reporting set
84
The non-financial information presented in the

managers report have a major importance in the
respondents opinion because through this
information we can understand the development,
performance or position of the company, we can
analyse key performance factors, both financial
and non-financial, which are relevant for specific

activities, but also information referring to
environment and staff issues, such as references,
supplementary explanations about the reported
sums in the annual financial statements
(Figure 6).
Figure 6. The importance of presenting a non-financial statement in the managers report
Source: Authors projections
Besides the compulsory information which has to be

presented in the managers report, the respondents
considered that it would be very important that this
report should also expose other aspects such as those
related to fighting against corruption and bribery,

bringing in this way added value to the
business environment and the national economy
(Figure 7).
Figure 7. Relevant information which should be presented in the managers report
Nr. 10(130)/2015
85
Regarding the importance of non-financial information as

component of the annual reports, the general
respondents opinion is that the non-financial key
performance indicators which apply to the activity
performed by the company occupy the first place in the
hierarchy of non-financial information because this
ensures the company publicity, offering details about:
the quality of the products or services, the employees
motivation, innovation and development, clients

satisfaction etc. (Figure 8).
Moreover, the non-financial information about the
company management is also very important because it
refers to risks in business relationships, but also the
information about products or services, which show the
companys weaknesses and this should represent a
signal for the company shareholders and managers.
Figure 8. The importance of non-financial information as component of annual reports
Another relevant aspect for our study was the

identification of the aspects introduced by the new
European Directive and transposed in our legislation
through OMFP 1802/29 December 2014, showing the
modifications which will be made in the presentation of
individual and consolidated annual financial statements,
starting with 2015 reporting, as well as the respondents
perception about changing the reporting manner.
86
Thus, the respondents consider that the new

reporting model will considerably improve the
possibility of comparing financial statements at the
level of the whole European Union because here
are clearly defined, according to size criteria, the
categories of individual companies but also
enterprise groups. (Figure 9).
Figure 9. The importance of the main objectives introduced by the new European directive referring to the
annual individual and consolidated financial statements
Moreover, strengthening the publics trust in these

documents by presenting specific information of
improved quality and with a coherent content represents
another important factor in the respondents opinion
because new presentation rules are established for the
financial and non-financial reports which are adapted to
the size and type of the company.
4. Conclusions
Although, in Romania, financial reporting represented in
time a compulsory component in the presentation of the
companies annual reports, and the non-financial ones
were almost inexistent or contained just irrelevant and
scarce information, it is noticed that in the last decade
(since the integration in EU) that there has been a more
acute demand for information addressed to the business
environment and implicitly to the company activities from
the interested users, both at the level of financial
informationand the non-financial one concretised both in
detailing and explaining the information presented in the
Nr. 10(130)/2015
financial reports and in the presentation of the nonfinancial aspects from the company activity.
Thus, as a result of our study we can conclude that the
general perception of the economists employed in
different economic sectors and of the accounting
professionals, regarding the presentation of
non-financial reports in annual reporting is very
important because it represents image vectors for the
companies through which it is ensured that the investors
and other interested parties of the quality of an effective
management, by presenting and describing the results
obtained, the company business environment, risk
management, presenting the non-financial performance
of the entity, the comparability of companies on size and
activity categories, both at the level of our country and at
the level of the European Union.
Consequently, the users of the financial reports, as well
as the capital providers often use the supplementary
information presented in the annual reports to assess
the entitys perspectives and general risks, as well as to
demonstrate the success of the management strategies
through declared objectives.
87
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2.
3.
4.
Bunea, tefan, Mizele divulgrii de informaii

nefinanciare i de informaii privind diversitatea,
Review Economistul no.18, 25 May 2015, also
available on http://www.economistul.ro/contabilitate-mizele-divulgarii-de-informatii-nefinanciaresi-de-informatii-privind-diversitatea-a7936/
Creoiu, Gheorghe; Bucur, Ion, Contabilitate.
Fundamentele i noul cadru juridic, Editura C.H.
Beck, Bucharest, 2007, pag. 263
Feleag, Nicolae; Malciu, Liliana, Contabilitate financiar O abordare european i internaional,
vol. I Contabilitate financiar fundamental,
Bucharest, Ed. Infomega, 2005; pag. 346
Ionescu, Iuliana; Damoc, Cecilia; Rusu, Roxana,
Guvernana corporativ n Romnia: necesitate
sau birocraie?, Audit Financiar Journal no. 7/July
2015, CAFR, Bucharest.
Ion & Calu Daniela, Review Contabilitate,

Expertiz i Audit no. 1/2002, pag. 14-19
7.
GRI Sustainability Reporting Statistics. Publication

Year 2010; Global Reporting Initiative, Report
Services, 2011, https://www.globalreporting.org/
resourcelibrary/GRI-Reporting-Trends-2011.pdf
8.
IASB, Framework for the Preparation and

Presentation of Financial Statements, par. 24 46,
available on http://eifrs.iasb.org/eifrs/bnstandards/
en/framework.pdf
9.
OMFP 1802 din 29/12/2014 pentru aprobarea

Reglementrilor contabile privind situaiile
financiare anuale individuale i situaiile financiare
anuale consolidate, seciunea 2.3, available on
https://static.anaf.ro/static/25/Anaf/OMFP_1802_20
14.pdf
5.
Ristea, Mihai (2005), Static i dinamic n

contabilitate, Review Contabilitate i Informatic
de Gestiune no. 13-14/2005, pag. 6-12
10. http://www.cafr.ro/uploads/AF3_2010_Site4993.pdf#page=33
6.
Roberts, A.D. (2002), Consideraii privind evoluia

reformei contabile romneti, translated by Ionacu
12. https://www.mediasinfo.ro/wp-content/uploads/
2014/12/policy-brief-crpe-raiffeisen2014.pdf
88
11. http://www.oecd.org/corporate/mne/48004323.pdf
Reflections
on the
of Romanian Accounting Doctrine (1837-1913)
ISSN: 1583-5812;
ISSNFormation
on-line: 1844-8801
Abstract
Reflections on
the Formation
of Romanian
Accounting
Doctrine
(1837-1913)
Univ. Prof. Ion IONACU, Ph. D.
e-mail: ion.ionascu@cig.ase.ro
In this study the author presents a critical review of the

literature of the early phase of Romanian accounting
theory, spanning from the appearance of the first
published works in the middle of the nineteenth century
(1837, 1840), to the emergence of accounting as a
university discipline in the Romanian economic higher
education at the beginning of twentieth century (1913).
The study is pursuing Demetrescu (1947; 1972), who
sought to link the evolution of Romanian accounting
literature to the ideas of European authors. However, as
an element of novelty, the author identified factors that
determined the crystallization of Romanian accounting
thinking in an international context. He has also
analyzed how the work of Romanian accounting authors
of the respective period has been perceived in the
contemporary, national and international, literature. The
conclusion of the research is that the most notable
influence on the formation of Romanian accounting
doctrine belongs to French authors even if some
Romanian authors used mainly Italian or German
literature. The adherence to the French authors'
accounting concepts can be explained by the fact that
the formation of Romanian accounting doctrine was
primarily a consequence of the modernization of the
Romanian society, following the dominant French model,
with the deepening capitalist character of the Romanian
economy, but also the consequence of the efforts to
legitimize accounting as a new discipline in Romania
and French authors were also concerned about
legitimizing accounting as a scientific discipline at that
time.
Keywords: formation of Romanian accounting doctrine,
history of accounting thought, Romanian accounting
history
JEL Classification: M41, N83
Nr. 10(130)/2015
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1. The context of emergence of

Romanian accounting
literature: codification of
commercial law and mandatory
accounting records
The thesis of Sombart (Der modern Kapitalismus, 1916),
after which the development of modern capitalism is
linked to the emergence of double entry accounting,
although controversial, continues to be discussed today
(Chiapello, 2007; Felix, 2014). There is evidence that the
technique of double entry bookkeeping was practiced in
Italian city-states like Florence and Genoa from the
thirteenth and fourteenth centuries, but the emergence
of accounting literature occurred later, with the work of
Paciolo (Summa de arithmetica ... 1494), which was
printed in Venice. Later on, from the sixteenth century,
the accounting literature has developed slowly and has
spread from Western countries which witnessed firstly
commercial capitalism and the industrial revolution, to
the less developed part of Europe. European accounting
literature has become progressively significant,
considered both individually and in relation to other
areas of liberal professions, both in terms of number of
accounting publications, but especially in terms of the
quality of the ideas from the nineteenth century.
Consequently, accounting became a subject of study in
schools of commerce.
Various historians (cited by Ionascu et. al., 2014)
showed that, in terms of modernity, Romanian territory
was considered less developed when compared with
Western countries, and that Romania has started to
connect to international capitalism only since the second
half of XIX century, when it began to develop a model of
peripheral capitalism that is, an economy oriented
mainly towards exports of raw materials, particularly
cereals. Delayed development of Romanian capitalism
can explain the gap of more than three centuries to the
West in the emergence of Romanian accounting
literature, with significant implications, as accounting
literature is related to the learning and practice of
accounting in businesses and state administrations.
Stages in the evolution of Romanian accounting thinking
are linked to the formation and development of
accounting knowledge, an important milestone being the
institutionalization of accounting as a field of study. On
90
this premise, it is considered (Ionascu, 1997) that the

formation of Romanian accounting thinking began with
the appearance of the first Romanian books in the first
half of the nineteenth century and spread to the early
twentieth century, when some Romanian authors such
as Constantin Petrescu (1901), tried to demonstrate
originality. But this period may be extended until the
emergence of accounting as a university discipline in
economics and business administration, with the
establishment of the Academy of High Commercial and
Industrial Studies in Bucharest (1913). A specific of the
Romanian environment is that the formation of
accounting doctrine (i.e. the emergence of regulatory
accounting practices, the birth and development of
accounting literature, the establishment of accounting as
a permanent discipline of study, etc.) was a component
of the modernization process of the Romanian
Principalities, which was based on the adoption of norms
and institutions imported from the West, starting in the
early decades of the nineteenth century, with the
deepening capitalist character of the economy. The
application of the Organic Regulations, considered the
first constitutions of Wallachia (1831) and Moldavia
(1832) which provisioned for the adoption of the
French Commercial Code (1807) by each of the
Romanian Principalities meant the introduction of the
first accounting rules for traders, as a part of commercial
law.
However, the translation and application of the French
Commercial Code (1807) in Wallachia was achieved
only in 1840, when the obligation of keeping records
based on the double-entry technique (Doppia scriptura,
Ro., art. 7, Commercial Code of 18401) was introduced
for traders with large businesses and for those that
speculate with securities on the stock exchange. This
legal provision generated the need for accounting
textbooks to train traders and accountants (gramatici,
Ro. old name for bookkeepers), which explains the
publication of Epistolar by Vasile Urzescu, a textbook
1
After the Union of the Romanian Principalities, in 1864, the

Commercial Code of Wallachia from 1840 was improved
and mandatory introduced in Moldavia. For details, see C.N.
Hamangiu, Codul general al Romniei (Codurile i legile
uzuale n vigoare 1860-1903). Volumul 1: Codurile, [The
general Code of Romania (The codes and the customary
laws in force) Volume 1: The Codes] 1903: 677 and V.
Boerescu, Codicele de Comerciu [The Codes of
Commerce], 1865:1-4.
Reflections on the Formation of Romanian Accounting Doctrine (1837-1913)
inspired by French authors, in the same year (1840) in

Bucharest. Urzescu (1840) made direct reference to art.
7 of the Commercial Code of 1840 on the obligation of
keeping records by traders, presenting the rules of
double-entry bookkeeping, this being the first book of
commerce and accounting in Wallachia. Later on,
Dimitrie Iarcu printed Doppia scriptura sau Tinerea
catastiselor. Partea I-II [Double-entry accounting or
Book-keeping. Part I-II] (Bucharest, 1844-1845), the
translation of J. Jaclots book, La tenue des livres en
vingt et une leons enseigne ..., 2nd edition, Paris,
1828-1829, the work being reprinted with another name
until its fourth edition in 1863 (Demetrescu, 1947).
Translations and adaptations of French accounting
textbooks appeared also later, although sporadically,
such as Contabilitatea in partida simpla[Single-entry
accounting] by Honorius Wartha in 1873, after Louis
Deplanque.
Consequently, accounting literature in the Danubian
Principalities emerged in the form of translations from
French authors, to meet the learning needs of
accountants and traders induced by the legal obligation
of keeping accounting records provisioned by the
Commercial Code (1840), and which was also taken
after the French Code.
In Transylvania, which was part of the Austro-Hungarian
Empire until the 1918 Union, the emergence of
Romanian accounting literature was due to the efforts
made in the direction of economic and national
emancipation of Romanians, in a context featuring a
more developed business environment compared to the
other Romanian principalities. Following the Edict of
tolerance given by Austrian Emperor, Joseph II, in 1781,
which granted national communities with over 100
families the right to have a place of worship and a
school, Orthodox Romanians from Brasov founded a
school in 1834 in the Romanian Chapel in Brasov
Fortress (Posea & Minca, 2012: 40). Due to the
importance of trade for Romanian merchants in Brasov
and to their contact with the other nations who
conducted business in Transylvania Germans,
Hungarians and Greeks who were their competitors, in
1837 a preparatory class of commerce was established
in the Romanian Chapel School in Brasov (Rusu et. al.,
1990: 130). Commercial school training represented a
means to strengthen the economic power of Romanian
traders, and was financially supported by the Romanian
merchants community in Brasov. This explains the
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printing of the first books of trade and accounting in

Romanian with Cyrillic letters Pravila comerciala
[Commercial Rules], translated by Ioan Emanoil Nichifor
and published in 1837 in Brasov, an important
commercial city in Transylvania. The book was a
translation from German (Allgemeine Handlungs und
Wechsel-Ordnung) after an Austrian author, as Nichifor
showed in the 1837 edition preface without explicitly
providing full reference, and it was used as a textbook at
the Romanian Commercial School in Brasov
(Demetrescu, 1947).
But Romanian accounting literature has grown more
evident due to another social modernization process
the education reform introduced during the reign of Cuza
Voda, after the Union of Romanian principalities, by
adopting the education law in 1864, which included trade
schools alongside colleges in the secondary education1.
The commercial schools were first organized in the main
commercial cities of Romania at that time: first in Galati,
a Danube port, which allowed exports, mainly of cereals,
and in Bucharest the capital of Romania, in 1864;
Ploiesti an oil industry city, in 1874; then in Craiova
(1877) and Iasi (1880) etc. (Vorovenci, 2010). The
establishment of state commercial schools in the second
half of the nineteenth century made accounting a
permanent subject of study in Romania, which has
stimulated the formation of Romanian accounting
doctrine.
2. XIX century: the establishment

of accounting as a field of study
in Romanian commercial
schools
The study of accounting in the first commercial school in
Bucharest started with a French teacher, Louis
Toussaint (1823-1896), with a degree in law and letters
from Paris (Demetrescu 1947: 123). He wrote the first
textbook of commerce and accounting in Romania
following the professional commercial schools curricula
in France (Toussaint, 1865: I). Toussaint's work (1865)
was, for nearly a decade, until 1874, the only commerce
and accounting textbook used in the commercial schools
1
Law no. 1150/1864 on instruction in Romanian United

Principalities, available online at http://www.lege-online.ro/lrLEGE-1150%20-1864-(21331)-(2).html
91
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in the United Romanian Principalities, being reprinted

with the same content in 1876. His textbook included a
first part dedicated to introducing commercial knowledge
(general notions about trade and all major commercial
operations: sales and purchase transactions, promissory
notes, interest calculation etc.) and a second part
dedicated to double entry bookkeeping. The contents of
the textbook show that Toussaint (1865) has drawn on
several authors, although no references were given
besides the French Code of Commerce (1807), adopted
in the United Romanian Principalities in 1864.
the merchants key register as it is used to investigate

and classify, from one side, everything that is owned,
meaning assets, and from the other, all that is owed or
liabilities. The difference between the value of assets
and liabilities is the clean capital of the merchant (1865:
66), thus defining the concepts of assets, liabilities and
net capital (equity). The inventory book was also used
for calculating gross margin, as the merchandise
account was debited with the cost of goods purchased
and credited with the sales price, and the physical
inventory determined the cost of the goods available in
stock and served to calculate the profit from sales, by
closing the merchandise account to the profit and loss
account.
Toussaint (1865) synthesized double entry accounting
principles in three rules. 1) General accounts represent
the owner, and thus accounts must be kept from the
point of view of the owner (The Merchant does not
show himself in his books and is replaced by general
accounts), i.e. the proprietary theory, as accounts
should be kept from the perspective of the holder of
assets and liabilities; 2) The personification of accounts
after the rule Who gave? the creditor. Who received?
the debtor; and 3) The exchange relationship between
the debtor and the creditor is equal in value, which
triggers the equality between the debit and credit
accounts (They must be forever united, in one guise,
the debtor and the creditor).
L. Toussaint: The first course of trade

and accounting taught at the Commercial school
in Bucharest (1865)
Toussaint (1865: 65) defined accounting as a sum of

rules for recording traders transactions using the double
entry method. He explained double entry accounting in a
legalistic manner, based on the requirements for
mandatory registers for traders according to the Code of
Commerce: the inventory book (catagrafia, Ro.), the
letter book and the ledger. For him, the inventory book is
92
In explaining the game of accounts within the double

entry technique, Toussaint (1865: 71) used a set of six
general accounts, representing the merchant (owner):
Cash, Merchandise; Bills of exchange payable; Bills of
exchange receivable, Profit and loss account and
Materials or Furniture account (i.e. equipment). Besides
these general accounts, other particular ones were
used for receivables and payables, and also Capital and
General expenses accounts. The classification of
accounts in general and particular accounts
originated in the theory of Degranges father or the
Cinquecontiste School of Accounting. According to this
school of thought, there are five general accounts
representing the owner (Cash; General Merchandise
Account; Bills of exchange payable; Bills of exchange
receivable; Profit and loss account), which, debited,
show that the owner is the debtor, and, credited, show
that the owner is the creditor, in contrast to particular
accounts, which are representing other peoples
corresponding receivables and payables (Vlaemminck,
1956; Degos, 1998). The profit and loss account was

considered a collector account, which incorporated other
accounts balances accumulating the results of all the
merchants operations, increasing or decreasing the
capital. Therefore, Toussaint considered the Capital
account as a summary of all other accounts (1865: 85),
as it was also used for closing the profit and loss
account.
keeping accounts and joining them together to complete

the computations for a trading house, or any other public
houses, which manages funds" (Stefanescu, 1896;
1902: 9).
Toussaint (1865: 135) also explained the two methods

available for computing results, i.e. as the balance of the
Profit and loss account, and as the variation of capital,
because the Profit and loss account was closed to the
Capital account, and in order to see the business
outcome, we need to compare the figure of capital at
the opening date of our operations we the current
amount, and we shall have the sum of benefits, which
shows that the profit was construed as the income of
capital.
Gradually, as commercial education developed, several
Romanian authors, mainly trade schools teachers, wrote
and published accounting textbooks, which addressed
the definition of accounting and its legitimacy as a
subject. Among those authors, the first one to define
accounting as a science was Th. Stefanescu
(1842-1909), a professor at the Commercial School in
Bucharest, who published a very influential textbook
Double-entry accounting course printed in six
editions the first in 1874 and the and last, in 1908
(Draganescu -Brates 1941: 11). Stefanescu's accounting
conception had evolved over time, from construing
accounting as an art, to defining it as a science, as other
authors have noticed (Petrescu, 1901: 138; DraganescuBrates 1941: 12), but this evolution was determined by
the movement of ideas to which he was connected from
the French accounting literature.
Thus, in the first phase, Stefanescu (1874: 91) defined
accounting as the art to establish and join the accounts
of a trading house or any other houses that manage
funds Stefanescu (1874: 91). This definition is rather
similar to the one given by Courcelle-Sneuil (1872),
after which accounting is the art of keeping and
combining accounts (quoted by Labardin, 2006: 22).
Starting with the 1896 edition, Stefanescu redefined
accounting as the science of accounts (Petrescu,
1901: 138), most likely under the influence of the French
authors (Guilbault, 1880 and Lautey and Guilbault,
1889). Stefanescu reformulated the definition of
accounting as the science that teaches us the art of
Nr. 10(130)/2015
Th. tefnescu: The first edition (1874)

of the Accounting Course of Theodor Stefanescu,
a well-known and influential book, which has seen six
editions (the last in 1908)
After 1880, French authors have defined accounting as
a science, and Lautey and Guibault (1889) clarified the
distinction between accounting a science, and
record keeping an art (Labardin, 2006: 13). Referring
to these authors, Stefanescu (1902: 10) has adopted the
distinction between the science of accounting a body
of theoretical knowledge, and record keeping, showing
that accounting is the science, and record keeping is its
application, for in the true scientific sense, accounting
regulates record keeping for businesses, which derives
from economics and finance. Defining accounting as a
93
Ion IONACU
science, Stefanescu sought to formulate its principles,

which were quite close to those of Toussaint (1865): the
personification of accounts (to debit the receiving part,
and to credit the giver (1874: 124; 1902: 154), or
another principle (...) is to consider the capital brought
in a business as a fund that is entrusted to the house
[entity] (Stefanescu 1902: 154) in the sense that the
capital of the business is separated from its owners
wealth, as the principle of double registration means
to debit the receiving account and to credit the giving
one (Stefanescu, 1902: 157). These principles are
considered the theoretical basis of double entry
accounting (Stefanescu, 1902: 393).
Stefanescu changed its conception related to the
classification of accounts, but maintained an implicit
form of the proprietary theory. Thus, he has evolved
from an approach based on general accounts (which
included: Capital, General Merchandise, Cash, Bills of
exchange receivable, Bills of exchange payable,
Furniture or Material in the sense of equipment, Profit
and loss), that is all the accounts to represent the
merchant in the books or any other accounts that
concentrate various speculations (1888: 194), to a
classification of accounts to represent the merchant and
all the speculations made by him into four groups: 1. A
Capital account, 2. Values accounts, 3. Persons
accounts, and 4. Results account (1902: 155), a
classification made by Lautey and Guilbault (1889)
(Degos, 2005: 66-67).
Another Romanian accounting author was Paul P.
Eliade, professor at the Commercial School in Ploiesti,
who edited a Commercial encyclopedia (1875),
composed of two parts: one dealing with trade
operations and another with keeping books using the
single or double entry technique. Although the
Encyclopedia only references the Commercial Code, the
contents of the book show that it was written under the
influence of French accounting theory, as it was also
confirmed by Demetrescu (1947: 231). Eliade's book
(1875) has a structure very similar to that of Toussaint
(1865), but additionally referring to single entry
bookkeeping, and being more comprehensive.
Eliade (1875: 109) did not discuss the difference
between accounting and bookkeeping, but limited to
define bookkeeping as a regular recording of
transactions in the books aimed at providing exact
knowledge at any time, of both the results of all
transactions, and the capital possessed by the
merchant. Eliade (1875: 227) explained the limits of
94
simple entry bookkeeping and the advantages of using

the double entry technique, the latter allowing precise
control by recording the same amounts, in both debit
and credit.
Like other authors, Eliade used an implicit form of the
proprietary theory and of the personalistic theory of
accounts, which he classified into three groups that can
be open for commercial affairs: 1. The account of the
individual trader; 2. The accounts for the traders
correspondents; and 3. The accounts for the objects
appearing in the trade (1875: 228). To this
classification, he added another, using general
accounts, representing the person of the trader, very
similar to the ones in Toussaint (1865).
However, we should note that, in Eliade (1875), the
idea of conservatism was much better defined, as
the inventory takes into account any loss affecting
assets. Thus, he implicitly operated with the concept
of assets depreciation, for the Furniture [equipment]
account will be credited at the inventory date (...) with
the amount of 5 or 6% on its price for its annual
damages by wear (Eliade, 1875 : 231). At the
inventory date, he also retained the lowest value of
merchandise, that is merchandise will be presented
at their cost (...), unless some damage occurs, and at
a lower price, if they are subject to any impairment
(Eliade, 1875: 252). He also took into account the
loss of doubtful debtors and bad debtors or
defaulters, recommending traders to make in
calculating their profit, a certain percent deduction on
the total doubtful debts, which will represent more or
less accurate the related probable losses
(Eliade, 1875: 233).
Eliade (1875) used the accounting terms of assets,
liabilities and equity, balance sheet (or inventory
balance), while preserving an economic definition of
capital as the accumulated amount ... to produce
interest, i.e. to generate profit, and adopting the
distinction based on the mode of capital allocation in:
fixed capital, which consists of funds of land, houses
etc... and circulating capital, which is used in the
industry, and renewed through the sale of products
obtained (1875: 48).
Towards the end of the nineteenth century, Zamfir
St. Petrescu published a Treatise on accounting and
administration (Tratat de contabilitate si administratie,
Ro; Bucharest, 1897). It is notable that this is the work of
a practitioner a subdirectory of an agricultural bank.
Reflections on the Formation of Romanian Accounting Doctrine (1837

(1837-1913)
-1913)
Although Z. St. Petrescu (1897) only references

(sporadically)
(sporadically) the Commercial Code and one French
author, the contents of the book show that it was drafted
on the basis of French and Romanian accounting
literature and of the authors observations on accounting
and administration practices. Z. St. Petrescu (1897)
distinguished
distinguished between bookkeeping and accounting,
defining accounting as the science
science of accounts
accounts (1897:
25), following French authors. In explaining double entry
accounting, Z. St. Petrescu (1897) employed the
personalistic theory of accounts, using the Ge
General
Merchandise account as an account that records
purchases and sales revenue (the old method), and also
used and explained the concept of depreciation (1897:
34). Zamfir Petrescu's work (1897) presents the
technique of managing and accounting for diff
different
transactions specific to trading, banking and farming
industries, corresponding to the Romanian economic
model of the late nineteenth century, Romania being, at
that time, a predominantly agricultural country, a leading
producer and exporter of grain
grainss (aspect reflected in the
structure of the work, which deals with the managing of
farms and their bookkeeping, cereals trading and related
accounting practices, banking and agricultural banks
accounts).
by Italian, but also by French literature. Through his

work Accounting
Accounting and management
management (Contabilitate
Contabilitate ii
administra ro.) (1901), Petrescu ensured continuity to
administraie,
the traditional link between Romanian literature and the
French school of accounting thought, but also introduced
ideas from the Italian school of business economics in
Romania (economia
(economia aziendale,
aziendale, it.), seeing accounting
unting
as a key factor in business management
management (1901: 1).
3. The early twentieth

twentieth-century:
century: the
quest for originality
originality and the
connection of the Romanian
accounting to European schools
of business economics
Another important author in the beginning of the XX
century was Constantin Petrescu (1858?-1902),
1902), a
professor at the Commercial School in Iasi, who wrote
the first
first Romanian accounting book based on an
international bibliography1, being influenced especially
1
Petrescus (1901) bibliographical references include, almost

always, the year and the location of the publisher, citing
works of French (C.M. Augier, O. Bessaignet, A. Guilbault,
Henri Lefvre,, E. Lautey & A. Guilbault, J.G. Courcelle
CourcelleSneuil, J. Barr, etc.),
etc.), and Italian authors (F. Besta, G.
Cerboni, C. Chiesa, V. Gitti & G. Massa, Fr. Villa, etc.), a
German book (L. Schmidt: Die Buchfhrung,
Buchfhrung Stuttgart,
1861) and an English author (Morrison: The Book
Book-Keeping;
Edimburg, 1865).
Nr. 10(130)/2015
)/2015
C. Petrescu:
Petrescu C. Petrescu 's work (1901), edited in Iasi, a
treatise of accounting and management based on an
international literature
Petrescu employed the Italian term azienda, meaning

by thiss managing businesses and public or private
patrimonies (...), always distinguishing azienda as a
separate person from the owner of the azienda (1901:
5), and which represents a patrimony-based
patrimony based entity (a
person: with a liberal profession, an owner of securities,
securities,
a company, but also the state, county or community
administration, charitable organizations etc. (Petrescu,
1901: 6-7).
7). The essential role in the functioning of an
azienda belongs to its, individual or collective, owner, by
95
Ion IONACU
providing production factors capital and labour, by

managing the azienda and by taking the risk, as the
owner manages directly or indirectly through his
representatives, operating on his behalf and under his
responsibility (1901: 8).
Under the influence of Italian authors, Petrescu was also
the first author who introduced the concept of patrimony
in Romanian accounting, defining it as an original and
abstract entity representing all the goods that
constitutes it: that is concrete, material elements, i.e.
the tangible assets, but also intangible ones (1901: 9).
We also see that for Petrescu (1901: 10), aziendas
operations are based on a mandate relationship (a form
of agency theory). Thus, the functioning of an azienda
involved three categories of stakeholders: first, the
owner, as the azienda is a separate entity that owns
tangible goods and receivables, which are entrusted to it
by the owner, and which in turn entrusts them to
agents, prompting them responsibilities, so that agents
are in a legal-economic and administrative relationship
of interests with the owner through the azienda. The
third category of stakeholders are aziendas
correspondents or third parties (creditors and debtors)
and Petrescu (1901) shows that all three categories of
interest (stakeholders) are present, contingent on the
size and type of the azienda.
Critically reviewing the conceptions of lead French and
Italian accounting authors, Petrescu noticed differences
in perspectives on accounting in his time and sought to
be original, formulating his own definitions for
accounting, balance sheet, inventory and a balance
sheet valuation theory, and even his own bookkeeping
method (ledger-balance sheet method). As regards the
definition of accounting, Petrescu (1901) was inspired by
the work of Lautey and Guilbault (1889)1. By reviewing
24 definitions of accounting, most of them given by
French and Italian authors, Petrescu (1901) concluded
that, in terms of the proximate type in which accounting
is categorized, there were three groups of definitions: six
1
This was noticed by Pantu (1907:3-4), showing that In the

book: La science des comptes by Lautey and Guilbault,
Paris, pp. 8-19 are included several definitions belonging to
different authors. (These definitions are translated into
Romanian in the book: Contabilitate i administraie
[Accounting and Management] by C. Petrescu, Iasi, 1901. At
pp. 134-144). Also in there a distinction is made between
Accounting and Bookkeeping (La tenue des livres) which is
an art. See the French volume quoted, pp. 19-24.
96
authors defined accounting as a science, seven as an

art; three as a method for records keeping, and 4 as a
system of records and source documents. Finally, other
four did not define accounting as a science, art or
method. In terms of the distinction that is made between
accounting and record keeping, Petrescu notes that not
all authors distinguish between the two terms, and
concluded (1901: 143) that it might take a long time to
arrive at a universal definition, and that it remained that
time and the progress of science to unify the subject
matter and the purpose" of accounting.
Critically analyzing the various definitions of accounting,
Petrescu identified other limitations: such as reducing
accounting to double entry bookkeeping, confusing
accounting with management, or limiting accounting to
trading or industrial companies, that led him to propose
his own definition of accounting. Thus, Petrescu (1901:
144) defined accounting as "the science that
investigates and studies the most suitable systems and
methods for keeping accounts and controlling a
business", definition, which is to a certain degree
original, in the sense that it is a mixture of the reviewed
definitions. In defining accounting as a science, Petrescu
(1901) was influenced most obvious by French authors
such as Guilbault, who defined accounting as the
science of accounts (1865; 1880) and Lautey and
Guilbault (1889), for which accounting is the science of
rational coordination of accounts authors referenced
by Petrescu. In defining accounting, Petrescu (1901)
embraced the conception of the Italian business
economics school (economia aziendale, It.), which seen
accounting as serving for controlling the business
(azienda), idea encountered in F. Besta (Corso di
Ragioneria, Venezia, [1885]), but also in Gitti V. and G.
Massa (1889), authors referenced by Petrescu (1901).
We also note that Petrescu (1901) is the first Romanian
writer to discuss the position of accounting within the
sphere of scientific knowledge, although his solution was
not permanent. He rejected the conception of the Italians
Gitti and Massa (1889), who considered accounting as a
branch of management sciences, but also that of the
French Lautey and Guilbault (1889), who considered it
a branch of applied mathematics in economics. While
recognizing links with economics and management, law
and mathematics, Petrescu (1901: 146) stated that
there can be no question of any such resemblance in
nature, so that accounting should be considered a
branch of a certain science. Akin to Cerbone and Basta,
who sought to justify the status of accounting as an
Reflections on the Formation of Romanian Accounting Doctrine (1837

(1837-1913)
-1913)
autonomous science, distinct from law, economics and

management (Felix, 2010: 40), Petrescu (1901)
considered accounting as a separate scientific field, a
special
special conception of the human mind, a concept like
that of the alphabet.
alphabet.
assessment of assets, liabilities and net assets. The

ledger-balance
balance sheet method is a derivation proposed
by Petrescu of Cerbonian logismografia and, as even
Petrescu (1901: 149) acknowledged,
acknowledged, these two
methods were in fact very similar.
Petrescu (1901: 147-148)

147 148) was also the first Romanian
author to classify the methods of accounting, that is the
methods of records keeping, into two categories:
i) empiric methods,
methods, which included simple entry
accounting a method that allows to determine the
relationship between the owner and his correspondents,
debtors and creditors, as well as the mixed entry
method.
method. In addition, the methods also record some of
the relationships
relationships between the owner and his agents, i.e.
persons managing values in the entity; and ii) scientific
methods,
methods, which are based on the double entry system,
also called digrafie (term borrowed from Lautey and
Guilbault, 1889), and which are fully capable of
satisfying, although more or less exactly, the subject
matter and objectives of accounting. Thus, by
methodical registration of the relationships between the
owner and his azienda (his agents and correspondents),
the economic position can be assessed in al
all respects.
Petrescu (1901: 168) classified accounts into two primary

accounts, namely: 1) The owners account, and 2) The
aziendas account (the accounts for agents and
correspondents), approach very similar to Marchi's
M
classification, that operated with three classes of accounts
(owners account, agents account and correspondents
account, according to Petrescu, 1901: 166).
Petrescu (1901: 147) also applied the proprietary theory

in organizing the accounting system, as accounting has
to be seen from his point of view, and therefore all
exchanges of assets must be referenced to him, the
owner operating through his
his agents and
correspondents, and Petrescus view on accounts is
eclectic, using successively the personalistic theory of
accounts (1901), and the materialistic one (1901a). For
Petrescu, the accounts are opened for people, view
borrowed from the authors pertaining to the Italian
school of business economics Marchi, Cerboni and
others (1901: 162). Although Petrescu (1901: 166)
rejected the materialistic theory, according to which
accounts represent values, considering that this theory
is not actually true,
true, as transactions are made between
people and only people can be debtors and creditors,
not things, yet he still used the materialistic theory of
accounts (1901a). Following the example of Cerboni
creator of logismografia (according to some authors,
Petrescu
Petrescu followed commercial studies in Italy, and was a
student of Giuseppe Cerboni, CECCAR, 2006: 24),
Petrescu (1901) proposed a double entry bookkeeping
method based on a materialist theory of accounts called
ledger-balance
ledger balance sheet method or a new organi
organization of
accounting records, based on the theory of a perpetual
Nr. 10(130)/2015
)/2015
Gr. L. Trancu-Iai:
Trancu
: The course of commerce and accounting
(1913), taught by Grigore L. Trancu-Iasi
Iasi at the Commercial
School in Galati and Bucharest
Another author, who continued the Petrescu line in

Romanian accounting, was Gr. L. Trancu-Iasi
Trancu
(1874-1940),
1940), who graduated the High Commercial School
in Iasi, where he was a student of C. Petrescu,
Petrescu, and who
was also a graduate in law. He published the "Course of
97
Ion IONACU
trade and accounting for higher commercial schools"

(1913), which he taught initially at the Commercial School
in Galati and then, in Bucharest. Trancu-Iasis perspective
on accounting was influenced by foreign authors, French
and Italian, but also by Romanian ones. Trancu-Iasi,
however, avoided being original in defining accounting,
preferring to adopt the definition of accounting as the
science of accounts given by E. Lautey and A.
Guilbault (1889), in the version adopted also by Eugen
Lautey in the new practical encyclopedia of trade by H.
Gilis1 [1908 tome II: 189]:
"Accounting, a branch of mathematics, applied to
economics, is the science of rational coordination of
accounts related to the products of labor and to the
capital changes and transformations, that is, accounts of
production, distribution, consumption and management
of public or private wealth and capital... "(Eugen
Lautey, 1908 in Trancu- Iasi, 1913, volume II: 61).
Trancu-Iasi also used an implicit form of the proprietary
theory, and, akin to Stefanescu (1902), adopted a
classification of accounts into four groups after Lautey
and A. Guilbault (1889), namely:
1) capital accounts, representing the entrepreneur;
2) values accounts, for values entrusted to agents;
3) persons accounts, for relationships with third parties;
and
4) results accounts, which capture our business results
(Trancu-Iasi, 1913, vol. II: 62-63).
To explain double entry accounting, Trancu-Iasi adopted
the personalistic theory of accounts: double entry
bookkeeping constantly records both sides of each
transaction, i.e. the receipt and the giving at the same
time, while establishing the continuous equality that
permeates all changes, namely: debit (to give) = credit
(to take), concluding that this is the foundation of
double entry accounting (Trancu-Iasi, 1913, vol. II: 55).
Trancu-Iasi, similar to Petrescu (1901), was inspired by
the Italian school of economia aziendale, defining
azienda as the series of legal and economic
relationships that occur between the owner and his
property (Trancu-Iasi, 1913, vol. II: 19) and used, akin
to Petrescu (1901), the perspective of Italian authors,
after which accounted facts fall into permutative facts,
1
Encyclopdie Pratique du COMMERCE de lIndustrie et de la

Finance, 1907-1908, sous la direction de H. Gilis, tome 2,
available at http://gallica.bnf.fr/ark:/12148/bpt6k2054903.r=.
langEN
98
that do not change the value of the patrimony, and

modifying facts, that decrease or increase the aziendas
patrimony (Trancu-Iasi, 1913: 20).
Another representative Romanian author at that time,
who defined accounting as a science, was I.C. Pantu
(1860-1927). He was a professor of accounting at the
Romanian High Commercial School in Brasov,
Transylvania, a Romanian province located in the
Austrian Empire until 1918. Pantu made his university
studies in Vienna, where he attended the lectures of the
Commercial Academy, the Polytechnic University and
the Faculty of Philosophy (Demetrescu 1972: 307).
Though formed in the German culture, Pantu was also
influenced by certain French authors, as the main work
of Pantu The science of accounts or double entry
accounting (1907), has its name borrowed from the
French Lautey and Guilbault (1889). They also inspired
Pantu (1907) in defining accounting. Thus, for Pantu
(1907:3) Double entry accounting is a science
pertaining to the mathematics domain that is used to
calculate, according to certain rules and forms (the
accounts), and in compliance with the existing laws of a
national jurisdiction, the economic activity of a retailer,
manufacturer, or any other type of business.
His structuring of the content of accounting is superior to
his predecessors, as he believes that the study of
double entry accounting consists of: a) The theory of
accounts ; b) Description of accounts and their
functions; c) Description of the main, auxiliary and
secondary books; d) Application of accounting to
different industries (...); e) Inventory theory and the
ending balance sheet. (Pantu 1907: 8)
Being trained in the German culture, Pantus (1907)
perspective was influenced by Swiss and German
authors beginning with F. Hgli and F. Schr who
promoted the materialistic theory accounts, the latter
being for Pantu the only logical theory of double entry
accounting (Pantu, 1907: VI). Starting in the second half
of the nineteenth century, the German authors sought to
formulate a unified theory of the firm, called business
economics (Betriebswirtschaftslehre, germ.), in which
accounting had a central role. Considering the fact that
an enterprise wealth consists of two main parts namely
the active wealth (assets) and the passive wealth
(liabilities) (Pantu 1907: 3), Pantu borrowed from Schr
the classification of accounts into statistic accounts, for
recording assets and liabilities, and capital accounts
(economic accounts), for recording the capital and
results, which form the clean (net) wealth. He also
borrowed from Schr, the accounting exchange
equations, showing that the general equation: Assets

Liabilities = Capital must be kept in balance (Pantu
1907: 26), accounting being a system of equations of
values, approach which falls within the proprietary
theory, now in a more structured form.
belonging to the formation period (1837- 1913) of

Romanian accounting theory to Romanian accounting
developments. Even during the socialist realism period
references were made to some of these authors (eg.
Demetrescu, 1972), and, after 1990, there are attempts
proposing a revaluation of the history of Romanian
accounting.
However, on our account, some of these references
require some clarifications. For example, as regards the
reception of Petrescu's work, there are currently some
unfounded claims. Thus, it is alleged that Petrescu's
study published in brief in the 1888 edition of the work
of Th. Stefanescu, preceded the famous theory of the
perpetual inventory system, proposed by Eugene
Lautey in La science des comptes in 1889. (...) ... and
his accounting creation, although less known outside the
country's frontiers, at least can stand alongside that of
G. Cerboni (CECCAR, 2006). It is also alleged that the
contributions [C. Petrescu, AN] brings to the theory of
the Merchandise account (in 1888) are remarkable,
establishing ahead of Lautey the necessity of debiting
and crediting this account at cost, and reflecting the
surplus of the selling price on the cost (...) in the Profit
and loss account, CECCAR, 2006). In our opinion,
these statements cannot prove the supremacy of
Petrescu (1888) over French authors in defining the
perpetual inventory method and cannot sustain the
originality of his work in comparison to that of the Italian
Cerboni.
I.C. Panu: The work of I.C. Pantu (1907), who taught

accounting at the Commercial school in Brasov, the only
commercial school in Romanian from Transylvania until the
Union with Romania in 1918
4. Clarifications on the reception

of Romanian authors during the
formation of Romanian
accounting doctrine
With the transition to a mature phase of Romanian
accounting thinking, after accounting emerged as an
academic discipline in economic education, several
authors (Draganescu-Brates 1941, Ioachim, 1944;
Demetrescu, 1947) assessed the contribution of authors
Nr. 10(130)/2015
In the Romanian accounting literature, Stefanescu

(1888: 376-388) described the method of valuing the
Merchandise (or Goods) account at cost, but
Petrescu (1901: 207) claimed that this material was
written by him, as a work of our own from 1887, and
published in part in 1888 by Stefanescu, who
introduced it as a new or rational procedure1 of
operating the Merchandise account, consisting in the
valuation of stocks accounts at their cost.
In fact, close to the middle of the nineteenth century, in
the French accounting literature, J.E. Queulin
(L'inventaire perptuel, 1840) raised the issue of the
Compared to the old technique of operating the

Merchandise account, which consisted in debiting the
account with entries of merchandise at acquisition cost/price
and in crediting it with the merchandise sold at selling price,
technique which created numerous inconveniences (see
also Petrescu, 1901:209).
99
Ion IONACU
perpetual inventory system, without finding a satisfactory

solution (Vlaemminck, 1956: 157). However, it was still a
Frenchman, Guilbault (1865), who presented the
technique of recording entries in and exits out of the
stocks accounts at their full entry cost (prix de revient,
Fr.), and used the Sales account as a separate
account in the operating activities, for recording
revenues at selling prices. By full entry cost (prix de
revient, fr.) or cost of goods sold, Guilbault (1865: 60)
indicated both the acquisition cost of the inventory
purchased and the cost of production, for manufactured
stocks. Later, the technique described by Guilbault
(1865) was rediscussed by Lautey & Guilbault (La
science des comptes mise la porte de tous, 1889),
who named it the perpetual inventory method, a
procedure still used today, which allows for continuous
knowledge on an estimated position of accounts, on the
recorded value of inventories of the company; which is
the work referenced by the Romanian authors (Petrescu,
1901; CECCAR, 2006)1, and in which the perpetual
inventory system was formulated.
The originality of the perpetual inventory method was
acknowledged, at that time, with the golden medal given
in appreciation of the work of Lautey & Guilbault (1889)
at the Paris Universal Exhibition of 1889, and the Grand
Jury of the International Accounting Competition from
Lyon in 1894 shows that Misters Guilbault and Lautey
have not obtained, in the world of accounting, a more
unanimous agreement for another theory dear to them:
that of the perpetual inventory system, which is
performed by a perpetual determination of the real cost
of acquisition or production of inventory, and then by
accounting for entries and exits of these values at this
invariable price (Rapport..., 1895: 20). Even Petrescu
(1901: 207) recognized the primacy of the French
authors in formulating the perpetual inventory system,
but using a vague wording, which creates confusion,
stating that the new procedure was firstly envisioned
by Guilbault in the Trait de comptabilit et
d'administration industrielles, by Cerboni in his
Logismografia, was supported and developed by us in
the work mentioned above since 1887, and finally was
1
The book of Lautey & Guilbault (La science des comptes

mise la porte de tous, 1889) registered a huge success
and known, according to www.sudoc.abes.fr, at least 26
editions, some of them being undated. The 1889 edition,
published by Librairie comptable et administrative, was
marked as the second edition.
100
supported by Eugne Lautey in La Science des

comptes in 1889, in his famous theory of the perpetual
inventory. It follows that Petrescu (1901) adhered to the
solution formulated by Guilbault (1865; 1880) and then
by Lautey and Guilbault (1889), and recognized in the
history of modern accounting (Degos, 1998: 94).
For his work, Petrescu (1901; 1901) was regarded as
the pioneer of Romania accounting theory
(Demetrescu 1972: 307), but unfortunately, the
statement according to which his accounting creation,
although less known outside the country's frontiers, at
least can stand alongside that of G. Cerboni (CECCAR,
2006) should be nuanced. This is because Petrescu
based his conception, as shown by Demetrescu
(1972:306), and as we have argued above, on the works
of foreign, Italian and French, authors. Cerboni, as one
of the notorious representatives of the Italian school of
economia aziendale and who created logismografia, has
its originality recognized internationally, as shown by
recent works in accounting history (Mattessich, 2008;
Nsi et al., 2014), while Petrescu only adhered to some
of the Cerbonian ideas and tried some innovation, as
even Petrescu (1901:149) himself acknowledged.
Furthermore, to our knowledge, in important
publications, summarizing the history of accounting
ideas at an international level (e.g. Mattessich, 2008),
conceptions of Romanian authors have no impact. This
can be explained by the fact that, in the Romanian
territory, social modernization and capitalism came later,
by means of assimilating Western institutions, and
caused the formation of an accounting doctrine with only
local significance.
5. Discussion and conclusions on

the formation phase of the
Romanian accounting doctrine
(1837-1913)
The history of accounting as a discipline of study in the
commercial schools of the United Romanian
Principalities began under the influence of French
literature, both in terms of the curricula content and of
the accounting perspective. The perspective of the
commerce and accounting textbook by Toussaint
(1865), for example, influenced several Romanian
authors (Stefanescu, 1874; 1902; Eliade, 1875; TrancuIasi, 1913). Almost all major authors of accounting
textbooks during the formation phase of the Romanian

accounting literature as, for instance, Stefanescu
(1874; 1902), Petrescu (1901), Pantu (1907), Voiculescu
(1912), Trancu-Iasi (1913) all of them accounting
teachers in commercial schools sought to legitimize
the status of accounting as a field of study, defining it as
a science by means of adopting definitions, or providing
original ones in this respect. In terms of originality,
Stefanescu (1874, 1902) defined accounting by
reference to French authors1. Petrescu (1901), using
international literature French and Italian tried to
formulate his own definition of accounting. Instead,
Pantu (1907), Voiculescu (1912) and Trancu-Iasi (1913)
adopted or adapted the definition of accounting given by
Lautey and Guibault (1889) French authors who have
defined accounting as the science of accounts.
To explain the mechanism of double entry accounting,
all Romanian authors of accounting textbooks at that
time (1865-1913) implicitly adopted the proprietary
theory and the personalistic theory of accounts
(Toussaint, 1865; Stefanescu, 1874 and 1902; Eliade,
1875; Voiculescu, 1912; Trancu-Iasi, 1913). Only
Petrescu used, alternatively, the personalistic theory
(1901) and the materialistic one (1901a), whereas Pantu
(1907) was the only Romanian author who adopted
exclusively a materialistic theory of accounts. The
adherence of Romanian accounting authors during the
period 1865-1913 to the personalistic theory of accounts
can be explained by the fact that the theory was still very
popular in Europe in the XIX century (Durand, 1991;
Mattessich, 2008: 25).
Romanian authors of this period meant by the science
of accounting a theory about how to apply double entry
bookkeeping, as an explanatory-normative approach for
an applied discipline, their textbooks containing,
alongside with explanations of double entry accounting,
its applications to various entities, with different legal
forms or activities. It can be also observed that these
authors focused, in the first place, on the application of
1
In the first edition of the book (1874), Stefanescu used

quotations, indicating the names of certain French authors
(Courcelle-Sneuil and J.B. Say) and the Romanian
Commercial Code. The fifth edition (1902) references
authors such as J.B. Say, J.G. Courcelle-Sneuil, J.E.
Quelin, G. Faure, H. Lefvre, A. Guilbault, E. Lautey and A.
Guilbault, J. Barr, with rare indications of the name of the
book/article, and without indicating the year of publication,
and lacking altogether a list with the bibliography used.
Nr. 10(130)/2015
double entry accounting in the case of commercial

businesses, and then on the other types of activities
(such as banking and insurance, agriculture, railways),
and the accounting for industrial activities was rather
weakly addressed. This can be explained by the
pedagogic tradition focusing on commercial
transactions, but also by the type of businesses specific
to the Romanian economy at the time, with a
predominantly agrarian structure, as the forms of
commercial capitalism were still emergent and the
industrialization was still rudimentary in comparison with
Western countries.
Romanian authors' conceptions on accounting at that
time must be explained also by the context in which they
were formed. Stefanescu graduated in the first class of
the Commercial School in Bucharest, as one of
Toussaint' students, and, as regards academic training,
he attended lectures in commercial law and political
economy at the Faculty of Law in Bucharest
(Demetrescu 1947: 155). Thus, Stefanescu was
educated and active particularly during a period in which
the modernization of Romanian society was mainly
based on imports from the French culture. Petrescu,
who was Stefanescu's student at the Commercial
School in Bucharest, was influenced by the Italian
school of business economics (economia aziendale, It.),
which explains his more elaborate theoretical approach,
based on Italian and French authors, and seeking a
certain degree of originality. In turn, Trancu-Iasi (1913),
who studied accounting with Petrescu at the Commercial
School in Iasi and having a degree in law, continued to
mix ideas from the French and Italian accounting
literature, being both influenced by the patrimony-based
perspective on accounting from the Italian school of
business economics and by the logismografia. Even
Pantu (1907), who was trained in the German culture,
defined his conception of accounting referring to French
authors2. Accordingly, the influence of French authors
conceptions in Romanian accounting was the most
obvious one and manifested itself throughout the
analyzed period (1837-1840 and up to 1913). On our
account, this can be explained by two reasons. On the
2
As French sources, Pantu (1907) referenced E. Lautey et

A. Guilbault, La science des comptes mise la porte de
tous, 1889; E. Lautey, Trait des inventaires et des bilans,
1897; Edmond Degrange, La tenue des livres; ou, Nouveau
cours de comptabilit gnrale, 32 Ed., Paris, 1896; J.
Barre, Cours complet de comptabilite, 1877, etc.
101
Ion IONACU
one hand, the modernizing of Romanian society in the

Danubian principalities was carried out under the French
influence (Djuvara, 2010), and the formation of
Romanian accounting doctrine occurred almost
simultaneously, and was primarily a consequence of the
modernization process based on importing Frenchinspired regulations and institutions (see Table 1), and
less due to the capitalist development and
industrialization, which were rather feeble until around
World War I. On the other hand, Romanian authors'
adherence to the ideas of the French school of
accounting can be justified by the fact that French

authors of the period were the most concerned to
formulate a rational justification for the status of
accounting as a scientific discipline. In Transylvania,
although the development of capitalism and
industrialization were more noticeable than in the
Danubian Principalities, the emergence of Romanian
accounting literature is primarily due to the
establishment of Romanian commercial schools, in the
process of national and economic emancipation of
Romanians in Brasov.
Table 1. Structuring early Romanian accounting doctrine (1837-1913)

Determinants
Transylvania:
National and economic
emancipation of Romanians:
establishment of the National
School in the Romanian Chapel in
Brasov Fortress (1834), which
included a preparatory class of
commerce (1837);
- reorganization of the Commercial
School in Brasov (after 1868, the
only Romanian school of its kind in
Transylvania and Banat).
Danubian Principalities:
- Westernization of Romanian
society: commercial codification
(1840) by importing the French
Commercial Code (1807).
- National Unity (1859) and the
founding of the modern Romanian
state: the education reform and the
emergence of state commercial
schools in the secondary level of
education, in Galati and Bucharest
(1864), Ploiesti (1874), Iasi (1880),
Craiova (1877).
Main accounting authors
Foreign influence on the formation of

Romanian accounting doctrine
- Translation from a German-speaking

Austrian author: Nichifor (1837);
- Pantu (1907).
The emergence of Romanian accounting

literature (Nichifor 1837) was made by
means of imports from the German one;
however, Pantu (1907) introduced,
alongside accounting authors from the
German-speaking area, the conceptions of
authors belonging to the French school of
accounting thought.
- Translations from French accounting

authors (Urzescu 1840); Iarcu (18441845).
- Toussaint (1865; 1876)
- Stefanescu (1874; 1902)
- Eliade (1875)
- Z. St. Petrescu (1897)
- Crainic (1900)
- Petrescu (1901; 1901a)
- Voiculescu (1912)
- Trancu-Iasi (1913)
- French accounting doctrine.
Toussaint (1865; 1876), Stefanescu (1874;

1902), Crainic (1900) and Voiculescu
(1912) were influenced by French
accounting literature. By content, the
works of Eliade (1875) and Z. St. Petrescu
(1897) were also influenced by French
accounting literature.
Petrescu (1901; 1901a) and Trancu-Iasi
(1913) were influenced both by Italian and
French accounting literature.
Source: author's projection, based on its documentation.
The originality of the Romanian authors of that period

was given by their understanding and perception of the
works of foreign authors and by the way in which they
systematized and presented their own perspective on
accounting, Petrescu (1901; 1901a), of all Romanian
102
authors, trying to be the most original, and being, in

the ages spirit, concerned with the conceptual and
technical improvement of double entry accounting.
Based on reviewing the works of all major Romanian
accounting authors of the XIX century early XX
century (Toussaint, 1865, 1876, Warta, 1873;

Stefanescu, 1874, 1902, Eliade, 1875; Z. Del.
Petrescu, 1897; Announcer, 1900), we can state that it
was Petrescu (1901) who introduced the patrimonybased approach in Romanian accounting, by adopting
the concept from Fabio Besta an important
representative of the Italian school of business
economics, who developed this approach in the 1880s
(approccio patrimoniale, It.) (Paglietti, 2009; Nsi et al.
2014).
citation of the name of an author in the text of the book,

to the inclusion of bibliographic lists, providing full
detailed references (Petrescu, 1901; Voiculescu, 1912 ;
Trancu-Iasi, 1913), among Romanian authors, Pantu
(1907) being the most accurate in writing style, providing
complete bibliographical references, including issue year
and pages, probably due to his training in the German
school.
It should be noted that, until the emergence of
economics and business higher education in Romania,
the connection of Romanian accounting authors to the
progress of the continental-European accounting
thought was due to the presence of accounting in the
Romanian commercial high schools curricula. Thus,
Petrescu (1901), and then Trancu-Iasi (1913),
introduced in Romania conceptions belonging to the
authors of the Italian school of economia aziendale (it.),
and the logismografia, and Pantu (1907) made the first
connection to the founders of the German school of
business economics (Betriebswirtschaftslehre, Germ.),
two schools of thought which granted accounting a key
role in the economy of the firm (Canzian, 2007). In
addition, Pantu recognized the importance of accounting
in business economics and its scientific dimension1.
But the most notable influence on the formation of
Romanian accounting doctrine belongs to the French
authors who were referenced by almost all Romanian
authors of that period, even though some of them were
heavily influenced by Italian (Petrescu, Trancu-Iasi) or
German (Pantu) literature. This adherence to French
accounting authors can be explained by the fact that the
formation of Romanian accounting doctrine was a
consequence of the modernization process of Romanian
society, following the French model, and of the efforts to
provide scientific legitimacy for the new field of study in
1
C. Crainic: Accounting Course by Camilia Crainic (1901), the

first Romanian woman who was a teacher and an author of
accounting
As regards the style of scientific writing, a certain

progress could be observed over the analysed period
going from the complete lack of references or the mere
Nr. 10(130)/2015
In the preface to The science of accounts, Pantu (1907:

VII-VIII) showed that "today no longer bears trade as before;
good and comprehensive knowledge is required to cope
with international competition, and, therefore, abroad, in the
case of culturally advanced peoples, particular attention is
given to commercial instruction. There are schools of all
grades, special schools, courses at polytechnics, and in
Switzerland and in Germany there is a special section of
commerce, within the University, where the science of
accounting is taught, and where even a doctorate in
commercial and financial sciences can be taken. It is
appropriate, therefore, that we, Romanians, to be interested
by all means in trade and commercial sciences and to keep
pace, in all respects, with educated peoples.
103
Ion IONACU
the Romanian environment, and the French authors

efforts in this respect were among the most notable at
that time, seeking to transform accounting in a logical
and rational scientific discipline, similar to mathematics.
Authors Note: Some of the ideas of this paper
were included in I. Ionascu & M. Ionascu,
Legitimizing accounting as a scientific discipline in

Romania: an analysis in international context
presented in the International Conference
Accounting and Management Information
Systems, Bucharest University of Economic
Studies, 2015, unpublished
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105

ISSN: 1583-5812; ISSN on-line: 1844-8801
Enterprise
Resource
Plannings
Revolution for
the Facelift of
Accounting
Profession
Univ. Prof. Doina FOTACHE, Ph. D.,
Department of Accounting, Business Information
Systems and Statistics, Faculty of Economics and
Business Administration, Al.I.Cuza University of Iasi,
Romania, e-mail: doina.fotache@feaa.uaic.ro
Associate Prof. Vasile-Daniel PVLOAIA,

Ph. D.,
Department of Accounting, Business Information
Systems and Statistics, Faculty of Economics and
Business Administration, Al.I.Cuza University of Iasi,
Romania, e-mail:danpav@uaic.ro
Ion IONACU
Abstract
The accountant and accounting profession fulfill, for a
long time, the key role in the management of the
company.On one side, the accountant professional
through his activity legitimizes the rate of return, credit
worthiness and profitability of the company and, on the
other side, assesses the degree of trust in its business
partners. In the evolution process of the accounting and
accounting profession there were fluctuations and
interruptions, specific for the historical period crossed,
however the return was always in force, proving their
importance in the society and recovering any eventual
loss of image. Today, the influences of information
technology (IT) on accounting cannot be overlooked and
consequently, accountants must reinvent themselves
and find their place in the multitude of technologies
available, working in accordance with them in order to
achieve the specific objectives of the profession. Beyond
the fact that ERP1 is a worldwide industry in which
significant amounts of money are involved (in 2015 the
local market counts for 106 million euro2) represents an
affirmation area for the professional accountant because
the compatibility of the tasks required by the positions in
this industry and the skills of graduates exceeds at ease
the professional comfort level. In this context, the
present research reveals the results of the survey
conducted among the graduates of the specialization
Accounting and Management Information Systems
(CIG)within the Faculty of Economics and Business
Administration (FEAA), Alexandru Ioan Cuza University
of Iai, which proves that the graduates, currently
students under different master programs, through their
theoretical and practical training, are or may become
potential employees of the ERP industry.
Keywords: accounting profession evolution, IT impact,
accounting profession, ERP
JEL Classification: M41, C15, M15
1
2
106
ERP Enterprise Resource Planning

Pavel, C., Total Soft i SAP Romnia continu s domine
competiia local, Consultan pentru business software
erp.ro, supplement Piaa Financiar, 2015, p.10
Introduction
The second decade of the XXI century, under the
aggressive siege of the technological discoveries and
computerization of all areas of activities, forces the
specialists, regardless their background, to reflect on the
professional transformation justified by the technological
intrusions. The accounting profession has not been
spared by these transformations. Against this
background, the question how familiar are the
Romanian professional accountants with the modern
technological tools? is worth being analyzed and
researched both by academia, and the labor market.
This paper proposes a study which analyzes both the
availability of professional accountants for engaging into
a lifelong learning process, and their level of training
following the bachelor and master studies. According to
the technological offer for the business environment
(Enterprise Resource Planning ERP, Customer
Relationship Management CRM, Supply Chain
Management SCM, Mobile Technologies, Business
Intelligence/Business Analytics BI/BA, Big Data, Cloud
Computing, Social Networks, Software as a Service
etc.), the necessary knowledge for a professional
accountant in the next decade shall be the following:
management and leadership,

projects management and risk management,
change managementand events management,
data mining and data modelling techniques,
talents and human capital management,
Enterprise Resource Planning (ERP),
Customer Relationship Management (CRM),
Public relations, social networks and communities of
accounting professionals,
On-line payments platforms,
E-commerce andE-business platforms,
Groupware platforms for business (business portals),
Information portals, projects funding possibilities.
The conclusion is implicit: the accounting profession

must adapt and even reinvent to be able to find their
place in the new technological advances. Since the
presence of ERP platforms (Enterprise Resource
Planning) within the modern information systems
represents both a necessity and a reality, in our
study we will highlight the most fertile areas in this
domain with interest to the accounting profession, as
well as the skills and competencies involved.
Nr. 10(130)/2015
1. Professional accounting history

and the evolution of information
technologies
In Romania, the time of declining the accounting
profession was the period of late XIX century and early
XX century when, in the context of the legislative gap for
regulating the profession, accounting records has been
exercised by unqualified1 persons. In these
circumstances has emerged the need for professional
education toward developing new specialists that would
work to eliminate errors and obtain relevant information
through data provided by accounting (according to the
principles of accounting). The need for the process of
organizing the accounting professionhad become
important in the context of setting up the status of the
profession2.Thus, we consider appropriate and
meaningful the research carried out through this article,
the summary of key moments in the evolution of the
accountancy profession is being needed for justifying
that this profession, it is and has been strongly
influenced by technological advances.
Table 1 is filled with information regarding impact of

information technology, of historical intervals, specifying
the emergence stage of IT solutions as a support for
enterprise business processes management and
computerized accounting.
The analysis of the range of years 2000-2015
displays that the professional accountant in
Romania must consolidate the IT skills in order to
cope with the changes in the field, to adapt to the
new requirements of the profession (according to
the international novelties), in order to grow
professionally and become a real asset of the
modern enterprise. The computerization of the
accounting profession does not require the
replacement of the accountant but actually involves
the exoneration from operations that are repetitive,
quantitative, time-consuming and the orientation
towards qualitative and analysis tasks that bring
added value to the enterprise.
1
Stroescu, J., Contabilitatea, ntre mirajul cifrelor i realismul

cotidian, Sntatea buzoian, Martie 2013, available at
web: http://www.sanatateabuzoiana.ro
Mihalciuc, C., Rolul contabilului n organizarea ntreprinderii
moderne performante, Annales Universitatis Apulensis
Series Oeconomica, No. 8 / 2006, volume 1
107
Table 1.The evolution of accounting profession in Romania

Period
Characteristics of accounting profession
1850 1900
training and connecting the Romanian accounting

system to the European accounting system;
1888 establishment of "Club of Commercial and
Financial school graduates";
1989 transformation into the Alumni Association for
Higher Schools of Commerceaiming to organizing
and legalizing the association of chartered
accountants.
increased interest and active involvement of the
professional accountant in economic life in Romania
(1906 the 1st congress of Alumni Association for
Higher Schools of Commerce: the need for legalizing
the accounting profession);
19211 settlement by law of the chartered accountant
profession in Romania.
establishment of communism with disastrous effect
on the accounting spirit and profession; there were
scattered decades of efforts to strengthen the
Romanian accounting system;
new accounting system was a tool used for achieving
a centralized economy;
undergraduate programs begin to include courses of
programming languages and programming machines
for accounting-invoicing.
1900 1950
1950 1990
1990 2000
1
2
3
4
1990 adoption of French accounting model, efforts

toward accounting convergence to International
Financial Reporting Standards (IFRS);
1994 reinstatement, by government authority, of the
professional body of accountants;
university programs include courses of Information
Systems Analysis, Information Systems Design and
Expert Systems in Accounting.
The contribution of information technologies in

the accounting profession
without the support of information technologies.
1946 the 1st operational electronic digital

computer(ENIAC), in USA;
1950 High speed computers and storage capacity,
basic computer applications, difficult to manage,
specially designed for strategic areas (military,
research, aeronautics etc.).
60s programming languages2 level III, crystallizing
the first economic applications3 (transactional
information systems: management automation and
inventory control, payroll, general accounting);
80s-90s personal computers and computer
networks;
early 80s Manufacturing Resource Planning
(MRP II) platforms, worldwide;
spread sheet programs Lotus 123 and Excel are
being extensively used by accountants;
late 80s, MRP II completed with new modules
(including the accounting and financial
management): Enterprise Resource Planning (ERP)
platforms;
computing centers in Romania were supplying
functional but non-integrated applications.
1990 Internet is growing and enters not only in
institutions but also in people's homes;
1990-1995 consistent offers of accounting
software, payroll, fixed assets adapted to the new
legislation;
1995 ERP platform providers enter in the
Romania software market;
ERP vendors diversify their suites with new
modules and functionalities (extended ERP);
1998 ANIS4 establishment: supports software and
services industry in Romania and generates the
expansion and development of the companies
engaged in out sourcing and property rights.
CECCAR, Istoricul CECCAR, available at web: http://ceccar.ro/ro/?page_id=1027

LP Programming Languages.
Hurbean, L., Fotache, D., Pvloaia, V. D., Dospinescu, O. Platforme integrate pentru afaceri. ERP, Editura Economic, Bucureti, 2013
ANIS Asociaia Patronal a Industriei de Software i Servicii din Romnia (Industry Employers Association of Software and
Services in Romania)
108
The contribution of information technologies in

the accounting profession
Period
Characteristics of accounting profession
2000 2015
transformation of the accounting profession, the

accountant increasingly adopts more accounting
software and adapts to the continuously changing
legislation;
the changes in these years have paved the way for
reforming the accounting professional activity;
regaining the prestige of professional status, both for
accounting and accounting profession;
professional accountant becomes a consumer of
advanced information technology, solves their daily
duties using a generalized accounting software or
with an ERP;
specialized courses are offered for both
undergraduate and graduate studies toward training
the accounting professionals for using ERP and
Business Intelligence platforms.
most of the companies adopt ERP suite with the

transition to the year 2K;
technological combination of ERP platforms with
middleware applications, openness to eBusiness
and enshrining these practices;
ERP suites are continuously reinvented (completing
the basic core of ERP with Customer Relationship
Management, Business Intelligence, e-procurement
etc.);
2012 the establishment of Software as a Service
which implies the use of subscription-based
platforms, giving SMEs the access to integrated
platforms;
maturation and spectacular growth of domestic
market for integrated platform (ERP), their
awareness at EU level and globally (SIVECO
exampleis the most relevant).
Source: adapted from Mircea, D., Profesia contabil n Romnia tendine i evoluie and CECCAR, Istoric CECCAR, available at
the web address http://ceccar.ro/ro/?page_id=1027
The concerns of the international professional

accountancy organizations indicate the interest of
specialists to constantly adapt the technological part of
the accounting profession. We note in the study1
published in 2014 by Association of Chartered Certified
Accountants (ACCA) in partnership with Institute of
Management Accountants (IMA): Terracotta in Five
minutes on Digital Darwinism: Thriving in the Face of
Technology Change. In this study it is explored the
financial professionals attitude to ward the impact it will
have the technological progresses over the activity of
professional accountants and on the financial function in
the following years. The conclusion of the study reveals
that the planetary world has entered in the digital era of
Darwinism, the technology is evolving at a speed higher
than the capacity to adapt to changes for numerous
employees and businesses. The final entry according to
which In developed economies, professional
accountants possess skills on the use of analytical tools
and BI2 designated for the exploration of the known
(available) and partially unknown information. They need
to get used to understanding and using Big Data toolsin
ACCA Report, Darwinismul digital: evoluie n contextual

modificrilor tehnologice,Audit Financiar Journal, year XII,
No.2 (110)/2014, p.16-19
Business Intelligence
Nr. 10(130)/2015
order to be able to explore completely unknown

information justifies our research in the current article.
2. The impact of ERP on the

accounting profession
The specialized literature3 mentions that the
implementation of an ERP system within an economic
entitydecisively contributes to the release of employee
activity, firstly for professional accountants, which will
have more time available that can be capitalized on
analyzing and interpreting more accuratelythe
accounting and financial information provided by the
system4. Within an ERP implementation, the
professional accountant can perform one of the following
functions: senior budget analyst, senior financial analyst,
senior manufacturing analyst, budget analystand
accounting analyst. To grow professionally and to
achieve a higher remuneration,our research has shown
3
OMahony, A., Doran, J., The changing role of management

accountants; Evidence from the implementation of ERP
systems in large organizations, International Journal of
Business and Management, Vol.3, No.8, August 2008
Hurbean, L., Fotache, D., Pvloaia, V. D., Dospinescu,
O., Platforme integrate pentru afaceri. ERP, Editura Economic, Bucharest, 2013
109
the need to train the professional accountants for

positions in the ERP area: managerial and consulting
jobs (we mainly consider the Financial and Controlling
modules), analysis in management accounting, financial

analysis and consulting in manufacturing, analysis and
consulting in Supply Chain Management.
Table 2. ERP positions for Accounting and MIS Specialization graduates

Position
International wage
Tasks according to the job description
SCM
Manager
Production Manager
Managerial Accountant
ERP
Consultant
ERP Manager
coordinating team members from the decisional stage up to the implementation ERP,
responsibilities in solving the problems of redesigning the information system;
coordinate the technical design and the logic of integration process;
data conversion and information flows analysis: direct evaluation of business
processes, systems analysis and design, consulting the platform provider to ensure
the quality of deliverables and meet deadlines.
develop the design specifications and program estimations based on specifications,
The average wage is
actively participate in the decision-making process to optimize the information system;
82.000 $:
analyzes the market supply and identify the best solutions according to the
- 55.000$ for juniors
requirements of the specification and provides assistance to the technical teams;
- 143.000 $for seniors.
possesses advanced knowledge about existing software in the field of activity and
identify the best solutions on the market.
cost-effectiveness analysis according to with the pursued strategy;
reviewing data from monthly and quarterly registers, coordinating and recording
Maximum 20 years of
inventory and costs, tracking practices and accounting regulations to ensure
experience, Accounting
compliance;
graduates with
solving the processes related to accounting practice, by applying the law;
organizational skills and
registration, collection and reporting of production costs for finished products and / or
communication, vast
services;
working knowledge of
analysis of monthly and quarterly activities within the general ledger;
spreadsheet programs,
preparation and planning of audit, management reports containing information on
platform certifications,
consumption recorded, product profitability and other financial ratios;
very well paid on SAP.
substantiation of standard costs;
determination of the real production costs, tracking the deviations between estimates
and actual consumption.
analysis of planning issues that could lead to production delays, anticipation of
possible delays;
working with procurement department to ensure availability of materials and raw
materials;
organization and planning deadlines for production work;
51.878 $yearly
periodic check of the inventory;
(SAP specialists on MM1
certification of quality standards for manufactured products, waste disposal;
are better paid).
records requests from partners estimate future needs of the company and ensure the
optimal level of production;
providing daily operations on normal conditions of production without incident;
management of over heads activities (lighting, temperature and other conditions)
needed for the production.
Through the job description, employees perform their duties resorting to a very broad set
Length of service of
of knowledge, drawn from various fields: Project management, Strategic planning,
about 20 years, average
Negotiation and business communication, Distribution logistics etc. Professional
annual wage is
satisfactions are high and the workload it is appreciated as favorable by most people
approximately 81.000 $.
working for this position.
Source: adaptation by Pay Scale (http://www.payscale.com) and own projection
The average wage is
101.357 $, higher for
experienced employees
and lower for juniors.
SAP MM Material Management module from SAP
110
In Table 2 it is synthesized the best paid positions in the

ERP area where could be employed graduates of the
Faculties of Economics, Accounting and MIS
Specialization.
Bachelor's degree program Accounting and
Management Information Systems (CIG) within the
Economics Faculties, aims to adapting the economic
higher education at the requirements imposed by the
current competitive environment and provides the
market with professionals who possess the
knowledge, skills and abilities both for the fields of
accounting and management information systems.
Their academic background is completed with
master programs that ensure knowledge
consolidation. In the next section we will link the
knowledge and skills required by the positions in the
ERP with the courses offer. We propose a study
based on a questionnaire applied to the under
graduate program Accounting and Management
Information Systems (CIG) and master programs
(CEA Accounting, Expertise and Audit, CDE
Accounting, Diagnosis and Evaluation, ADL
Purchase, Distribution and Logistics, FRM Finance
and Risk Management).
3. Study on the training level

of CIG graduates for the ERP
employment market
The research methodology applied takes into
account the experimental method and probative
thinking. The specifics of the experimental method
assume the application following methods in the
analysis and interpretation of the research results:
the concordance, the difference, the consistency
and the difference method, residues methodand
the method of concurrent variations. In the
questionnaire-based analysis we have also
considered, the quantitative method with positivistexplanatory orientation. The investigation carried
out by the questionnaire has considered three
hypotheses at the level of research group
consisting in the CIG specialization graduates,
from FEAA Iai, that the students:
Nr. 10(130)/2015
I. possess ERP skills that have been acquired during

undergraduate studies,
II. hold ERP positions and fulfill specific tasks;
III. are not working but are eligible for employment in
the field of ERP based on the theoretical skills
acquired during undergraduate studies.
The questionnaire is available at http://goo.gl/forms/
y5vVt0cLNU and has been distributed to 256
possible respondents (graduates of the CIG
specialization, enrolled in the 1st year of study in
different FEAA master programs mentioned above),
the selection criterion being CIG specialization
graduates. Google Docs is the platform on which has
been configured and distributed the questionnaire.
The achieved sample was composed of 120
respondents, all CIG graduates and currently
enrolled in the 1st year of study at different FEAA
masters. The answers were analyzed by descriptive
statistics with SPSS using frequency analysis,
descriptive indicators of central tendency, quartiles
and dispersion indicators.
Thus the logical approach undertaken for the
purposes of analyzing the results obtained consider
testing the hypothesis established, namely:
I. Based on the assumption that the accounting
profession graduates of CIG-FEAA hold the
theoretical abilities, acquired during their
undergraduate studies, abilities that make them
eligible for the ERP job market, in Table 3 we
present the results of the responds analysis.
According to the method matches and differences,
the outcomes from Table 3 prove that, excepting the
subjects Communication and Business negotiation,
Production management, Distribution, Logistics,
Transportation management, SCM, CRM and
Strategic management (4 disciplines out of 13), the
CIG specialization graduates possess the theoretical
skills necessary for being compliant with the ERP
market jobs. The statement is also validated by the
students performance (50% obtained at least 8
grade to all subjects).
111
Table 3. Descriptive indicators of marks obtained at the specialized disciplines, CIG undergraduate studies
N
Percentiles
Subjects studied / Grade
Mode
Valid
Missing
25
50
75

99
21
Between 8-9 Between 8-9 Between 8-9 Between 5-7
Managerial accounting
112
8
Fundamentals of accounting
119
1
Between 8-9
10
Between 8-9 Between 8-9
Financial accounting
120
0
Communication and Business negotiation
27
93
Analysis and design of Information systems
86
34
Project management
88
32
Production management
14
106
Financial analysis
113
7
Financial diagnosis
92
28
Financial Audit
94
26
Distribution, Logistics, Transportation
18
102
management, SCM, CRM
Strategic management
13
107
Between 8-9
10
Between 8-9 Between 8-9
Note: for efficiency reason, in the questionnaire, there were used three intervals for grades: between 5-7, between 8-9 and 10.
Source: own projection
II. The second hypothesis: the accounting profession

graduates who studied CIG specialization at FEAA,
work in the field of ERP. In Table 4 and Table 5 we
present the results of the statistical analysis
conducted.
Firstly, we were interested to find out whether
respondents are employed (Table 4) and if
theirs answer were yes, how many of them

work in the area of specialization pursued at
FEAA CIG (Table 5). In this respect, the
results indicate that 54.2% of the 120
respondents are employed out of which 66.2%
work in the field of accounting.The research
method applied is that of differences.
Table 4. Respondents indicators by their employment status

Are you currently employed?
Valid
Yes
No
Total
Frequency
65
55
120
Percent
54,2
45,8
100,0
Valid Percent
54,2
45,8
100,0
Cumulative Percent
54,2
100,0
Table 5. Distribution of respondents employed by their field

Are you working or have worked in the field of accounting (CIG)?
Valid
Yes
No
Total
Frequency
43
22
65
Percent
66,2
33,8
100,0
Valid Percent
66,2
33,8
100,0
Cumulative Percent
66,2
100,0
112
Secondly, our research has examined whether the

employees are using a computerized tool in the
work place, for solving the daily tasks (Table 6).
Those who answered affirmatively were asked to

indicate the category of the used application
(Table 7).
Table 6. Distribution of graduates who uses a computerized tool

At current job are you using a computerized tool for solving the daily tasks?
Valid
Frequency
57
8
65
Yes
No
Total
Percent
87,7
12,3
100,0
Valid Percent
87,7
12,3
100,0
Cumulative Percent
87,7
100,0
Table 7. Distribution of employed graduates according to the software used in the workplace
If you are using a computerized tool at the workplace, specify its category
Valid
ERP
SPSS
MS Excel
Transaction platform
Accounting generic software
Total
Frequency
32
1
1
1
22
57
Percent
56,1
1,8
1,8
1,8
38,5
100,0
Valid Percent
56,1
1,8
1,8
1,8
38,5
100,0
Cumulative Percent
56,1
57,9
59,7
61,5
100
The survey results (the concordance method) shows

that 57 respondents, namely 87.7% of graduates
working in the field of Accounting are using a software.
Moreover, 32 of them (out of 57), respectively 56.1% are
daily accessing an ERP product.
The study also determines whether CIG graduates,
working in the area of undergraduate specialization,
fulfill the duties of the ERP positions (Table 2). They
were asked to indicate whether, among their current

job duties, are also included those specific to jobs
from the ERP industry. Table 8 centralizes the
statistical analysis of responses received for the
tasks specific to the ERP Consultant position. For
shortage of space constraints, we shall mention only
the conclusions or other positions included in the
study.
Table 8. CIG Graduate ERP Consultant

Tasks completed at Work
development of the design specifications and program estimations
based on specifications
actively participate in the decision-making process to optimize the
information system
possesses advanced knowledge about existing software in the field of
activity and identify the best solutions on the market
Not at
Very few
all
Few
Much
Very
much
Total
Count
Count
Count
Count
Count
Count
42
13
65
38
15
65
14
14
18
15
65
Nr. 10(130)/2015
113
The results obtained (the concurrent variation method)

confirms the hypothesis originally set, according to
which, CIG graduates, enrolled in the 1st year of studies
at FEAA working in the field of accounting, performs at
work specific tasks specific to those from the ERP
industry. Respondents indicated that in varying
proportions, but in all cases more than 50%, could hold
positions in the area of ERP. Specifically, about:
50% ERP Manager, 52% ERP Consultant,
58% Management accountant, 51% Production
manager and 83% SCM manager.
profession graduates of FEAA who are not working

are eligible for employment in the field of ERP based
on the theoretical abilities acquired during their under
graduate studies taken within CIG specialization.
III. The third tier tackled during the present research has
considered testing the hypothesis that the accounting
In this regard have been analyzed the compulsory and

optional subjects from the curricula and were included in
the survey those subjects that transmit to students
applicative and theoretical knowledge required by the
ERP industry (Table 2). Table 9 contains the statistical
analysis of responses received from CIG graduates
(currently enrolled in different master programs in the 1st
year of studies) not working and the marks obtained by
them at selected subjects.
Table 9. Descriptive indicators of marks obtained at specialized disciplines by CIG specialization graduates
that are not working
Statistics
The subjects studied within the CIG specialization that provides the
theoretical and practical abilities required by an employee that works in the
ERP industry
Managerial accounting
Fundamentals of accounting
Financial accounting
Communication and Business negotiation
Project management
Production management
Financial analysis
Financial diagnosis
Financial Audit
Distribution, Logistics, Transportation management, SCM, CRM
Strategic management
N
Valid
45
51
55
55
12
37
41
4
52
41
42
6
4
Mode
Missing
10
4
0
0
43
18
14
51
3
14
13
49
51
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
Percentiles
25
50
2,00
2,00
2,00
2,00
2,00
2,00
1,00
1,25
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
2,00
75
3,00
2,00
2,00
3,00
2,00
2,00
2,00
2,75
2,00
3,00
2,25
2,00
2,00
Note: values are coded as follows: 1- grades between 5-7; 2 grades between 8-9; 3 grades between 9-10.
The research analyzed the responses for each
ERP job, according to theoretical and practical
abilities transmitted by each subject included in our
study. For lack of space, we display in Table 10
only the qualitative analysis results (grades
analysis) for the disciplines that are substantiating
theoretical and applied the position of ERP
Manager.
The results obtained by using the concordance
method, confirms the hypothesis originally set
114
according to which the CIG graduates possess,

bythe subjects studied and grades obtained during
their studies, the practical and theoretical abilities
required by the ERP industry positions. All the
results have approximate values and the
correlation between the knowledge of unemployed
graduate ERP position is as follows: 75% ERP
Manager,75% ERP Consultant, 92%
Managerial Accountant, 62% Production
Manager and 51% SCM Manager.
Table 10. Distribution of graduates that do not work by the criterion related to the study of those disciplines
that provide the necessary competences for ERP Manager position
Yes
No
Total
Count
Count
Count
Disciplines
37
45
18
10
55
55
4. Conclusions
The hypothesis that CIG graduates possess ERP
abilities acquired during their undergraduate
studies has been validated. The completion of
their professional traineeship shall involve
internship training courses at workplace, outside
their master program. Those subjects that
havent been studied within the CIG
undergraduate studies and not included within
the master pursued can be attendedon special
basis (certificate based courses);
The hypothesis stating that the CIG graduates
hold ERP position and fulfill specific tasks has
been validated as well. The CIG specialization
curricula provide courses that ensure solid
knowledge to the graduates. The research did
not perform a study on the number of hours
allocated for each discipline. For instance, the
ERP course has allocated just one hour/week of
practical training. On certain occasions, different
generations of graduates reported that this
situation is not conducive for their training as they
need more practical classes. Also, the fact that
students dont select the elective course on
Databases, delivered in the 2nd year of study,
truncate their professional preparation for this
domain.The remarks of the employers on this
issue should give food for thought to the tutors
of the CIG undergraduate program. These two
latter matters we intend to study them in a
different article and we believe they consist this
study limitations;
The third hypothesis, which studied the
relationship between the unemployed graduates,
interested in the field of ERP, was validated as
well. Their interestis generated by the fact that
the ERP platforms have become a regular
Nr. 10(130)/2015
presence within the Romanian companys

information systems. As a result, the accountant
professionals cannot ignore the important
professional and wage opportunities provided by
this domain, thus the hypothesis of Revolution
produced by the Enterprise Resource Planning
for the Facelift of Accounting Profession had
been validated by the research pursued in the
current paper.
The survey results, developed on a sample from
Romania's N-E region, may be representative also for
other regions, especially for graduates of prestigious
Romanian universities due to the fact that the
alignment of the educational curricula. The research
also points out that those graduates of CIG
specialization, willing to engage into a lifelong learning
process, are already employed on the ERP field. Their
profile is as follows: have an average age of 24 years,
50% of them having at most 6 months since the last
employment, the majority did not get promotions or
salary increases, their academic performance are
above the average of the sample and for half of the
subjects studied, 75% of the graduates employed in
the ERP industry have grades of at least 8 (on a 10-1
scale). We conclude by suggesting that, by pursuing
additional specialization courses, the CIG graduates
could easily address other specific areas of current
technology offer (Mobile technologies, Business
Intelligence/Business Analytics, Big Data, Cloud
Computing, Social networks, Software as a Service)
completing the necessary knowledge to become a
good and reliable professional accountant, consistent
with the requirements of employers in this decade.The
accounting professionals would thereby demonstrate
that they are able to adapt to the new demands of the
labor marketand even reinvent themselves in order to
find their place in the context of today's technological
advances.
115
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Anul XIII, nr.

l Analiza legturii dintre

domeniul public al Ministerului

vectori de imagine ai companiilor

l The Analysis of the Relationship

between the Public Domain of

Image Vectors for Companies

Planning's Revolution for the

Bogdan tefan IONESCU, Cecilia DAMOC

Doina FOTACHE, Vasile-Daniel PVLOAIA

Camera Auditorilor Financiari

Colegiul Editorial tiinific

Important pentru autori!

Tabelele i graficele se elaboreaz n alb-negru cu

Acest studiu i dorete s investigheze dac pentru

s fie inclus n raport. Cu toate acestea, atunci cnd ne

AUDIT FINANCIAR, anul XIII

Studiu privind calitatea rapoartelor de audit

Printre diveri factori pe care i comenteaz, au

care i cele referitoare la coninutul i structura

analizat, de asemenea, acest paragraf pentru a ne

Tabel 1. Numrul de misiuni, n procente, pe tipuri de auditori

1. Big 4 i companii parte din Top 40 networks

2. Alte firme locale de audit

Surs: Proiecie proprie

Ca o tendin general, am vzut c societile locale

Se poate observa cu uurin c auditorii

AUDIT FINANCIAR, anul XIII

Studiu privind calitatea rapoartelor de audit

adecvat i aa mai departe). Poate c un motiv pentru

deoarece i noi le considerm ca fiind mai "dotate"

ceea ce privete forma lor. De exemplu, paragraful

de recunoscut ce vroia s comunice raportul de

AUDIT FINANCIAR, anul XIII

Studiu privind calitatea rapoartelor de audit

ci, de asemenea, pe dou sau trei coloane - sume

justifica opinia advers a prezentat cu detalii mai mult de

a fost conform cu standardele. Ca atare, doar am

vorba de o astfel de cerin non-costisitoare, cum ar fi

Studiul de fa ne arat c este mult mai probabil pentru

Aceast lucrare a fost realizat n cadrul proiectului

Berinde, S. R., (2013), Forecasting the structure of

including the consequences on the audit market,

AUDIT FINANCIAR, anul XIII

Studiu privind calitatea rapoartelor de audit

Palmrose, Z., 1988, An analysis of auditor litigation

14. IAASB, 2009, Audit Quality Preliminary Matters

15. IAASB, 2009, AUDIT QUALITY - AN IAASB

Drd. Gabriela UUEANU,

AUDIT FINANCIAR, anul XIII

Ministerul Finanelor Publice i nivelul riscurilor n auditul public intern

1. Opinii i recenzii ntlnite n

operaionale a Ministerului Finanelor Publice, devenind

ce privete fluctuaia abaterilor dintre obiectivele

2. Metode de tratare statistic a

Utilizarea metodei statistice n activitatea de audit are

optimizarea planificrii auditului public intern prin

este o metod uor de aplicat (poate fi aplicat n

asigur o tratare a riscurilor la un nivel de

necesit cunotine minime de matematic i

dezvoltarea competenelor auditorilor n utilizarea

Utilitatea aplicrii tehnicilor de cercetare

stabilirea concluziilor i comunicarea/diseminarea