Revista NR 142 PDF

Anul XIV, nr.
142 - 10/2016
10/2016
l Importana raionamentului
profesional n contextul aplicrii

Standardelor Internaionale
de Raportare Financiar
l Studiu privind tehnicile
de contabilitate creativ
n contabilitatea managerial
l Aspecte privind impactul
evoluiei ratei dobnzii asupra

probabilitii de nerambrusare
Un profil conceptual privind
controlul
Dezvoltarea
conceptului de audit
social n Romnia
The development of
the social audit
concept in Romania
l The importance of professional
judgement applied in the context

of the International Financial
Reporting Standards
l Study regarding the creative
accounting techniques
in management accounting
l Aspects of the impact of interest
rate development on the

probability of default
A comprehensive conceptual profile
on control
Semnal editorial
Cartea intitulat Subiecte propuse la examenul de competen profesional n sesiunea

noiembrie 2015, editat de Camera Auditorilor Financiari din Romnia (CAFR), include toate
subiectele formulate (att cele care au fost date candidailor, ct i cele care au fost variante de
rezerv) pentru examenul de competen profesional, sesiunea noiembrie 2015. De asemenea,
cartea include soluii propuse de cei mai buni specialiti n domeniu din ar. Subiectele au fost
formulate pentru urmtoarele teme: legislaia specific CAFR, codul etic, contabilitate de
gestiune, OMFP 1802/2014, situaii financiare individuale elaborate conform IFRS,
contabilitatea grupurilor, audit intern, audit financiar, drept fiscal, drept comercial i civil,
dreptul muncii i proteciei sociale, matematic i statistic, economia ntreprinderii, economie
general i financiar, sisteme informaionale i sisteme informatice. Pentru pregtirea n
vederea susinerii probei III pot fi studiate exemplele complexe incluse n carte. Materialele sunt
n concordan cu bibliografia propus pentru examenele din anul 2015.
Avnd peste 200 de pagini de subiecte n domeniul auditului, cartea poate reprezenta un excelent
material de pregtire pentru cei ce i propun promovarea acestor examene, pentru doctoranzi,
masteranzi i studeni.
Pentru mai multe informaii, v rugm s accesai site-ul CAFR
sau s trimitei un mesaj la adresa cafr@cafr.ro
Sumar / Content
Ioana Iuliana GRIGORESCU, Camelia Daniela HAEGAN
Dezvoltarea conceptului de audit social
n Romnia Click here! ...................................................... 1043
The development of the social audit concept
in Romania Click here!....................................................... 1101
Sorin DOMNIORU, Radu OGARC, Cosmin BLOI

Un profil conceptual privind controlul Click here! ............... 1056
A comprehensive conceptual profile
on control Click here! ......................................................... 1114
Ionela IVAN
Importana raionamentului profesional n contextul
aplicrii Standardelor Internaionale de Raportare
Financiar Click here! ........................................................ 1069
The importance of professional judgement applied
in the context of the International Financial
Reporting Standards Click here! ........................................ 1127
Flavius-Andrei GUINEA
Studiu privind tehnicile de contabilitate creativ
n contabilitatea managerial Click here! ........................... 1078
Study regarding the creative accounting techniques
in management accounting Click here! .............................. 1136
Luminia Gabriela ISTRATE, Bogdan tefan IONESCU,

Monica HARALAMBIE
Aspecte privind impactul evoluiei ratei dobnzii
asupra probabilitii de nerambrusare Click here!.............. 1091
Aspects of the impact of interest rate development
on the probability of default Click here! .............................. 1149
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AUDIT FINANCIAR, anul XIV
Audit financiar, XIV,

Nr. 10(142)/2016,
1043-1055
Dezvoltarea
conceptului
de audit
social n Romnia
ISSN: 1583-5812; ISSN on-line: 1844-8801
Dezvoltarea
conceptului de
audit social
n Romnia
Ioana Iuliana GRIGORESCU,
Inspectoratul colar Judeean Cluj,

E-mail: ioanaiuliana69@yahoo.es
Camelia Daniela HAEGAN,
Universitatea de Vest din Timioara,

E-mail: camelia.hategan@e-uvt.ro
Rezumat
Lucrarea se refer n principal la auditul social, domeniu
insuficient dezvoltat n ara noastr. Conceptul de audit
social este definit n Romnia prin Legea asistenei
sociale nr. 292/2011, fiindu-i limitat aplicarea la acest
domeniu. La nivel internaional, conceptul are o arie de
aplicare mult mai vast.
Metodologia de cercetare este una calitativ. Obiectivele
lucrrii constau n dezvoltarea la nivel teoretic a
conceptului de audit social: definirea auditului social,
prezentarea etapelor i a obiectivelor acestui proces,
identificarea legturilor ntre dezvoltarea durabil,
rspunderea social-corporativ i auditul social,
realizarea unei analize comparative ntre auditul social,
auditul financiar i auditul intern, explicarea avantajelor
aplicrii auditului social n mediul de afaceri, n instituiile
cu caracter social i n administraia public,
exemplificarea de indicatori calitativi i cantitativi care
pot fi folosii n cadrul misiunilor de audit social i
propunerea unui model de aplicare a auditului social n
Romnia.
Cuvinte-cheie: Audit social, rspundere socialcorporativ, dezvoltare durabil, audit financiar,
indicatori sociali
Clasificare JEL: M14, M42
V rugm s citai acest articol astfel:

Grigorescu, I.I., Haegan, C.D. (2016), The development of the
social audit concept in Romania, Audit Financiar, vol. XIV,
no. 10(142)/2016, pp. 1101-1113, DOI:
10.20869/AUDITF/2016/142/1101
Link permanent pentru acest document:
http://dx.doi.org/10.20869/AUDITF/2016/142/1101
Nr. 10(142)/2016
1043
Introducere
Democraiile n curs de dezvoltare ntmpin dificulti
foarte mari n sfera economicului, socialului, dar i a
guvernrii democratice. n mediul privat putem spune c
societatea capitalist nelege economia n termeni de
rentabilitate economic, bazndu-se pe valori care nu
respect ntotdeauna etica, mediul nconjurtor sau nu
contientizeaz responsabilitatea social.
n mediul public, dei liderii politici au fost alei prin
metode democratice, de multe ori politicile sociale
implementate nu reprezint ntrutotul nevoile i
ateptrile cetenilor, iar funcionarii publici nu
gestioneaz eficient banii publici sau nu sunt suficient de
transpareni i responsabili n faa cetenilor, n serviciul
crora se afl. Se poate spune c exist o lips a
culturii de transparen ntre angajaii publici i sociali.
Totui, n ultimii ani n Europa i n lume sunt tot mai
multe companii care doresc s i asume
responsabilitatea social prin practici oneste,
transparen n gestiune i dezvoltarea n armonie cu
mediul nconjurtor.
De asemenea, cetenii sunt tot mai exigeni asupra
dreptului lor de a fi informai i de a exercita influen
asupra proceselor de luare a deciziilor. Numrul
clienilor ideologici crete n fiecare zi. De aici rezult
nevoia unei metodologii care s verifice coerena
aciunilor companiilor i instituiilor publice cu valorile
economiei sociale.
Termenul audit se refer la mai multe tipuri de audit,
printre care i auditul social. Auditul social este un
instrument care ajut entiti distincte s-i evalueze
aciunile de rspundere social-corporativ, pentru a
vedea n ce msur au reuit s finalizeze obiectivele
sociale pe care i le-au propus. El se poate aplica att n
mediul public, ct i n cel privat.
Demersul nostru a pornit de la faptul c auditul social
este un concept aproape necunoscut i neutilizat n
Romnia.
Obiectivele acestei lucrri sunt de a prezenta i de a
dezvolta conceptul de audit social i n Romnia, de a
clarifica i a contientiza rolul auditului social n contextul
economico-social actual, de a aduce argumente n
favoarea ideii c utilizarea auditului social are efecte
benefice asupra mediului economic i social, precum i
prezentarea modului de desfurare al unui audit social
i propunerea unui model de aplicare a acestuia n
Romnia.
1044
O societate dezvoltat se msoar prin natura i

calitatea serviciilor sociale pe care le ofer cetenilor
si. De aceea, este necesar creterea transparenei n
toate domeniile vieii economice i sociale publice i
private.
1. Originea conceptului
de audit social
Termenul de audit a aprut n Anglia la sfritul
secolului al XIII-lea i avea conotaii legate de domeniul
financiar-contabil. n secolul XX, n Statele Unite ale
Americii activitatea auditorilor s-a extins i spre domeniul
social. Astfel, Howard Bowen a publicat cartea Social
responsibility of businessman, n care menioneaz c
oamenii de afaceri sunt responsabili fa de societate i
trebuie s urmeze strategii n concordan cu obiectivele
sociale (Idowu, 2015).
n Europa conceptul de audit social este utilizat pentru
prima dat prin ideile radicale ale lui George Goyder din
anii 50, care a publicat n anul 1961 cartea The
responsibility company. Ulterior, n anul 1973, John
Humble public volumul Social responsibility audit: A
management tool for survival.
Auditul social ctig teren n Europa. Astfel, n Anglia
asociaia Social Audit Limited i public rezultatele n
revista Social Audit Quarterly, iar n Frana ia natere
Asociaia de Expertiz i Audit Social care a contribuit la
nfiinarea Institutului Internaional de Audit Social.
2. Definirea auditului social n

literatura de specialitate
Pentru a putea aprecia un posibil interes al companiilor
i al prilor interesate pentru auditul social considerm
c trebuie fcute cteva clarificri conceptuale asupra
terminologiei utilizate n literatura de specialitate
internaional, unde gsim o multitudine de termeni
precum: social responsability accounting (Ro.
contabilitatea responsabilitii sociale), corporate social
reporting (Ro. rspundere social-corporativ), social
audit (Ro. audit social), ethical statement (Ro. declaraie
de etic), values report (Ro. raportul valorilor), social
statement (Ro. situaie social), social account (Ro. cont
social), ethical audit (Ro. audit etic), memoria sobre
desarollo sostenible, balance societal, auditora social,
audit social (Morros i Vidal, 2005; Mugarra, 2004).
Dezvoltarea conceptului de audit social n Romnia
n literatura de specialitate a anilor 1980-1990 au existat

diferii autori cu preocupri legate de auditul social,
autori care au definit i au difereniat auditul social de
alte forme de audit. Astfel, Vatier (1980) definea auditul
social ca pe un instrument de conducere i de gestiune,
precum i un demers de observare care, spre deosebire
de auditul financiar sau contabil, tinde, n domeniul su,
s estimeze capacitatea unei organizaii de a gestiona
problemele umane sau sociale pe care le genereaz
mediul su i pe acelea care le suscit ea nsi prin
utilizarea personalului necesar desfurrii propriei
activitii.
Spreckley (1981) menioneaz c auditul social este
un concept legat de ntreprinderile sociale i reprezint
un mijloc de prob a caracterului social a acestora.
Candau (1985) consider auditul social un demers
obiectiv independent i inductiv de observare, analiz,
evaluare i recomandare ce se bazeaz pe o
metodologie i care utilizeaz tehnici ce permit, n raport
cu diferite refereniale explicite, identificarea, ntr-o prim
etap, a punctelor forte, a problemelor generate de
utilizarea personalului, precum i a constrngerilor, sub
forma costurilor i a riscurilor.
Zadek i Raynard (1995) consider c auditul social
reprezint, ntr-o variant mai complet, un proces care
permite unei organizaii s-i evalueze eficiena social
i comportamentul etic n comparaie cu obiectivele sale,
n aa fel nct s poat mbunti rezultatele sociale i
solidare i s dea socoteal pentru ele n faa prilor
interesate.
Preocuprile n domeniul auditului social au continuat i
dup anul 2000, captnd i atenia instituiilor europene.
Astfel, Comisia European (2001) definete n Cartea
Verde auditul social ca pe o evaluare sistematic a
impactului social al unei organizaii n raport cu anumite
norme i ateptri.
Roquei i Retolaza (2005) precizeaz c semnificaia
termenului de audit social poate fi diferit de la o ar la
alta. De exemplu, termenul raport social sau balance
societal utilizat n Frana, se refer la toate iniiativele
care n form direct i sistematic, cu criterii stabilite
de-a lungul timpului, caut s reflecte modul de aciune
al firmei n mediul social. Memoriul asupra dezvoltrii
durabile sau memoria sobre el desarollo sostenible
utilizat n Spania, se refer la informaii voluntare
realizate de o entitate, pentru a informa despre aciunile
sale sociale. Termenul audit social sau auditora social
Nr. 10(142)/2016
utilizat, de asemenea, n Spania nseamn verificarea

extern a informaiei oferite n raportul social, prin
intermediul unui proces regularizat cu anterioritate.
Igalens i Peretti (2008) au perceput auditul social ca pe
o form de observare sau ca pe un raionament logic i
l-au definit ntr-o form mai complet, astfel: o form de
observare care urmrete verificarea principiilor,
politicilor, proceselor i rezultatelor din domeniul relaiilor
organizaiei cu partenerii si, dac: a realizat efectiv
ceea ce a afirmat c are de fcut; a utilizat cel mai bine
mijloacele sale; i-a conservat autonomia i patrimoniul;
este capabil s realizeze ceea ce a afirmat c vrea s
fac; a respectat regulile artei; tie s-i evalueze
riscurile.
n Romnia, chiopoiu Burlea (2008) definete auditul
social n volumul Audit social de la teorie la practic
drept un proces complex, obiectiv, independent i
inductiv prin care se observ, analizeaz i evalueaz
realitatea social dintr-o organizaie n raport cu criteriile
sale de eficien i de performan, precum i n
conformitate cu reglementrile interne i externe n
vigoare, n scopul remedierii punctelor slabe i nlturrii
factorilor de risc social. Chivu (2006) descrie pe scurt
modul de realizare a unui audit social i prezint
exemple de indicatori de referin utilizai n
managementul resurselor umane.
Din cercetarea calitativ realizat am constatat c
literatura de specialitate din Romnia nu abund n
articole i lucrri pe tema auditului social.
n mediul legislativ din Romnia, conceptul de audit
social apare n anul 2011, n Legea asistenei sociale nr.
292/2011. La aliniatele 1-4 ale articolului 142 se prevede
c: Furnizorii privai de servicii sociale, autoritile
contractante, precum i alte persoane fizice sau juridice
care finaneaz servicii sociale, pot solicita evaluarea
independent a contractelor de finanare pentru
furnizarea serviciilor sociale, prin demararea procedurilor
de audit social. Auditul social se realizeaz de ctre
auditorul social i are n vedere, n principal, urmtoarele
aspecte:
a) Verificarea planurilor i a procedurilor stabilite
de furnizorii de servicii sociale pentru serviciile
finanate;
b) Evaluarea eficienei i eficacitii serviciilor
sociale contractate;
c) Verificarea exactitii informaiilor utilizate;
d) Recomandarea de ameliorri operaionale.
1045
Definiia propus n Romnia pentru auditul social, prin

Legea 292/2011, nu are n vedere toate aspectele de
responsabilitate social, aa cum apare n literatura de
specialitate internaional, ci se refer doar la
contractele de finanare pentru furnizarea serviciilor
sociale de ctre furnizorii privai, dar auditul social este
un instrument generic de responsabilitate social, un
instrument de management, putnd fi folosit de orice tip
de organizaie public sau privat.
Acceptm ideea c entitile sociale trebuie s fie
primele care adopt sau folosesc auditul social n
gestiunea intern, datorit faptului c ele au la baza

funcionrii obiective sociale, iar una dintre preocuprile
acestor organizaii trebuie s fie mbuntirea continu
a acestor obiective. Auditul social, ns, ajut orice tip de
organizaie s-i msoare rezultatele sociale, pe cinci
arii diferite (Spreckley, 1981): profitul, resursele umane,
impactul public, impactul asupra mediului, respectiv
produsele i serviciile pe care le ofer.
Figura 1 sintetizeaz punctul de vedere al diferiilor
autori care au ncercat s defineasc conceptul de audit
social.
Figura 1. Ce este auditul social?
Sursa: Prelucrrile autorilor, 2016
Dup analizarea acestor definiii, n opinia noastr

auditul social este un proces de evaluare continu,
care poate fi integrat n ciclul normal de activitate al
unei organizaii planificare, evaluare, raportare
i poate fi considerat o condiie esenial pentru
entiti i organizaii n realizarea progresului i a
concesiilor cu societatea din care fac parte.
3. Metodologia de cercetare
Metodologia de cercetare este una calitativ. Am realizat
o cercetare documentar a literaturii de specialitate din
1046
Romnia i din strintate manuale, cri, articole de

specialitate i legislaia n vigoare din domeniu. Am
accesat site-uri i baze de date electronice relevante,
cum ar fi cele ale Comisiei Europene i ale unor instituii
publice i sociale din Romnia i din strintate. Pe
baza datelor culese am realizat o descriere a evoluiei
auditului social la nivel internaional, dar i o descriere a
situaiei actuale din Romnia. De asemenea, vom
explica implicaiile auditului social n viaa unei instituii
sau a unei companii private, pentru a demonstra c
utilizarea lui are efecte benefice asupra mediului
economic i social.
4. Rolul auditului social legtura

dintre dezvoltarea durabil,
rspunderea social-corporativ
i auditul social
ntrebarea care se pune este: de ce companiile i prile
interesate ar trebui s fie preocupai de aplicarea
auditului social?
n prezent se vorbete foarte mult despre dezvoltarea
sustenabil, care presupune rezolvarea unor probleme
ale vieii economice i sociale la nivel mondial i care
poate fi realizat numai prin implicarea activ a tuturor
agenilor economici. Pilonii dezvoltrii sustenabile sunt
dezvoltarea economic, social i de mediu (Anghel,
2009).
n Romnia, rapoartele de responsabilitate social nu
reprezint o prioritate (Bunea, 2013). Companiile
naionale au nceput s adopte politici de
responsabilitate social n momentul n care au vrut s
adere la Bursa de Valori Bucureti, ntruct erau obligate
de Codul de Guvernan Corporativ al acesteia. n plus,
rapoartele realizate nu prezint cu adevrat strategii de
responsabilitate social, nici rezultatele aplicrii acestor
strategii i, cu att mai puin, msuri de mbuntire a
acestora.
Termenul de responsabilitate social-corporativ se

utilizeaz n Europa de la nceputul secolului XXI i
capt pe zi ce trece o importan tot mai mare. Comisia
European a redefinit responsabilitatea social a
ntreprinderilor n anul 2011 ca fiind responsabilitatea
ntreprinderilor pentru impactul pe care l au asupra
societii. Astfel, apare o nou abordare care
presupune integrarea voluntar de ctre ntreprinderi a
preocuprilor sociale i de mediu n activitile
comerciale i n relaiile lor cu prile interesate,
contribuind n acest fel la concilierea atribuiilor
economice, sociale i de mediu n cooperarea cu
partenerii lor.
Activitile de responsabilitate social-corporativ (CSR)
ale companiilor trebuie s fie n conformitate cu politica
de dezvoltare sustenabil a acesteia. Aici intervine rolul
auditului social. Acesta cerceteaz coerena dintre
activitile de responsabilitate social-corporativ i
politicile de dezvoltare durabil ale companiei, cu scopul
de a mbunti rezultatele sociale i de mediu ale
acesteia. De aici rezult necesitatea auditului social.
Schematic, procesul de evaluare i mbuntire
continu a politicilor de dezvoltare durabil i a
aciunilor de rspundere social-corporativ ale
organizaiilor trebuie s se desfoare aa cum
rezult din Figura 2.
Figura 2. Relaia dintre dezvoltarea durabil, rspunderea social-corporativ i auditul social
Nr. 10(142)/2016
1047
Pentru a nelege mai bine rolul auditului social vom

da cteva exemple de politici de dezvoltare durabil
i de aciuni de rspundere social-corporativ:
a. Politici de dezvoltare durabil:
- n mediul economic: reducerea srciei,
accesul la utiliti, finanarea
infrastructurii;
-
n mediul social: susinerea familiilor cu

mai muli copii, securitatea n munc,
susinerea persoanelor cu handicap;
n mediul cultural: accesul la educaie,

calitatea informrii;
n mediul financiar: acoperirea pensiilor,

etica afacerilor;
n sntate: accesul la medicamente

compensate, eradicarea maladiilor;
Etic: respectarea drepturilor omului,

lupta mpotriva corupiei, buna
guvernare etc.
b. Aciuni de rspundere social-corporativ:

-
Implicarea tuturor organizaiilor n

activiti de dezvoltare economic i
social a societii;
Investiii realizate pentru binele

comunitii;
Afaceri transparente, aciuni

transparente;
Neacceptarea ca parteneri sau
colaboratori a firmelor care sprijin
producia de armament;
Politici de promovare i de perfecionare

a personalului;
Afaceri etice;
Programe sociale pentru diabetici,

orfani, persoane dependente de droguri;
Acordarea de burse de studii pentru

categorii de elevi defavorizate;
Sprijinirea cercetrii n domeniul

mediului nconjurtor etc.
n concluzie, rolul auditului social este:
1048
S evalueze obiectivele de dezvoltare

durabil fixate;
S verifice dac activitile de

responsabilitate social-corporativ fixate
sunt n concordan cu politica de
dezvoltare durabil a entitii;
S evalueze performanele realizate de

ctre entitate;
S verifice informaiile pe care le conine

Raportul de responsabilitate social a
entitii;
S constate eventualele deficiene;

S fac recomandri pentru deficienele
constatate astfel nct atitudinea
organizaiei fa de domeniul economic,
social i fa de mediul nconjurtor s
se mbunteasc permanent.
5. Analiz comparativ
ntre auditul social, auditul
financiar i auditul intern
Raportrile anuale ale organizaiilor se refer cu
preponderen la informaii financiare. n ultimul timp
s-a considerat c pentru a avea o imagine mai
complet i pentru a crete ncrederea utilizatorilor n
raportrile prezentate sunt necesare i informaiile
nefinanciare. Astfel, la nivel european s-a aprobat
Directiva 2014/95/UE care oblig ntreprinderile de
interes public cu peste 500 de angajai s publice o
declaraie nefinanciar care s cuprind informaii
privind cel puin aspectele de mediu, sociale i de
personal, respectarea drepturilor omului i
combaterea corupiei i drii de mit. n acest mod,
informaiile financiare fac obiectul auditului financiar,
iar informaiile nefinanciare fac obiectul unor alte
forme de audit, printre care i auditul social. Pentru
evaluarea intern a activitii unei organizaii se
realizeaz auditul intern.
Prin urmare, vom analiza asemnrile i deosebirile
ntre auditul social i auditul financiar, respectiv
auditul intern, identificate i prezentate schematic n
tabelul urmtor:
Tabelul 1. Caracteristicile diferitelor tipuri de eudit

Caracteristica
Organism internaional
abilitat
Audit financiar
Social Accountability
International (SAI)
Federaia Internaional a
Contabililor (IFAC)
Standardizare
internaional
Standardizare
internaional
implementat n Romnia
Standarde SAI SA8000

Neidentificat un organism
profesional distinct*
Obiectiv
Evaluarea performanelor
sociale ale unei activiti a
unei organizaii
Standarde Internaionale
de Audit (ISA)
ISA aprobate de ctre
Camera Auditorilor
Financiari din Romnia
(CAFR)
Exprimarea unei opinii
asupra situaiilor financiare
ale unei organizaii
Utilizatori
Independena
Perioada auditat
Prile interesate
Cerin obligatorie
Stabilit prin plan anual
Periodicitate
Anual sau perioade mai

scurte
Voluntar
Raport cu constatri i
recomandri
Obligativitate
Finalizare
*
Audit social
Prile interesate
Cerin obligatorie
De regul, exerciiul
financiar
Anual
Impus de lege i voluntar
Raport cu exprimarea
opiniei
Audit intern
Institutul Global al
Auditorilor Interni
(IIA Global)
Standarde internaionale
de audit intern
Standarde aprobate de
ctre CAFR n colaborare
cu Asociaia Auditorilor
Interni
Evaluarea proceselor de
guvernan, management
al riscului i de control
intern
Conducerea
Cerin obligatorie
Stabilit prin plan anual
Anual
Impus de lege i voluntar
Raport cu constatri i
recomandri
n Romnia exist organizaii care ofer servicii de evaluare a SA8000, dintre care Societatea Romn de Asigurare a Calitii a
emis cele mai multe certificate n cadrul schemei de certificare SA8000 a IQNet Ltd., http://www.saasaccreditation.org/sites/default/
files/u4/CB_By_Country_Q1_2015.pdf
n ultimii ani, n Romnia preocupri privind studierea

activitii de audit social a avut Institutul de Economie
Social, care este un program al Fundaiei pentru
Dezvoltarea Societii Civile iniiat i dezvoltat n cadrul
proiectului PROMETEUS Promovarea economiei
sociale n Romnia prin cercetare, educaie i formare
profesional la standarde europene, proiect cofinanat
din Fondul Social European prin Programul Operaional
Sectorial Dezvoltarea Resurselor Umane 2007-20131.
Din tabelul de mai sus se observ c n Romnia nu s-a
creat nc un organism profesional independent care s
gestioneze activitatea de audit social, dar asociaia
internaional SAI a acreditat mai multe organizaii de
certificare din Romnia. De aici se poate trage concluzia
c ntr-un viitor apropiat este posibil s se nfiineze i un
organism profesional naional.
1
http://www.ies.org.ro/ies-1
Nr. 10(142)/2016
Pe baza celor prezentate apreciem necesitatea tuturor

formelor de audit menionate pentru a se contribui la
certificarea unei imagini mai complete a rezultatelor
activitilor organizaiilor n scopul sporirii ncrederii
utilizatorilor n raportrile acestora. De asemenea,
auditorii informaiilor pot colabora ntre ei i se pot baza
unii pe activitatea celorlali.
n continuare vom detalia procesul de audit social i
metodologia de identificare a indicatorilor de audit social
cu exemplificarea acestora.
6. Procesul de audit social

Auditul social este o metod sau un instrument de
gestiune intern a companiei. Se presupune c nicio
companie nu va falsifica propriul proces de
autoevaluare, dar dac firma pretinde elaborarea unui
raport de audit social care s fie difuzat publicului i care
1049
s ofere mai mult credibilitate, el va trebui certificat de

o persoan independent, extern entitii.
n funcie de scopul auditului social i al obiectivelor
urmrite acesta poate fi realizat de ctre un auditor
intern, un auditor extern sau de ctre o echip de audit
aleas din cadrul companiei, cu reprezentarea
proporional a tuturor grupurilor interesate.
Dup chiopoiu Burlea (2008), etapele unei misiuni de
audit social sunt:
- Etapa de prediagnostic care presupune stabilirea
misiunii de audit social (intern sau extern);
- Localizarea i cunoaterea organizaiei mai ales n
cazul auditorului extern;
- Depistarea problemelor reale cu care se confrunt
entitatea;
- Schiarea unui plan de lucru;

- Etapa de culegere a informaiilor i controlul
acestora;
- Etapa de analiz a informaiilor;
- Etapa de verificare i validare a informaiilor n care
se elaboreaz raportul de audit;
- Etapa de formulare a recomandrilor.
Putem constata c etapele identificate anterior se nscriu
n linii mari n aceleai caracteristici ca i celelalte
misiuni de audit care au fost comparate anterior, de
unde rezult c misiunile de audit au aceleai reguli
generale: doar obiectul activitii este diferit.
n figura urmtoare este prezentat, ntr-o form sintetic,
procesul de audit social:
Figura 3. Procesul de audit social
Elementele necesare pentru realizarea unui audit social

de calitate pot fi:
1050
- Motivare suficient din partea companiei;
- Consens i participare direct a tuturor celor

interesai;
- Informare corect asupra obiectivelor auditului social;
merg de la iniiativa realizrii auditului social

propunere, aprobare, organizarea procesului i pn la
realizarea efectiv a acestuia.
- Existena unei echipe de audit aleas din cadrul

companiei, cu reprezentarea proporional a tuturor
grupurilor interesate;
n cazul n care auditul social se realizeaz de ctre

grupul format din diversitatea persoanelor sau grupurilor
implicate sau afectate de activitatea entitii, echipa
responsabil va realiza planificarea, coordonarea,
calendarul auditului social i indicatorii necesari, iar
restul actorilor:
- Stabilirea unor indicatori adecvai cu obiectivele care

se doresc a fi evaluate;
- Participarea unor persoane externe, care s dein
competena necesar pentru a putea monitoriza
procesul de audit, pentru a putea oferi consultan n
caz de nevoie i pentru a certifica validitatea
metodelor i instrumentelor utilizate i
reprezentativitatea prilor participante.
Auditul social este un proces care dureaz o perioad
prestabilit un an sau o perioad de cteva luni n
funcie de obiectivele i de indicatorii stabilii. Este un
proces care trebuie s parcurg nite pai logici, care
- Rspund n mod individual sau n grup indicatorilor

stabilii;
- Particip la edinele de interpretare a indicatorilor
obinui;
- Fac propuneri de mbuntire pe baza rezultatelor
obinute.
Etapele de organizare ale auditului social pot fi
urmtoarele:
Figura 4. Etapele de organizare ale auditului social
Nr. 10(142)/2016
1051
7. Indicatorii de audit social

Majoritatea organizaiilor nu ncep de la zero, ci au
metode proprii prin care adun informaii i opinii sau
reflect asupra elementelor care nu au coninut pur
economic. Aceste metode sunt ns fragmentate i puin
structurate.
Auditul social se bazeaz pe ceea ce exist i continu

s se construiasc pn la obinerea unei structuri
integrate i logice. Majoritatea organizaiilor rmn
surprinse cnd descoper c realizau multe elemente de
audit social, dar fr s-i dea o form complet.
Metodologia de identificare a indicatorilor de audit social
pe care o propunem este urmtoarea:
Figura 5. Metodologia de identificare a indicatorilor
Indicatorii sociali au rolul de a sintetiza

informaiile care se obin n misiunile de audit
social i ei trebuie s surprind esena
fenomenelor. De aceea, auditorul social, pe baza
raionamentului i a logicii sale, trebuie s aleag
acei indicatori a cror evoluie poate fi urmrit
un timp n scopul utilizrii lor ca instrumente
1052
eficiente ale politicii sociale (chiopoiu Burlea,

2008).
n continuare prezentm cteva exemple concrete de
ntrebri sau indicatori identificai n literatura de
specialitate analizat, care pot ajuta orice tip de
organizaie s verifice dac activitile sale reflect
idealurile i valorile pe care le promoveaz.
Figura 6. Exemple de indicatori

TIPURI DE ORGANIZAII CARE
POT APLICA AUDITUL SOCIAL
Instituii sociale - publice i private:
Crucea Roie, Asociaiile
Pensionarilor,
Casele Naionale de Asigurri de
Sntate, Casele de Pensii, Direcia
de Munc i Protecie Social,
rezidenele publice i private,
orfelinatele, fundaii, asociaii, cmine
de btrni, ONG-uri etc.
Instituiile publice: de nvmnt, de
cultur, din domeniul sntii,
primriile.
Firmele private de: transport,
comer, servicii de curenie, de
ntreinere, activiti financiare,
consultan i formare profesional,
agricultur, industrie etc.
EXEMPLE
DE INDICATORI CALITATIVI
Dac produsele sau serviciile
organizaiei contribuie la mbuntirea
calitii vieii;
Dac organizaia are o poziie critic
fa de excesele societii;
Dac se asigur o bun circulaie a
informaiei att n interiorul ct i n
exteriorul organizaiei;
Dac angajaii iau parte la deciziile care
se refer la munca lor sau la viitorul
organizaiei;
Dac se acord o atenie special
calitii muncii (echipamente de
protecie);
Dac se fac eforturi pentru a mbunti
calificarea personalului;
Dac organizaia sprijin sau este
solidar cu grupurile sau regiunile
defavorizate;
Dac furnizorii, clienii sau colaboratorii
organizaiei aplic politici de protecie a
mediului nconjurtor;
Dac s-a urmrit un criteriu etic la
alegerea bncii cu care se lucreaz;
Dac se realizeaz colectarea selectiv
a deeurilor.
EXEMPLE
DE INDICATORI CANTITATIVI
Cantitatea de materiale recuperate
sau reciclate;
Volumul i calitatea
produselor vndute sau a serviciilor
prestate;
Numrul persoanelor care au
beneficiat de formare
profesional/an;
Cantitatea creditelor oferite;
Volumul de alimente donate
grupurilor defavorizate;
Numrul burselor atribuite;
Numrul de reclamaii formulate la
adresa organizaiei;
Numrul posturilor reduse;
Diferena dintre salariul cel mai
mare i cel mai mic n cadrul
organizaiei;
Cantitatea de ap reutilizat;
Costuri aferente proteciei mediului
nconjurtor;
Numr de articole sau publicaii
realizate de ctre organizaie
despre protecia mediului
nconjurtor;
% din profit destinat proiectelor
benefice.
Concluzii
are o importan deosebit, deoarece aplicarea lui
contribuie la:
- mbuntirea calitii serviciilor sociale n
Romnia;
- dezvoltarea unui mediu de afaceri implicat social i
responsabil cu mediul;
- garantarea respectrii drepturilor i principiilor
fundamentale ale angajailor plata unui salariu
minim, sntatea i securitatea n munc, lipsa
discriminrilor, dreptul la asociere i negociere
colectiv etc.;
- mbuntirea calitii serviciilor prestate ctre
ceteni de ctre instituiile statului;
Nr. 10(142)/2016
- respectarea dreptului de control al cetenilor

asupra celor care guverneaz i le reprezint
interesele sau dreptul de participare activ la
aciunile publice, n vederea mbuntirii calitii
vieii n ara noastr;
- creterea transparenei n toate domeniile vieii
economice i sociale, publice i private din Romnia;
- generarea unei noi atitudini culturale a cetenilor din
Romnia, de implicare mai activ n activitile
publice i sociale.
n dorina de a construi o societate mai dreapt i mai
solidar, n Romnia este important att dezvoltarea
conceptului de audit social la nivel teoretic, ct i
introducerea unor elemente din practica celor care aplic
auditul social de mai mult timp.
1053
Adevrul este c, aa cum este prezentat n literatura de

specialitate internaional, auditul social este un proces
complex, care dureaz n timp i este destul de
costisitor. Volumul de informaii pe care l poate oferi un
raport de audit social este extins i poate servi
necesitilor diferitelor tipuri de pri interesate.
n cadrul instituiilor sociale din Romnia, aa cum este
prevzut n Legea asistenei sociale, auditul social va
putea fi realizat de un auditor social, ale crui caracteristici i atribuii vor fi stabilite prin lege. Dar care ar fi
alternativa certificrii externe a auditului social n Romnia pentru celelalte tipuri de instituii publice sau private?
n opinia noastr, una dintre opiuni ar putea fi
certificarea rapoartelor de audit social prin
intermediul unei instituii publice, pe baza unor criterii
stabilite anterior. Cnd spunem instituii publice ne
referim, de exemplu, la un departament creat n
cadrul primriilor, care ar oferi avantajul cunoaterii
mediului economic i social local i al agilitii n
realizarea procesului de certificare, datorit apropierii
de organizaiile din zon. Riscul pe care l prezint
aceast variant ar fi ca administraia local s
impun criterii care nu ar fi suficient de relevante

pentru un anumit sector.
O alt opiune, poate chiar mai interesant, ar putea fi o
combinaie ntre administraiile locale i organizaiile
profesionale din diferite sectoare de activitate. Aceast
variant ar oferi avantajul c organizaiile profesionale ar
putea identifica indicatorii cei mai potrivii pentru fiecare
sector, iar certificarea ar fi oferit de administraia local,
ca reprezentant extern, cu credibilitate real, care poate
evalua aciunile sociale realizate de ctre organizaii.
Pentru nceput s-ar putea iniia cteva misiuni cu
caracter experimental la nivelul unor primrii i, n baza
experienelor concrete realizate, s-ar putea generaliza.
Aspectele prezentate au avut un caracter pur teoretic
ceea ce diminueaz relevana cercetrii, dar obiectivul
principal a fost cel de a aduce n discuie tema abordat
i de a propune soluii teoretice. Cercetarea poate fi
continuat ca direcie viitoare prin abordare practic
pentru validarea soluiilor propuse i pentru identificarea
eventualelor corecii n vederea realizrii unei activiti
de audit social de calitate.
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1055
Audit financiar,
Nr. 10(142)/2016,
1056-1068
Sorin DOMNIORU,
RaduXIV,
OGARC,
Cosmin
BLOI
ISSN: 1583-5812; ISSN on-line: 1844-8801
Un profil
conceptual
privind
controlul
Sorin DOMNIORU,
Universitatea din Craiova,

E-mail: domnisorusorin@yahoo.com
Radu OGARC,

E-mail: rfogarca@yahoo.com
Cosmin BLOI,
Rezumat
Lucrarea pornete de la neclaritile ce persist n ceea
ce privete utilizarea termenului control. Pentru
atenuarea acestor ambiguiti, dup o punere n tem,
se propun o serie de ntrebri al cror rspuns nuanat
s contribuie la rafinarea nelegerii i perceperii corecte
a controlului, desigur n raport cu pletora de concepte
asemntoare.
Pe parcursul argumentrii sunt elaborai i prezentai o
serie de piloni sau vectori conceptuali privind controlul n
sensul su cel mai larg, n antitez cu unele forme mai
restrnse, formulri echivoce sau chiar denaturate.
Desfurarea este mbogit i cu unele aseriuni ale
autorilor privind modul de asigurare a controlului
dezirabil, n sensul de stare armonioas, ce poate
rspunde cu succes ateptrilor oneste.
n final, se ajunge la concluzia c n condiiile actuale
controlul nu se poate defini dect ntr-o abordare
holistic i se propune un profil conceptual pe seama
cruia s se poat explica mai uor ce poate include, de
fapt, controlul.
Cuvinte-cheie: Control, ondulator, management, risc,
gestiune, controlling, audit, verificare.
Clasificare JEL: M00, M10, M14, M42, M49

E-mail: baloimg@gmail.com

Domnioru, S., Ogarc, R., Bloi, C. (2016), A comprehensive
conceptual profile on control, Audit Financiar, vol. XIV, no.
10(142)/2016, pp. 1114-1126, DOI:
10.20869/AUDITF/2016/142/1114
1056
Un profil conceptual privind controlul
Introducere
n literatura de specialitate i n legislaie, precum i n
limbajul cotidian al practicii profesionale, apar
ambiguiti i contradicii privind utilizarea noiunii de
control, concept ce nu este nc suficient de clar.
Motivele sunt extrem de diverse i se ntlnesc n
continuare utilizri necorespunztoare ale unor concepte
similare, cum ar fi: audit, inspecie, verificare, examinare,
cercetare, evaluare, revizuire, controlling, control de
gestiune, analiz etc.
n permanen, domeniul normativ nu nceteaz s se
extind, tratrile echivoce pn la contradictorii ale
noiunilor se amplific, devenind o surs de inspiraie nu
totdeauna fericit. Frecvent scprile de sorginte
conceptual sunt interpretate n mod subiectiv i uneori
chiar abuziv, conducnd la situaii speculative
periculoase.
Asupra coninutului controlului nu exist unanimitate n
ceea ce privete punctele de vedere ntlnite n literatura
de specialitate i nici nu se ntrevd semne c se va
ajunge la o astfel de stare n viitorul apropiat. n sprijinul
acestei idei, considerm suficient a aduce n atenie
definiia oferit de Dicionarul de Management (2011, p.
3), care precizeaz scurt i la obiect dar, neeficient:
controlul este prin natura sa un termen ambiguu. n jurul
acestei prudene elegante, ncercm s definim o serie
de vectori, ce ar putea ajuta la atenuarea echivocului.
Abordarea noastr nu este ntmpltoare i din
perspectiva potrivit creia orice publicare respectabil n
domeniu debuteaz sau include consistente precizri
privind coninutul termenilor utilizai. Acest efort este
realizat tocmai pentru a diminua riscul nelegerii,
interpretrii i utilizrii greite. Desfurarea de fa nu
conine rspunsuri ferme, imuabile, ci mai degrab
perspective, sugestii pe marginea unor ntrebri.
1. Metodologia de cercetare
Articolul propune o cercetare exploratorie i descriptiv.
Obiectivul cercetrii l constituie mai buna clarificare a
coninutului i utilizrii noiunii de control, astfel nct
echivocul specific s poat fi minimizat.
Pentru aceasta am utilizat un instrumentar specific
cercetrii calitative, constructiviste, ce presupune o
abordare interpretativ a subiectului examinat. Astfel,
lucrarea pornete de la studiul literaturii i legislaiei
specifice, ca baz a elaborrii profilului conceptual prin
Nr. 10(142)/2016
utilizarea examinrilor obiective i a antitezei elocvente,

pe un subiect sensibil nu foarte deschis abordat, ci mai
degrab prudent.
Combinarea ideilor teoretice cu cele dobndite din
experiena autorilor ne-a dat posibilitatea s realizm o
prezentare cursiv i persuasiv, n msur s susin,
inductiv i deductiv, profilul controlului propus i
concluziile desprinse.
Pe baza autointerogrii, a rspunsurilor argumentat
oferite i a nuanrilor inerente, am procedat la o bogat
expunere contextual i transversal, n care am reliefat
o parte considerabil a ceea ce poate nsemna controlul.
Pe baza raiunilor i a deduciilor logice, desigur nelipsite
de riscurile subiectivitii, am ncercat o mai bun
definire a controlului, ct mai concis posibil i preferabil
de utilizat de ctre specialitii domeniului.
2. Retrospectiva literaturii
relevante i ncercri de
conceptualizare
Preocuparea noastr fiind clarificarea unei secvene
conceptuale, ne-am decis s lucrm prin a formula unele
ntrebri corespunztoare nedumeririlor ntlnite n
literatura tiinific, raiunea i practica de specialitate
la care s conturm rspunsuri:
1. Cnd a aprut controlul?
2. Ce este controlul: un atribut, un principiu, un proces/o
aciune, un instrument/dispozitiv sau o funcie, un
ansamblu de elemente, o stare, o anumit atmosfer,
o relaie social?
3. Exist diferene ntre control i controlling, ntre
controlul intern i cel de gestiune, ntre cel managerial
i organizaional, ntre control i revizie, dar ntre
control i inspecie sau ntre control, verificare i
audit, ntre audit i monitorizare?
4. Unul dintre atributele managementului este cel de
control sau cel de control-evaluare? Au acelai
coninut cele dou? Cum se poate defini mai bine
acest atribut?
5. n ce domeniu se poziioneaz controlul: n cel
contabil, financiar sau managerial?
6. Cine deine controlul ntr-o entitate de afaceri: adunarea general a acionarilor, consiliul de supraveghere
sau directoratul executiv? Sau: cine deine controlul
ntr-o republic democratic: parlamentul,
guvernul/premierul sau preedintele rii?
1057
Desigur c ntrebrile ar putea continua, dar ne

propunem s ne limitm la acestea i s ncercm,
sperm noi, s rspundem ct mai exact i lmuritor
posibil. Dar, nainte de rspunsurile la ntrebri i
expunerea contextual1 a coninutului noiunii de control,
considerm utile cteva precizri privind sensurile
atribuite de limba romn cuvntului control i utilizarea
acestora, la care s ne raportm pe parcursul
prezentrii. n principiu, conform Dicionarului Explicativ
al Limbii Romne (1998, p. 221), acestea sunt:
de stpnire a unei situaii, a unui proces, sistem sau
areal, a unei structuri, organizaii sau populaii etc.
Dac ne-am limita la aceast formulare a controlului,
toate problemele s-ar soluiona, dar exist i sensul
de verificare a regularitii sau conformitii privind
realizarea unui proiect, proces sau rezultat,
comparativ cu exigenele/obiectivele prestabilite, cu
scopul de a descoperi eventualele abateri, deviaii
i/sau anomalii.
i la nivel internaional se manifesta aceeai
ambiguitate. Rathe (1960) a identificat n anii '60, spre
exemplu, peste 50 de semnificaii diferite ale termenului
control. Henry Fayol (1949) a formulat o prim definiie
a controlului unei entiti n urm cu un secol: a verifica
dac totul se desfoar n conformitate cu planul
stabilit, cu ordinele care au fost transmise, cu principiile
care au fost predefinite. Obiectul controlului este
identificarea abaterilor pentru a le putea corecta i a
prentmpina repetarea lor.
Dicionarul britanic Merriam-Webster evideniaz pentru
control nelesul actual: a domina, a conduce. n schimb,
dicionarul Larousse prezint controlul n primul rnd ca
verificare, inspecie, pontaj sau sondaj, i mai apoi ca
dominare sau stpnire.
Se observ c sensurile nu sunt nici pe departe identice
i apreciem c aceast stare semantic este principala
cauz a neclaritilor produse.
n planul armoniei, este de menionat c abundena
verificrilor poate duce la o form extrem a controlului
o stpnire dictatorial, dar aceast situaie poate fi
clasificat doar la polul opus, ca fiind foarte
dezechilibrat, antinomic bunului control.
Dar, dac vorbim doar despre control intern i alturm,
de pild, doar auditul intern definindu-l ca pe o
1
Recunoscnd c vorbim de o noiune complex, apreciem c

numai astfel este posibil o prezentare complet i relevant.
1058
funcie/activitate de investigare i apreciere a

funcionalitii, eficienei i calitii (tocmai a) controlului
intern (din care auditul intern face parte), observm c
lucrurile se complic i astfel se consolideaz
necesitatea unor clarificri.
Preocuprile noastre nu sunt noi. Simons (1990) puncta
acum aproape trei decenii o multitudine de neclariti pe
aceeai tem: Avem nevoie, de fapt, de un limbaj mai
bun pentru a descrie controlul managerial al proceselor.
Sistemul de control este utilizat pentru scopuri multiple:
monitorizare, nvare, semnalizare, constrngere,
supraveghere, motivare i altele. Totui, noi utilizm un
singur descriptor sistemul de control managerial
pentru a descrie aceste procese distincte. Eschimoii
utilizeaz cuvinte specifice pentru a descrie diferitele
tipuri de zpad, marinarii au cuvinte specializate pentru
frnghiile cu funcii diferite. Teoreticienii controlului
managerial au nevoie, de asemenea, de un vocabular
precis pentru a descrie acest fenomen organizaional
complex.
Sperm ca maniera n care vom ncerca s clarificm
aceste lucruri s fie una original, provocatoare. Pe
acest fundal, ncercm s rspundem la ntrebrile
propuse.
Referitor la prima ntrebare privind perioada apariiei
controlului, se ntlnesc n literatura de specialitate
diverse puncte de vedere, cu o argumentare mai mult
sau mai puin obiectiv, care poziioneaz apariia
controlului mergnd napoi cu aproximativ cteva secole
pn la milenii. Astfel, Adair (2013, p. 32) menioneaz
c acelai dicionar britanic Merriam-Webster
evideniaz prima utilizarea cunoscut a termenului
control n secolul al XV-lea. Termenul provine din
cuvntul latin contrarotulare care avea ca semnificaie
compararea unor nscrisuri cu cele oficiale pstrate sub
form de suluri/rotulusuri.
Lund n considerare evoluia tiinei managementului,
care a ajuns la a se raporta la sistemele biologice i
faptul c noiunea de control are legtur cu toate fiinele
(nu numai cu omul), apreciem c aceast preocupare,
sub diverse forme, exist n fapt de cnd este via pe
pmnt. n acest sens, sunt evidente exemplele din
regnul animal, n care fiecare grup are un leader, ce
rmne n aceast situaie ct timp poate deine
controlul asupra grupului respectiv. Similar, se poate
spune c matriarhatul i patriarhatul sunt forme de
organizare social implicit de control arhaice, dar
evidente i relevante. Aici apar elemente de putere,
influen i interes, care exist, dar pe care nu le

considerm nici pe departe separate de control;
dimpotriv, am putea spune c ele se ntreptrund.
Controlul este un atribut al puterii (managementul fiind o
component esenial a acesteia), iar influena i
interesul au elemente comune ce se suprapun i
interfereaz n mare msur; am putea spune: cu ct se
combin mai bine cele trei, cu att crete puterea
arhitectului. Dup anul 1960 comportamentalitii au
vzut controlul ca pe un concept bazat pe putere i, spre
deosebire de coala clasic de management care vedea
puterea doar n termeni de ierarhie i autoritate formal,
au avut o abordare mai ampl a acesteia (Parker, 2013).
Tannenbaum (1968) sublinia, de exemplu: Un numr de
autori prefer s disting puterea de control, definind
puterea n principal ca abilitatea de a exercita control,
potenial de control. Ivancevich (1970) asocia toi cei
trei termeni: n acest articol controlul este interpretat ca
orice proces prin care o persoan sau un grup
influeneaz comportamentul unei alte persoane sau
grup. Aceast definiie corespunde cu ceea ce ali
cercettori desemneaz prin putere i influen. Oare
tocmai aceasta s fie partea important a diferenei
dintre control ca stpnire i control ca verificare?
se poate face pentru a gestiona ct mai bine activitile

i persoanele, averile i riscurile, rezultatele i
perspectivele, mult mai amplu dect orice verificare.
Aadar, la nivel social conceptul control a aprut odat

cu primele forme de conducere, respectiv ca o
component a acestora. La nivel organizaional,
controlul a aprut i s-a dezvoltat ca activitate
contientizat, urmrit cu premeditare, organizat
odat cu managementul tiinific. Copley (1923, citat n
Giglioni i Bedeian, 1974) considera controlul drept
ideea central a managementului, n timp ce Taylor
(1923, citat n Giglioni i Bedeian, 1974) privea controlul
drept obiectul originar al experimentelor sale.
Dincolo de aceste repere temporare controlul, ca
practic, este influenat de evoluiile sociale, economice,
tehnologice. Provocarea pentru teoreticieni este s
identifice principiile fundamentale, imuabile, dincolo de
practicile conjuncturale dezvoltate n anumite contexte
(Berry .a., 2009).
- nu se refer numai la ecosistemul ntreprinderilor;

- suntem n domeniul relativului: controlul nu este o
poiune magic ce ne permite s lucrm perfect, ci
este pur i simplu unul dintre mijloacele ce permit a
lucra mai bine.
Dup COSO, provocarea a fost lansat i a continuat s
ctige teren. Canadienii au preluat tafeta din 1995,
publicnd COCO (Criteria on Control Committee),
oferind urmtoarea definiie a controlului: elementele
organizaiei (inclusiv resursele, sistemele, procedeele,
cultura i sarcinile) care, puse mpreun, ajut la
atingerea obiectivelor. Aici observm o exprimare
scurt, aparent mai puin clar, dar deosebit de
acoperitoare. Definiia susine un alt cadru de control, n
care se regsesc caracteristicile: universalitatea,
prioritizarea mijloacelor, caracterul relativ i faptul c
acest cadru nu se face singur, de la sine.
ntruct ntrebarea a doua este deosebit de ampl,

apreciem util a aduce n atenie viziunea noastr. Potrivit
acesteia controlul nu are neaprat un raport biunivoc cu
un sistem oarecare de inspecie sau monitorizare; orice
verificare poate fi declarat control, dar pentru reducerea
ambiguitilor este de preferat s se evite situaia.
Controlul nu este/nseamn ntotdeauna verificare. Noi
considerm controlul ca fiind rspunsul la ntrebarea: ce
Nr. 10(142)/2016
Ne bazm pe ideile elaborate de COSO (Committee of

Sponsoring Organizations of the Treadway
Commission), care propune un cadru fundamental de
control i face o anumit ordine n acest ansamblu vag
de mijloace i practici, pe care fiecare individ le
utilizeaz pentru a-i administra ct mai bine activitile
i pentru a-i atinge obiectivele.
Definiia propus de COSO menioneaz: controlul este
un proces implementat de ctre consiliul de
administraie/supraveghere/conducere i personalul unei
organizaii destinat s ofere o asigurare rezonabil n
ceea ce privete realizarea obiectivelor. Din punctul
nostru de vedere, se cuvine s sesizm c utilizarea
cuvntului proces restricioneaz coninutul i
adugm c acest control este operaionalizat i cu
concursul terilor (finanatori, autoriti, auditori externi,
furnizori i clieni etc.). Reinem, conform lui Renard
(2003), trei elemente ale acestei definiii:
- controlul este pus n oper de toi
angajaii/persoanele implicate;
Referitor la cele dou celebre definiii din literatura de

specialitate, este de subliniat c, n timp ce COSO pune
accentul pe actori, COCO pune accentul pe mijloacele
implementate, dar apreciem c nu ntmpltor cadrul de
control COSO a fost preluat de Consiliul pentru
Standarde Internaionale de Audit i Asigurare (IAASB)
al Federaiei Internaionale a Contabililor (IFAC).
1059
Alte definiii s-au adugat acestor precedente istorice

ele nu sunt contradictorii, nu fac dect s precizeze
conceptul: ansamblul permanent implementat de ctre
responsabilii unei organizaii pentru a se asigura bunul
mers al activitilor sale la toate nivelurile n vederea
atingerii obiectivelor i/sau organizarea comun de
mijloace care au tendina de a asigura bunul control
asupra unei operaiuni (Renard, 2003).
nu spune explicit, nici mcar nu induce nimic despre

profilul managerial i/sau starea de spirit a
organizaiei, despre cultura ei i a mediului n care
funcioneaz, despre calitatea implicaiilor i despre
ritualuri organizaionale mprtite etc.
Aceast preocupare este din ce n ce mai evident pe

fondul descentralizri procesului decizional, pentru a se
asigura pertinena i implementarea rapid a unei astfel
de stri/situaii. Organizaiile cu mai multe ealoane
ierarhice nu au posibilitatea s funcioneze optim fr o
suficient delegare de autoritate i responsabilitate.
Chiar i n cadrul unei entiti excesiv de controlate
exist i decizii ce se iau la niveluri ierarhice inferioare.
n aceste condiii, managerul general i va pune n mod
normal ntrebri privind anvergura i calitatea controlului
exercitat de el nsui i de colaboratorii si asupra
funcionrii i rezultatelor entitii. Mai mult: funcii
responsabile cu riscul i controlul revendic nu numai
angajai cu abiliti tehnice, ci i simpli membri care
demonstreaz creativitate, asertivitate i flexibilitate
ntr-un mediu de afaceri ce se schimb rapid conform
lui Brggemann .a. (2015).
Tot aici putem aduce n discuie i aa-numita stare de
control. Ea este reprezentat, pozitiv vorbind, de ncrederea sau de confortul oferite unei persoane de
modul de organizare i funcionare a entitii de
referin, altfel spus, buna ornduire (buna organizare i
relaionare) pentru atingerea obiectivelor. Aceasta nu
exclude procesele de control, dar este de preferat a nu
se confunda. Starea de control este produs sau, mai
bine zis, indus de formatul i spiritul de ordine specific
adoptate de entitatea de referin i de (in)aciunile celor
implicai; cu alte cuvinte, vorbim despre o atmosfer i
despre un climat asigurate n spe de organizator,
precum i despre o relaie social ce se instaureaz
ntre toi cei interesai i/sau afectai, inclusiv ntre
entitatea de referin i universul n care acioneaz.
Noi apreciem c o definiie adaptat a controlului ar fi

starea de stpnire i antrenare, de stvilire i
impulsionare a unei anumite entiti/problematici. Sensul
pozitiv al controlului presupune c aceast
dominaiune s nu se realizeze ntmpltor, haotic sau
dup bunul plac, despotic, ci conform unor criterii de
performan bine definite, cunoscute n interior i cel
puin n proximitate.
Pe de alt parte, apreciem c mai aproape de adevr ar
fi termenul rigoare, ca sinonim al controlului cu sens de
stpnire, pornind de la premisa c n msura n care
sistemul i procesele se ncadreaz ntr-o rigoare
decent fr cultura suspiciunii, dar cu o exactitate
desvrit ele devin facile i din punct de vedere
operaional, al meninerii autonome n parametri normali
de funcionare, corelai cu obiectivele strategice.
Adesea controlul i iniiativa, creativitatea, dei sunt n

egal msur importante pentru succesul organizaional,
sunt privite ca antagonice. Spekle, van Elten i Widener
(2014), utiliznd teoria prghiilor controlului emis de
Simons, la care vom face i noi referire ulterior, au
examinat relaia dintre sistemul de control, mputernicire
i creativitate. n urma unui studiu pe un eantion de 233
de manageri au constat c nu exist un conflict ntre
control i creativitate per se, ci, paradoxal (termenul le
aparine autorilor citai), creativitatea poate fi stimulat n
prezena unui control echilibrat. Controlul, n viziunea
agreat de noi, nsemn preluarea i meninerea
iniiativei, stabilirea obiectivelor, pstrarea structurii,
atmosferei i a ordinii necesare pentru obinerea
rezultatelor dorite. i aa ajungem s recunoatem
evidentul: controlul este att un principiu de cldire a
Utilizarea cuvntului control n definirea controlului o

considerm neinspirat, dar s-a reuit ca n cteva
cuvinte s se spun totul despre control. n acest
context, apreciem c definiia din Ordonana Guvernului
Romniei nr. 119/1999: ansamblul formelor de control
exercitate la nivelul entitii, inclusiv auditul intern,
stabilite de conducere n concordan cu obiectivele
acesteia i cu reglementrile legale, n vederea
asigurrii administrrii fondurilor n mod economic,
eficient i eficace; acesta include, de asemenea,
structurile organizatorice, metodele i procedurile pare
oarecum incomplet, de exemplu, pentru c:
se orienteaz mai degrab spre economic n
detrimentul altor elemente cum ar fi gestiunea
carierelor sau administrarea talentelor, n condiiile n
care muli angajai nu percep relaia lor cu entitatea
angajatoare ca pe o relaie pragmatic, ci ca pe una
emoional;
1060
sistemelor, de realizare a proceselor i urmrire a

rezultatelor, ct i o funcie, o anumit atmosfer i toate
cele enumerate n cadrul ntrebrii a doua, pe care n
primul rnd managementul este obligat s le
desvreasc, dac dorete s obin rezultate pozitive
n mod durabil.
Desigur c fiecare rspuns poate fi abordat pe larg, dar
vom ncerca s oferim rspunsuri mai scurte la
urmtoarele ntrebri. Astfel, la ntrebarea a treia,
simplificm i spunem c desigur exist diferene mai
mari sau mai mici ntre noiunile enunate: ntre inspecie
i revizie ultima fiind mai ampl i altfel poziionat;
ntre audit i verificare primul fiind mult mai
cuprinztor; ntre controlul managerial i cel
organizaional, secundul fiind mai amplu; cu totul alta
este relaia ntre controlul intern, cel de gestiune i
controlling concepte similare, care pot fi considerate
acelai concept, dar care provin din culturi diferite. De
aici apar unele nuane. n cadrul rilor unde se folosete
limba german s-au educat practicieni i teoreticieni,
s-au nfiinat organisme profesionale i au fost
concepute standarde privind controllingul. n opinia lui
Guenther (2013), diferenierile dintre controlling i
controlul managerial nu sunt determinate de faptul c
reprezint concepte pentru realiti organizaionale
diferite, ci mai degrab de diferenele culturale naionale,
regionale de nelegere i adoptare a controlului
managerial la nivel organizaional. Oarecum pe aceleai
coordonate se afl i Pavlovska i Kusmina-Merlino
(2013), dei diferenele identificate de acestea ntre
controlul managerial i controlling par s fie mai
numeroase i mai de fond.
n opinia noastr, esenial este c toate categoriile
enunate sunt componente ale controlului propriu-zis. n
plus, acesta include multe alte elemente formale i
informale.
Dac dezvoltm minimal nuanarea, observm c sunt
autori (de exemplu, Horvth & Partners, 2007, pp. 7-15
i 242) ce subliniaz faptul c n mod fals termenul de
controlling este considerat de multe ori a fi sinonim cu
noiunea de control la a cror tez subscriem. Spre
exemplu, n context romnesc, Mocanu (2014) nu pare
s diferenieze termenii. n timp ce dup Horvth &
Partners (2007) controllingul a fost creat printr-o
interesant combinaie a cunotinelor provenite din
teoria reglrilor automate cu cele de contabilitate dintr-o
organizaie, controlul, fiind mult mai amplu, (el) se
focalizeaz pe realizarea tuturor obiectivelor i funciilor
Nr. 10(142)/2016
organizaiei. n viziunea autorilor citai, controllingul

este responsabil pentru corectitudinea informaiilor
colectate i transmise, adic s fie corecte, suficient de
detaliate, respectiv, sintetice; complete, oportune i
disponibile la locul potrivit/cu destinatar adecvat etc.
Noi considerm c, controllingul este responsabil cel
puin de aceste obiective. n sprijinul acestei idei,
Guenther (2013) consider controllingul denumirea
german pentru sistemul de control managerial. Dar
controlul este responsabil i de modul de gndire,
dincolo de domeniul individual de activitate, n sensul
unui management al interferenelor.
Problematica antamat prin cea de-a patra ntrebare
este iari supus echivocului. n primul rnd, pentru c
publicaiile n domeniu oscileaz ntre a enuna ultimul
atribut al managementului ca fiind control-evaluare (cei
mai muli autori, ca de exemplu Robbins i Coulter,
2012; Certo, 2002) i atributul de control ca stpnire,
mai puini (Ionescu i Cazan, 2007, p. 267-268; Renard,
2013; COSO etc.). Trebuie s precizm c problema
aceasta este una pe care o ridic mai degrab literatura
de specialitate romneasc. n literatura anglo-saxon,
funciile managementului sunt: planning, organizing,
leading, controlling. n literatura francez, funciile
managementului sunt: planification, organization,
direction i contrle. Observm c n ambele situaii nu
mai exist vreo alt asociere cu termenul de control.
Explicaia este cumva simpl. Giglioni i Bedeian (1974)
consider c fiecare definiie a controlului managerial
puncteaz de regul dou dimensiuni: una legat de
demersurile pentru direcionarea activitii subordonailor
n conformitate cu anumite norme, standarde, principii i
o a doua viznd evaluarea rezultatelor acestor
demersuri i efectuarea unor corecii, dac este necesar.
Practic o bun perioad de timp definiiile controlului au
fost impregnate de o optic cibernetic, respectiv
presupuneau standarde de performan, msurarea
performanelor, compararea acestora cu standardele,
feedback i ajustarea sistemului. Green i Welsh (1988),
acum aproape 30 de ani, subliniau faptul c, n opinia
lor, cibernetica este baza controlului n orice sistem,
respectiv fundamentul pe care trebuie construit orice
definiie a acestuia (i recunoaterea controlului ca
element reglator). n literatura de management, cel puin
n cea romneasc, optica cibernetic persist nc.
n aceste condiii, considerm c grupul ce susine
atributul de control-evaluare are n vedere mai buna
delimitare a acestuia de celelalte atribute/funcii
1061
manageriale, dar amputeaz coninutul, limitndu-l la

nivelul unui simplu sistem de monitorizare de urmrire,
verificare i raportare ori am subliniat deja c
noiunea/atributul control presupune mult mai mult.
Rmne ns problema delimitrii clare a controlului ca
atribut managerial de celelalte atribute, care ntr-adevr
ar putea avea de suferit, dar credem c n acest caz
este mai puin important aceast demarcare. Astfel,
majoritatea lucrrilor care abordeaz factorii de
contingen ai controlului managerial (Whitley, 1999)
amintesc ntre acetia modalitile de organizare a
muncii i, respectiv, sistemele de coordonare de la nivel
organizaional sau, mai nou, inter-organizaional.
Ouchi (1979) sublinia existena unei interdependene
ntre control i funcia de motivare a managementului.
Parcurgnd o ampl literatur din sfera sociologiei,
psihologiei sociale i a teoriei organizaionale considera
c variatele forme de evaluare i control au ca rezultat
nivele difereniate de angajament sau dimpotriv
alienare individual fa de organizaie i de obiectivele
sale.
Simons (1990) fcnd o trecere n revist a literaturii
care abordeaz strategia i controlul managerial,
concluziona c exist o legtur ntre modul n care
firmele obin avantajul concurenial, designul
organizaional i utilizarea controlului managerial n
cadrul entitii, respectiv vorbea despre o relaie
dinamic ntre strategie i controlul managerial. Cum
strategia este una dintre finalitile funciei de previziune
a managementului, putem vorbi aadar i despre o
interdependen control-previziune.
n consecin, demarcarea extrem de exact a
controlului de celelalte atribute manageriale poate fi
relativizat, din moment ce el rmne tot o secven din
atributele manageriale? Sau surplusul controlului
managerial, cu att mai mult a controlului organizaional,
fa de controlul-evaluare rezult tocmai din combinarea
tuturor atributelor (Green i Welsh, 1988)?
n viziunea noastr pare cea mai plauzibil i corect
aseriune pe care o putem realiza i susine. Green i
Welsh (1988) subliniau de maniera urmtoare aceast
idee: Controlul este prezent n organizaii n moduri
complexe. De obicei, acesta este cuplat cu alte procese
organizaionale.
n sprijinul afirmaiei noastre, este de menionat i c n
ultimii ani funciile clasice ale managementului sunt tot
mai frecvent reanalizate, reinterpretate. De exemplu,
1062
Nelson i Economy (2005) consider c dei funciile

clasice ale managementului rmn valide, ele nu spun
ntreaga poveste. Managerii nu mai pot comanda i
controla taylorist/fordist, ei trebuie s creeze un mediu
care s ncurajeze salariaii s-i fac treaba ct mai
bine, s-i asume din convingere obiectivele
organizaiei. Pentru realizarea acestor deziderate
managerii trebuie s ndeplineasc funcii noi precum
energizarea, mputernicirea, suportul i comunicarea cu
salariaii. n viziunea pe care ne propunem s o
inducem, controlul nu mai este de mult timp doar
reglator, ci a trecut la faza de ondulator autentic, aflat
ntr-o mare interferen/concuren cu managementul
riscului. Aceasta presupune c leaderul i/sau
managerul preseaz, chiar foreaz pe alocuri, atunci
cnd lucrurile nu merg conform ateptrilor i exist
acceptabilitate n acest sens, dar relaxeaz atunci cnd
atmosfera/persoanele nu mai suport presiune
suplimentar, indiferent de rezultatele obinute; se
ndreapt mai degrab spre antrenare i (re)motivare
dect spre alte elemente mai ferme.
Rspunsul la ntrebarea a cincea vine astfel n mod
natural: ne nsuim postulatul c prezena controlului
este n tot i n toate. ns pentru o mai bun clarificare,
s formulm altfel ntrebarea: cum deine profesorul
controlul asupra studenilor si prezeni la prelegere sau
cum deinea oratorul grec controlul asupra agorei?
Speele nu revendic nicio cunotin/iscusin contabil
sau financiar. n primul rnd, este vorba despre
charisma oratorului i a confereniarului, iar, n al doilea
rnd, de interesul auditoriului fa de coninutul
discursului. Enumerarea elementelor necesare deinerii
controlului, mai mult sau puin elegant, ar putea fi
continuat lejer, dar, transfernd la nivelul entitilor
patrimoniale, ne intereseaz s subliniem c acesta este
un exemplu banal, care ns sugereaz o imagine ct se
poate de clar despre perspectiva pe care finanitii i
contabilii ar trebui s o contientizeze despre cui
aparine controlul. Ca n rndul oricrei profesii, i n
rndul economitilor exist inerent disputa: care dintre
grupuri/profesii/ persoane este mai important?! Este
adevrat c deinerea sau nedeinerea controlului
reprezint un criteriu de recunoatere n contabilitate,
conform IFRS (2015), dar asta nu nsemn nici pe
departe c ea ar dobndi astfel ntietate la preluarea
unei pri din controlul managerial. Criteriul de
recunoatere economic vine mai degrab din domeniul
juridicului i, n consecin, nu este un motiv suficient de
temeinic s arondm controlul contabilitii, dei
controlul contabil exist, ca i cel financiar, ambele fiind

necesare, ns ca pri ale controlului managerial. Cel
mult poate fi subliniat c s-a ncetenit cutuma ca
acesta s se asigure mai mult n cadrul contabilitii, dar
aceast situaie nu arat dect c, prin natura sa i a
instrumentelor utilizate, poate fi mai exact.
Anthony (1965) este cel care a introdus controlul
managerial ca domeniu distinct al dezbaterii i educaiei
academice. El a descompus controlul n trei procese
distincte: planificarea strategic, controlul managerial i
controlul operaional. Planificarea strategic vizeaz
orientarea pe termen lung, stabilirea strategiei i a
planurilor ce trebuie implementate (se constat
interferarea cu funcia de previziune n acest caz).

Controlul managerial vizeaz obinerea i utilizarea
resurselor n condiii de eficien i eficacitate pentru
realizarea obiectivelor organizaiei i se bazeaz pe
evaluarea contabil i financiar a performanelor. ns
procesele de control operaional sunt contextualizate i
tind s se bazeze pe msurarea non-financiar a
performanelor.
Merchant i Otley (2006) consider c terminologia i
delimitrile lui Anthony, care au dominat zeci de ani
cercetrile i educaia universitar n domeniul
controlului managerial, sunt cele care au ncurajat
accentul pus pe dimensiunea financiar-contabil.
Figura 1. Tipologia controlului
Sursa: Enciclopedia Managementului, 2006, p. 490.
Aadar, n organizaia actual controlul nu trebuie nici pe

departe redus la controlul financiar-contabil. Ca
argumentare poate fi adus n atenie i Enciclopedia
Managementului (2006, p. 490) (care descrie controlul
ca fiind reprezentat de mijloacele prin care aciunile
indivizilor i ale grupurilor sunt orientate spre atingerea
obiectivelor organizaiei, n detrimentul altor posibile
aciuni ale acestora, iar funcia managerial de control
implic dou abordri distincte: controlul regulator i
controlul normativ, aa cum reiese din Figura 1. Se
observ cu uurin locul controlului financiar-contabil i
relaia acestuia cu ntregul, ce include pn i stabilirea
standardelor de performan.
Nr. 10(142)/2016
Tot ca argumente pentru a nu limita controlul la sfera

financiar-contabil sunt i abordrile mai recente
privind controlul managerial. Astfel, Merchant (1982)
distinge mai multe forme/dimensiuni ale controlului
managerial n funcie de obiectul controlului: aciuni
specifice, rezultate, personal. Este evident, de
exemplu, c atunci cnd vorbim despre controlul
personalului (realizat, ntre altele, prin mbuntirea
comunicrii, a coordonrii, prin ncurajarea controlului
reciproc sau de grup) ne distanm de controlul
financiar-contabil.
Simons (1995) consider c managerii pot exercita
controlul prin intermediul a patru prghii:
1063
sistemele de credine reprezint valorile de baz

care pot oferi inspiraie i o anumit direcie pentru
organizaie. Acestea sunt introduse prin viziune,
misiune, credo, obiective fundamentale. Sistemul de
valori al unei organizaii nu trebuie s fie o
construcie artificial, declarativ, ci pentru a deveni
o prghie efectiv de control trebuie cunoscut,
acceptat, respectat de ctre subordonai i de ctre
manageri;
sistemele de limitri precizeaz comportamentele
i activitile care nu sunt permise (instrumentele
care le introduc sunt codurile de conduit, etic,
regulamente interne, dar se poate vorbi i despre
anumite limitri strategice, respectiv interzicerea
anumitor oportuniti de pia care ar putea
prejudicia organizaia). Dei prescriptiv, controlul
negativ/restrictiv prin sistemele de limitri
(constrngeri) poate permite managerilor
delegarea i asigurarea condiiilor pentru un
maximum de flexibilitate i creativitate. Pentru a
explica mai clar acest lucru, Simons asociaz
metaforic sistemul de limitri cu frnele unui
automobil, fr de care mainile nu pot rula cu
viteza maxim. De asemenea, Simons consider
c sistemele de credine i sistemele de
constrngeri sunt ca yin i yang, mpreun creeaz
o tensiune dinamic ntre angajament i
sanciune, n combinaie stabilesc direcia,
motiveaz i inspir, protejeaz mpotriva
comportamentelor oportuniste duntoare;
sistemele de control diagnostic vizeaz utilizarea
eficient a resurselor i sunt specifice controlului
tradiional (pentru condiiile economice actuale sunt
depite i trebuie completate cu celelalte sisteme
descrise). Instrumentele controlului diagnostic sunt
bugetele, planurile, sistemele financiare i
contabile;
sistemele de control interactiv furnizeaz feedback
cu privire la strategie, respectiv permite focalizarea
informaiilor asupra incertitudinilor strategice i
conformarea organizaiei la schimbrile intervenite
n mediul su extern. Instrumentele specifice sunt
studiile privind concurena, studiile de pia etc.
O perspectiv interesant, tot n aria acestei ntrebri,
poate fi abordarea lui Hewege (2012) care consider
c se pot identifica trei perioade distincte de evoluie
ale teoriei controlului managerial, respectiv:
1064
- era managementului clasic (cu reprezentanii

importani Taylor i Weber);
- era controlului modern dominat de contabilitate
(iniiat de lucrrile lui Anthony);
- era post-contabilitate (cu reprezentani importani
Kaplan, Merchant, Otley, Ouchi, Simons, Whitley).
Abordri mai recente ale autorilor Berry, Cullen i Seal
(2005) extind sfera controlului n afara organizaiei,
abordnd tema controlului lanului valorii (caz n care,
din nou, controlul financiar este doar o parte).
Pentru ntrebarea a asea, domeniu n care ne
apropiem foarte mult de ceea ce reprezint controlul
organizaional, rspunsul logic ar fi: controlul s fie
deinut de acionari, dar practica este de cele mai
multe ori nimicitoare. Nu ntmpltor exist teze i se
vorbete tot mai mult despre faptul c managerul ce
nu deine proprietatea se orienteaz mai mult spre
interesele lui personale i nu spre ale acionarilor
(Flp, 2012, p. 15). ncepnd din 1983 odat cu
publicarea lucrrii lui Henry Mintzberg (Power in and
around organizations) att teoria ct i
reglementrile acioneaz pentru dezamorsarea
acestui conflict de interese prin clarificarea poziiei de
control deinut de fiecare (Ben Taleb Sfar, 2014;
Gomez, 2009). Astfel, soluia identificat i promovat
se gsete n domeniul guvernanei i/sau
responsabilitii corporative aceasta nu presupune
ca una sau alta dintre pri s dein mai mult sau
mai puin putere, ci controlul s fie dat de formula prin
care oricare dintre centri importani ai puterii
(acionariat, consiliul de supraveghere i comitetul
director) s nu poat face prea multe fr concursul
celorlalte. Cu alte cuvinte, indiferent de proporii, este
necesar ca mprirea controlului organizaional deinut
s asigure buna funcionare etic a entitii de
referin. Aproximativ n aceiai termeni se pune
problema i la conducerea rii: separarea puterilor
numai distribuirea judicioas i clar a
responsabilitilor i drepturilor (Dobrot, 2011, p. 12)
poate asigura un control integrat rezonabil, pe baza
cruia exist i funcioneaz orice stat democratic,
care evit concentrarea deciziilor la un singur nivel/pol
de putere. Pe aceast baz putem aduce n atenie
controlul, n sensul de stpnire, obinut prin
complementaritate i interdependen, o nou
paradigm de aciune dezirabil n domeniu, prin care
societatea/entitatea este guvernat transparent i
participativ, ce conduce la creterea sinergiei, dar
rezultatul depinde de capacitatea managerial de a-i

face pe angajai/implicai s se comporte precum
proprietarii entitii. Tot aa, succesul oricrei
entiti/societi depinde n foarte mare msur de
bunele relaii cu stakeholderii, altfel egocentrismul este
la el acas.
Oarecum pe aceste coordonate, Vosselman i van
der Meer-Koistra (2009) analizeaz relaia dintre
control i ncredere (i contabilitate, dar vom reine
doar elementele despre relaionarea primelor dou).
Astfel, cei doi autori fac diferenierea ntre controlul
tradiional i controlul relaional, specific noilor
construcii organizaionale. Dei controlul tradiional
presupune un centru unde este localizat puterea,
preocupat de rezultatele comportamentelor celorlalte
pri, n cazul controlului relaional nicio parte nu mai
resimte nevoia de a le controla pe celelalte, ci doar
nevoia de a transmite i de a recepta voluntar
semnale de implicare, angajament din partea
celorlalte pri ale sistemelor organizaionale.
Dac vorbim despre eventuale schimbri de
paradigm trebuie s aducem n prim plan i opiniile
lui Hofstede (1978) care consider c optica
cibernetic, care aa cum am subliniat a dominat
abordarea controlului managerial o bun perioad,
este adecvat pentru sistemele tehnice. Dar controlul
organizaional (chiar i cel managerial) pentru orice
entitate onest este un proces social, probabil ntr-un
sistem socio-tehnic. n aceste condiii exist multe
situaii n care nu se pot stabili standarde, rezultatele
nu pot fi comensurate cu exactitate, feedbackul
informaional avnd o rat de utilitate relativ.
O prim soluie alternativ propus de Hofstede este
optica homeostatic. Aceasta este o abordare
apropiat de cea cibernetic, dar fr a mai exista o
diviziune a muncii ntre unitile controloare i cele
controlate. n organizaii exist ns i situaii n care
condiiile unui model cibernetic, fie i transformat n
unul homeostatic, nu pot fi ndeplinite. n astfel de
situaii, Hofstede vorbete despre un control politic,
exercitat de o structur de control care s in cont
de poziiile de putere ale diferitelor pri implicate. n
aceast structur se vor derula jocuri de control
ntre diferiii actori.
Apropiindu-ne de final, poate merit a relua: menirea
controlului de a limita pentru cei implicai posibilitile
de manevr subiectiv, ilegal i imoral
Nr. 10(142)/2016
coerciie, pentru a sublinia c nu trebuie pierdute din

vedere libertatea rezonabil a cetenilor i
intimitatea individului. Mai mult, a limita creativitatea
individual, n opinia noastr, reprezint o problem
deosebit de grav cu efecte nocive, ndeosebi pe
termen lung. Apar astfel probleme legate de
performana controlului versus automatismele sale
evidente. Dac oamenii ajung s reacioneze precum
roboii, nu putem cataloga acest fapt dect ca fiind
riscant, logica normal fiind de sens opus. Chiar
dac ar fi probleme de recrutare i de formare de
personal, rezultatul/comportamentul respectiv se
poate clasifica lejer i ca o meteahn de control. Dar,
din pcate, pentru a declara interesant controlul
creat i implementat, organizaiile sunt preocupate
mai degrab s gseasc o aparen raional
pentru aciunile lor iraionale, dect de asigurare a
armoniei antrenante. n acest context, noi apreciem
c prin control ar trebui s se neleag o stare de
echilibru i respect reciproc, o relaie social autentic
dezirabil, ce se instaleaz ntre deintorul puterii i
ceilali. i n acest domeniu este mult de fcut,
mergnd pn la aspecte de ordin cultural, pentru ca
atributul de control al puterii s se manifeste de la
egal la egal cu acelai atribut al tuturor celor
implicai. Altfel, cum s-ar putea instaura o relaie din
domeniul abordrilor parteneriale?! i de ce s nu
ncepem cu o mai bun definire a ceea ce nseamn
controlul vzut din ct mai multe perspective,
respectiv, al tuturor actorilor; ceea ce, cu siguran,
va conduce i la creterea gradului de conformare
general benevol, a se vedea dezechilibrele
existente n controlul fiscal efectiv, n condiiile n
care ce, formal-normativ pare a fi perfect.
n viziunea noastr, controlul este un concept
deosebit de amplu, care cuprinde o parte din
conceperea, realizarea i funcionarea sistemelor
ntr-un anume mod. Pe lng verificare, monitorizare
i auditare, n coninutul controlului se mai regsesc
o multitudine de componente, de pild: filozofia,
charisma i atitudinea conductorilor, cultura
organizaional, gradul de educare i formare
combinat cu moralitatea i atitudinea angajailor etc.
ntre altele, managerii i controleaz entitatea prin
decizii i exemplul personal, prin modul de rezolvare
a problemelor i conflictelor, prin distribuirea
recompenselor i administrarea sanciunilor etc.
1065
Figura 2. Un profil privind coninutul controlului
Sursa: concepie proprie
n condiiile n care complexitatea i ambiguitile

oricrei entiti solicit abordri deosebit de structurate
i capacitatea de abordare din perspective diverse,
apreciem c noiunea de control nu poate fi definit
dect n context holistic. Astfel, v propunem un profil al
controlului reprezentat i n Figura 2. Dup cum se
poate observa, am conturat coninutul controlului,
apreciem noi, mai aproape de adevr/realitate. Iniial,
pentru elaborarea Figurii 2, am ncercat o reprezentare
bazat pe linii i unghiuri drepte, dar, rezultnd volume/
dreptunghiuri mult prea clar separabile, am apreciat c
este un stil mai puin holistic. Dei ne bazm pe dreptunghiuri, iar reprezentarea de referin utilizeaz cuburile,
(http://www.coso.org/documents/COSO%20in%20the%2
0Cyber%20Age_FULL_r11.pdf) nu nseamn c aceasta
din urm este mai puin sugestiv. Dimpotriv, ndeosebi
dac se dorete o reprezentare mai mult dect
tridimensional, care s includ succint componentele i
obiectivele controlului mpreun cu mijloacele i
caracteristicile acestuia, pn n prezent nu s-a
1066
identificat alt form mai sintetic i acoperitoare dect

cubul COSO. Reducnd nivelul de sintetizare ne limitm
la reliefarea doar a unor aspecte: coninutul i obiectivul
concis al controlului. n consecin, am folosit diverse
cercuri i elipse, considernd c prin formele neregulare
se apropie mai mult de ceea ce ne propunem s
enunm, dar rmne n continuare doar n apropierea
adevrului. Este evident c utiliznd unor forme
neregulare i inconsecvente de la un caz la altul, n
funcie de caracteristicile specifice unei singure entiti,
reprezentarea poate fi mult mai apropiat de adevrul
individual, dar generalizarea are sacrificiile sale.
Concluzii
Rezumnd, Figura 2 ar trebui s sugereze coninutul
controlului, un fenomen organizaional complex sau un
conglomerat ondulator ce presupune integrarea:
organizrii specifice i clare, ca parte a arhitecturii i
structurii de rezisten a ntregii entiti;
organizaionale; a sistemelor corelate i proceselor

convergente; a resurselor competente i surselor de
calitate; a pregtirii, comportamentului i atitudinii
celor implicai, pentru crearea mediului necesar
bunului mers al entitii de referin.
elementelor (ce se regsesc integral n coninutul

controlului ca stpnire, spre deosebire de celelalte
ce se regsesc doar parial):
- verificare,
-
evaluare i monitorizare rezultate, precum i
auditare, toate bazate pe sisteme metrice

suficient de precise;
exercitrii distribuite a puterii versus separarea

sarcinilor mpreun cu influena i interesele; a
informrii i comunicrii; a nvrii, consultrii i
consilierii reciproce; a leadership-ului i culturii
Definiia propus ar putea fi considerat mult prea

extins, chiar cu tendine de cadru de control, aa c
reformulm pe scurt: controlul este integrarea
armonioas obinut prin organizarea ce asigur
rigoarea necesar exercitrii influenelor, intereselor i
verificrilor necesare obinerii rezultatelor propuse.
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literature review, Procedia Social and Behavioral
Sciences, vol. 99, pp. 1044-1053, DOI:
10.1016/j.sbspro.2013.10.578.
20. Hofstede, G. (1978), The poverty of management

control philosophy, Academy of management
Review, vol. 3, nr. 3, pp. 450-461, DOI:
10.5465/amr.1978.4305727.
21. Horvth & Partners (2007), Controlling Sisteme
eficiente de cretere a performanei firmei,
Bucureti: Editura C.H. Beck.
22. IFRS (2015), Interpretation and application of
international financial reporting standards, 12th
edition, London: PKF Wiley.
23. Ionescu, Gh. i Cazan, E. (2007), Management,
Timioara: Editura Univesitii de Vest.
24. Ivancevich, J.M. (1970), An analysis of control,
bases of control and satisfaction in an
organizational setting, Academy of Management
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10.2307/254832.
25. Merchant, K.A. (1982), The control function of
management, Sloan management review, vol. 23,
nr. 4, pp. 43-55.
26. Merchant, K.A. i Otley, D.T. (2006), A review of the
literature on control and accountability, Handbooks
of management accounting research, pp. 785-802,
DOI: 10.1016/s1751-3243(06)02013-x.
27. Mocanu, M. (2014), Towards a definition of
controlling, Studies and Scientific Researches.
Economics Edition, nr. 20, pp. 62-66.
28. Nelson, B. i Economy, P. (2005), The
management bible, New York: John Wiley & Sons.
29. Ordonana Guvernului Romniei nr. 119/1999
privind controlul intern i controlul financiar
preventiv republicat, modificat i actualizat.
30. Ouchi, W.G. (1979), A conceptual framework for
the design of organizational control mechanisms,
capitol n Readings in Accounting for Management
Control, Springer US, pp. 63-82, DOI: 10.1007/9781-4899-7138-8_4.
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33. Rathe, A.W. (1960), Management control in

business, publicat n Malcolm, D.G., Rowe, A.J.
(eds.), Management Control Systems, New York:
Wiley.
34. Renard, J. (2003), Teoria i practica auditului
intern, Bucureti: Ministerul Finanelor Publice.
35. Robbins, S. i Coulter, M. (2012), Management,
11th Edition, New Jersey: Pearson Educational.
36. Simons, R. (1990), The role of management control
systems in creating competitive advantage: new
perspectives, pulicat n Readings in Accounting for
Management Control, pp. 622-645, Springer US,
DOI: 10.1007/978-1-4899-7138-8_28.
37. Simons, R. (1995), Control in an age of
empowerment, Harvard Business Review, vol. 73,
nr. 2.
38. Spekle, R.F., Van Elten, H.J. i Widener, S.K.
(2014), Creativity and control: a paradox. Evidence
from the Levers of Control Framework, working
paper, disponibil online la:
https://www.researchgate.net, accesat pe
20.06.2016.
39. Tannenbaum, A.S. (1968), Control in organizations,
McGraw-Hill.
40. Vosselman, E. i van der Meer-Kooistra, J. (2009),
Accounting for control and trust building in interfirm
transactional relationships, Accounting,
Organizations and Society, vol. 34, nr. 2, pp. 267283, DOI: 10.1016/j.aos.2008.04.002.
41. Whitley, R. (1999), Firms, institutions and
management control: the comparative analysis of
coordination and control systems, Accounting,
organizations and society, vol. 24, nr. 5-6, pp. 507524, DOI: 10.1016/s0361-3682(97)00030-5.
42. www.coso.org/resources.htm.
43. www.merriam-webster.com/dictionary/control.
Audit financiar,raionamentului
XIV, Nr. 10(142)/2016,
1069-1077 n contextul aplicrii
Importana
profesional
ISSN: 1583-5812; ISSN on-line: 1844-8801
Standardelor Internaionale de Raportare Financiar
Importana
raionamentul
ui profesional
n contextul
aplicrii
Standardelor
Internaionale
de Raportare
Financiar
Rezumat
ntotdeauna a fost nevoie de ndrumare n ceea ce
privete aplicarea raionamentului profesional n cazul
standardelor de contabilitate bazate pe principii
Standardele Internaionale de Raportare Financiar.
Acest fapt este consecina existenei a numeroase
situaii complexe, care pot da natere unor dificulti n
ceea ce privete selectarea politicilor i metodelor
contabile (amortizare, evaluarea stocurilor la ieire,
recunoaterea veniturilor i a costurilor contractelor de
construcii, reflectarea contractelor de leasing prin
clasificarea realizat la nceputul contractului n leasing
financiar sau leasing operaional), respectiv verificarea
ndeplinirii criteriilor prevzute de standarde, prin
respectarea principiilor contabile care stau la baza
acestora. Aceast libertate de alegere i prezentare
poate crea probleme n ceea ce privete calitatea
informaiilor financiare. Posibilitatea de a alege dintre
metodele prevzute de anumite standarde are rolul de a
conduce ctre o imagine fidel a poziiei i a
performanei financiare a companiei respective. n astfel
de situaii se recomand aplicarea raionamentului
profesional pentru a ajunge la un rezultat n conformitate
cu principiile contabile, nu la unul impus de anumite
reguli contabile, deoarece exercitarea raionamentului
profesional individual este de preferat fa de pura
respectare a unor cerine normative prescriptive.
Cuvinte-cheie: Raionament profesional, contabilitate
bazat pe principii, prezentare fidel, raportare
financiar, situaii financiare, contabilitatea contractelor
de leasing.
Clasificare JEL: M41.
Ionela IVAN,
Academia de Studii Economice din Bucureti,

E-mail: ivan_v_ionela@yahoo.com
.

Ivan, I. (2016), The importance of professional judgement
applied in the context of the International Financial Reporting
Standards, Audit Financiar, vol. XIV, no. 10(142)/2016, pp.
1127-1135, DOI: 10.20869/AUDITF/2016/142/1127
Nr. 10(142)/2016
1069
Ionela IVAN
Introducere
Raionamentul profesional const n aplicarea
cunotinelor i a experienei dobndite n urma unei
pregtiri relevante n domeniul contabilitii sau auditului,
prin respectarea standardelor etice, pentru a lua decizii
n cunotin de cauz, n legtur cu procedura
adecvat n cadrul unei misiuni de audit i/sau a modului
de reflectare n contabilitate a tranzaciilor economice,
cu respectarea principiilor contabile.
Prezenta lucrare are ca obiectiv analiza impactului
raionamentului profesional i rolul acestuia la ntocmirea
situaiilor financiare. Ne propunem i descrierea
dificultilor exercitrii raionamentului profesional n
contextul aplicrii Standardelor Internaionale de
Raportare Financiar (IAS/IFRS).
Managerii i doresc s prezinte prin intermediul
situaiilor financiare o imagine favorabil asupra realitii
economice a entitii, urmrind s respecte n acelai
timp principiile prevzute de standardele contabile
(Belkaoui, 2004). O etap fundamental n realizarea
acestui obiectiv este includerea n proces a
profesionitilor care implementeaz cunotinele
dobndite i pot identifica alternativele rezonabile
(Berheci, 2010; Grbin i Bunea, 2008). Se impune o
analiz detaliat a informaiilor, care de cele mai multe
ori sunt contradictorii i pot conduce ctre o soluie
eronat, dac nu se exercit raionamentul profesional
ntr-un mod consecvent (Feleag i Feleag, 2007).
Metodologia de cercetare utilizat este cea de tip
fundamental, de analiz a datelor i a cercetrilor
anterioare din literatura de specialitate. Prin intermediul
acesteia se dorete verificarea ipotezei conform creia
cea mai mare parte a informaiilor financiare este
procesat cu ajutorul raionamentului profesional. De
asemenea, a fost utilizat i cercetarea pe baz de
chestionar pentru analiza percepiei auditorilor asupra
exercitrii raionamentului profesional n cadrul
activitilor curente.
Un alt scop al cercetrii este identificarea dificultilor
utilizrii raionamentului profesional n aplicarea
IAS/IFRS. Rezultatul dorit ca urmare a exercitrii
raionamentului profesional este reflectarea operaiunilor
financiare cu respectarea principiilor contabile, prin
alegerea opiunilor contabile care conduc la prezentarea
substanei economice a elementelor, evenimentelor i
tranzaciilor.
1070
1. Aplicarea raionamentului
profesional
Raionamentele profesionitilor contabili pot fi contestate
urmare a naturii responsabilitilor profesionale ale
acestora i a flexibilitii cadrului de reglementare
existent. Se poate ajunge la concluzii diferite n aplicarea
IAS/IFRS, chiar i n circumstane similare, ceea ce nu
nseamn n mod necesar c o anumit concluzie este
corect sau greit. n situaia n care raionamentul
profesional aplicat este pus la ndoial, se impune o
documentare suficient de ampl a procedurilor aplicate,
care prezint analiza detaliat a faptelor, circumstanelor
i a alternativelor luate n considerare ca baz pentru
concluzii (Ionescu, 2011).
Dac raionamentul profesional este aplicat
corespunztor i exist o documentare adecvat,
concluziile sunt susinute mai uor. Cu ct complexitatea
unei probleme este mai ridicat, cu att gradul de
documentare este necesar s fie mai mare.
Concluziile care nu sunt susinute prin documente-suport
nu pot fi validate. Un raionament profesional care este
bine documentat este ntotdeauna apreciat n cadrul
practicilor interne de revizuire sau n cazul unor inspecii
externe, deoarece evideniaz efortul constructiv n
reflectarea corespunztoare a realitii economice a
entitii.
O metod de evitare a distorsiunilor aprute ca urmare a
reflectrii realitii economice n contabilitate este
satisfacerea nevoii de unitate. Aceasta poate fi realizat
prin nelegerea conceptului referitor la obiectivul
fundamental al oricrei entiti economice: maximizarea
propriilor beneficii. Exist numeroase soluii menite s
elimine barierele, mai ales n cazul reglementrilor
contabile stricte.
Tendina preocuprilor actuale privind reglementarea n
domeniul contabilitii este de a evita subiectivismul, de
a realiza i de a oferi informaii relevante i transparente,
prin aplicarea corespunztoare a raionamentului
profesional.
Normalizarea contribuie la fundamentarea teoriei
contabile, artnd ceea ce trebuie s fie contabilitatea
(Feleag, 1996). Normalizarea contabil are ca
obiective:
s asigure reglementarea politicilor contabile i astfel
s determine ameliorarea contabilitii;
Importana raionamentului profesional n contextul aplicrii

s permit utilizatorilor s ia decizii raionale pe baza
informaiilor contabile;
s creeze un climat de ncredere ntre proprietarii de
capital i administratorii afacerilor;
s serveasc ca arbitru ntre diferitele pri care
particip la activitatea economic i, n special, ntre
productorii de informaii contabile i auditorii care i
certific acesteia calitatea, asigurnd astfel
credibilitatea informaiei.
n acest context, considerm necesar o analiz
detaliat a principiilor i politicilor contabile adoptate de
o entitate, precum i recunoaterea avantajelor trecerii
de la o contabilitate bazat pe reguli la o contabilitate
bazat pe principii, de la concepia maximului de
informaii la concepia minimului de informaii (fr a
reglementa o form standard pentru elementele
situaiilor financiare) stabilite prin aplicarea
raionamentului profesional.
1.1. Modul de documentare

Este foarte important argumentarea unei concluzii,
printr-o analiz a problemei identificate, a standardelor
contabile aplicabile, a dovezilor-suport aferente,
respectiv a alternativelor existente n cadrul principiilor
contabile.
ntrebrile care sunt aplicabile sunt urmtoarele:
Am argumentat modul de selectare a alternativei,
inclusiv faptul c celelalte opiuni nu reflect
corespunztor substana economic i contabil?
Efortul depus i modul de argumentare sunt
conforme cu importana i complexitatea concluziei
la care s-a ajuns n urma aplicrii consecvente a
raionamentului profesional?
1.2. Identificarea problemei

n aceast etap se impune folosirea raionamentului
profesional i se recomand analizarea urmtoarelor
aspecte:
Am identificat i am enunat problema cum se
cuvine? O identificare corespunztoare evit o
performan slab.
Sunt i ali factori care trebuie s fie luai n
considerare n acest proces? Toate posibilele
probleme pot avea un impact asupra rezultatului i
pot influena modul n care este aplicat raionamentul
profesional.
Nr. 10(142)/2016
Raionamentul profesional este aplicabil ntr-un anumit

context, odat ce datele problemei au fost corect
identificate i este demonstrat faptul c nivelul de
performan crete odat cu nivelul de cunotine
acumulat. Se impune selecia acelor politici contabile i
tehnici de estimare recomandate pentru a ajunge la
reflectarea informaiilor utile celor care analizeaz
situaiile financiare, care corespund specificului entitii.
IAS/IFRS subliniaz nevoia de a lua n considerare
caracteristicile calitative ale informaiilor financiare i de
a utiliza raionamentul profesional n procesul de
ntocmire a situaiilor financiare.
IAS 1 Prezentarea situaiilor financiare solicit
companiilor care ntocmesc situaiile financiare n
conformitate cu IAS/IFRS s prezinte n notele la
situaiile financiare politicile contabile selectate ntr-o
manier organizat i sistematic, precum i
argumentele abaterilor de la anumite prevederi din
politici, printr-o reflectare concret a rezultatelor alegerii
unei anumite metode, n detrimentul celorlalte metode.
De asemenea, dac are loc o schimbare de politic
contabil, este necesar s fie furnizat o informare
comparativ. Se pune problema modului n care trebuie
selectate aceste politici contabile, existnd cerina de a
prezenta o descriere detaliat a naturii, a motivelor i a
impactului pe care l au posibilele abateri de la
standardele contabile menionate.
De asemenea, modificarea politicilor contabile este
permis numai dac este solicitat de standardele
IAS/IFRS sau dac are ca rezultat informaii mai
credibile sau mai relevante, caz n care este necesar
prezentarea de informaii comparative cu situaia n care
modificarea de politic nu ar fi avut loc.
1.3. Exemple privind aplicarea

raionamentului profesional
Amortizarea contabil i amortizarea fiscal
Raionamentul profesional este exercitat, de exemplu, n
ceea ce privete stabilirea metodei de amortizare,
respectiv a duratei utile de funcionare a activelor
imobilizate.
n cazul unui complex de cretere i ngrare a
porcilor, se urmrete creterea performanelor
productive i reproductive. Prin urmare, se
recomand s se calculeze amortizarea contabil
folosind durata de via util a scroafelor (de regul
doi ani i jumtate, maxim trei ani). Aceast durat
1071
Ionela IVAN
difer de cea fiscal i este determinat pe baza

nomenclatorului mijloacelor fixe (patru ani), care se
ia n calcul la determinarea impozitului pe profit.
Limitele de deductibilitate impuse de codul fiscal nu
sunt ntotdeauna identice cu alocarea valorii activelor
pe msura utilizrii lor. Dac entitatea a stabilit o
durat de amortizare conform nomenclatorului
mijloacelor fixe, aceasta nu corespunde modului de
utilizare al imobilizrilor corporale n cauz
(scroafele), deoarece proprietarul le folosete pentru
cteva cicluri de reproducere, dup care le vinde la
abator. De aceea, se recomand a se face distincie
ntre amortizarea contabil i amortizarea fiscal.
Uneori, valoarea realizabil net (preul de vnzare mai
puin costurile cu vnzarea) este mai mic dect
valoarea net contabil (rezultat prin deducerea
amortizrii calculat folosind durata de amortizare
fiscal). Astfel, n urma vnzrii rezult o pierdere,
deoarece valoarea net contabil este calculat eronat,
ca urmare a utilizrii unei durate de via care nu reflect
n mod fidel modul de utilizare al activelor n cauz.
Contractele de construcii
Un alt caz n care se impune utilizarea raionamentului
profesional este reprezentat de contabilizarea
contractelor de construcii, standardul aplicabil fiind IAS
11 Contractele de construcii. ntrebarea care se pune
este dac se ateapt terminarea contractului pentru a
se contabiliza integral rezultatul ansamblului de operaii,
sau rezultatul trebuie repartizat pe exerciiile n timpul
crora se deruleaz procesele de construcie, n funcie
de gradul de avansare a lucrrilor.
Rspunsul presupune alegerea ntre aplicarea
principiului prudenei (scepticism n privina modului
de obinere a profitului dintr-o lucrare, ceea ce
nseamn c profitul poate fi evaluat la finalizarea
lucrrilor) i aplicarea principiului conectrii
cheltuielilor la venituri.
Metoda procentului de avansare permite
repartizarea veniturilor i costurilor contractului n
funcie de proporia din lucrri realizate n cursul
fiecrui exerciiu. Aplicarea raionamentului
profesional are ca efect, n acest caz, determinarea
n acelai mod a beneficiului prevzut, utiliznd fie
procentul cheltuielilor suportate, raportate la costul
total estimat; fie o msurare fizic a lucrrilor
realizate.
1072
Metoda terminrii lucrrilor limiteaz evaluarea

veniturilor realizate la nivelul cheltuielilor suportate i
susceptibile a fi recuperate de la beneficiar.
Deoarece pn la finalizarea contractului niciun profit
nu va fi recunoscut, se poate spune c, n acest caz,
raionamentul profesional are un rol mediator ntre
pruden i optimism contabil, dac rezultatul
contractului nu poate fi estimat cu suficient
credibilitate.
Contractele de leasing
Un alt caz care impune utilizarea raionamentului
profesional este reflectarea n contabilitate a contractelor
de leasing, reglementate de IAS 17 Contracte de leasing
i care pun n discuie aspecte etice legate de
exercitarea opiunilor n raportarea financiar.
n vederea aplicrii tratamentului contabil
corespunztor, un contract de leasing trebuie s fie
ncadrat ntr-una din cele dou categorii: leasing
operaional sau leasing financiar. n cazul
contractului de leasing financiar, locatarul, care
beneficiaz de majoritatea avantajelor economice
furnizate de activ i suport cea mai mare parte a
riscurilor, controleaz activul i trebuie s-l reflecte n
situaiile sale financiare, dei nu este proprietarul
acestuia. Pentru contractele de leasing operaional,
plile efectuate de locatar sunt reflectate ca o
diminuare a rezultatului n fiecare perioad.
ncadrarea eronat a unui contract de leasing financiar
ca leasing operaional determin subevaluarea activului
i a datoriilor locatarului, cu efecte asupra indicatorilor
de analiz financiar. Prezentarea cheltuielilor de
exploatare i a celor financiare este denaturat. O astfel
de clasificare greit afecteaz i situaiile financiare ale
locatorului, dar nu n aceeai msur ca pe cele ale
locatarului (structura activelor, rezultatul de exploatare i
rezultatul financiar).
n vederea determinrii a ceea ce nseamn majoritatea
riscurilor i beneficiilor, este necesar exercitarea
raionamentului profesional, ceea ce implic o analiz
detaliat a prevederilor contractului i a realitii
economice a prilor implicate.
Evaluarea n contabilitate
Raionamentul profesional este exercitat i n
contextul definirii sau determinrii unei valori.
Termenul de valoare n contabilitate poate avea

multiple semnificaii: valoare de nlocuire, valoare
realizabil net, valoare recuperabil, valoare just
etc., n funcie de natura tranzaciei i de elementul
care se dorete a fi evaluat; valoare de intrare,
valoare de ieire, valoare de inventar, n funcie de
momentul la care se efectueaz evaluarea etc.
Una din cele mai complicate probleme asociate cu
evaluarea n contabilitate este cea legat de
stabilirea bazei de evaluare pentru elementele
componente ale situaiilor financiare, astfel nct s
se asigure credibilitate i relevan pentru informaiile
oferite. n teoria i practica contabil au fost propuse
mai multe baze de evaluare (costul istoric, costul
curent, valoarea realizabil, valoarea actualizat,
valoarea just). Pentru a stabili metoda de evaluare
potrivit pentru fiecare element al situaiilor
financiare, este necesar o analiz a avantajelor i a
dezavantajelor fiecreia dintre alternativele posibile,
prin utilizarea raionamentului profesional.
Pe de o parte, normalizatorii contabili au ajuns la
concluzia c cel mai potrivit ar fi costul istoric,
datorit avantajului dat de fiabilitatea sa, de claritatea
definirii, de caracterul verificabil. Totui,
contabilitatea n costuri istorice nu anticipeaz toate
profiturile entitii, deoarece prin respectarea
principiului prudenei nu se permite recunoaterea
ctigurilor poteniale pentru elementele de activ, ci
doar a pierderilor poteniale. Pe de alt parte,
evaluarea la cost istoric prezint dezavantaje,
deoarece ntr-o economie de pia, n care exist
fluctuaii ale preurilor, este imposibil ca printr-o
evaluare n costuri istorice s se obin un rezultat
corect n contabilitate.
n multe situaii, intenia este cea care determin
modul n care sunt evaluate, recunoscute sau
prezentate elementele n situaiile financiare. Intenia
este un element care impune utilizarea
raionamentului profesional n situaii ca de exemplu:
stabilirea metodei de amortizare sau a duratei de
utilizare a imobilizrilor corporale sau necorporale n
funcie de intenia entitii privind utilizarea activului;
alegerea metodelor de evaluare a stocurilor la ieire
prin metoda primul intrat primul ieit (FIFO) sau a
costului mediu ponderat (CMP) n funcie de intenia
Nr. 10(142)/2016
entitii privind ordinea de ieire a stocurilor din

entitate; calculul valorii actualizate pentru stabilirea
valorii recuperabile n funcie de intenia entitii
privind folosirea activului etc. De asemenea,
stabilirea valorii de intrare a unui activ lund n calcul
preul de pe factura de achiziie, la care se adaug
cheltuielile accesorii se bazeaz pe raionamentul
profesional, deoarece acestea din urm trebuie s se
justifice prin respectarea criteriilor de capitalizare (au
ca rezultat aducerea bunului respectiv n starea de
funcionare sau de utilizare).
Exercitarea raionamentului profesional este asociat
cu libertatea de alegere a conceptelor i cu aplicarea
opiunilor legate de politicile contabile. Regula
limiteaz, iar principiul ncurajeaz exercitarea
raionamentului profesional. Obiectivul principal este
obinerea informaiilor credibile dar, ntruct la nivel
economic avem n fa realitatea erei noi a
globalizrii, limitele normelor naionale sunt divulgate
de contrastul cu conceptele promovate i susinute
de standardele internaionale. Acestea din urm ies
n eviden prin libertile pe care le ofer, prin
recursul la principii i nu la reguli, prin promovarea
exercitrii raionamentului profesional i prin
credibilitatea de care se bucur organismul care le
reglementeaz.
2. Importana raionamentului
profesional
Pentru a demonstra importana raionamentului
profesional, am administrat un chestionar la nivelul
auditorilor, care stabilete orientarea acestora spre
aplicarea raionamentului profesional. Am efectuat o
analiz a rezultatelor obinute n urma chestionrii unui
eantion format din 25 de auditori, folosind o scal de la
1-5 (1 dezacord total, 2 dezacord, 3 nici acord nici
dezacord, 4 de acord i 5 cu totul de acord).
Principalul scop al studiului a fost de a determina nivelul
de importan atribuit raionamentului profesional.
ntrebrile care au format chestionarul, rezultatele
obinute i analiza rezultatelor sunt prezentate n
continuare.
1073
Ionela IVAN
Q1. Participarea la cursuri de dezvoltare profesional contribuie la dezvoltarea raionamentului profesional?

Figura 1. Msura n care cursurile de dezvoltare profesional influeneaz dezvoltarea raionamentului
profesional
Sursa: Prelucrrile autorului pe baza rspunsurilor din chestionare
Q2. Aplicarea corespunztoare a raionamentului profesional contribuie la reflectarea unei imagini fidele a poziiei
financiare i performanelor entitii?
Figura 2. Legtura dintre raionamentul profesional i imaginea fidel
1074

Q3. Aplicarea raionamentului profesional conduce la dezvoltarea tehnicilor i practicilor contabilitii creative?
Figura 3. Legtura dintre raionamentul profesional i contabilitatea creativ
Q4. Situaiile financiare ntocmite n conformitate cu IAS/IFRS ndeplinesc mai bine cerinele informaionale ale
utilizatorilor n comparaie cu regulile stabilite de reglementrile naionale?
Figura 4. Msura n care situaiile financiare conforme cu IAS-IFRS ndeplinesc mai bine cerinele
informaionale ale utilizatorilor fa de situaiile financiare ntocmite conform reglementrilor
naionale
Nr. 10(142)/2016
1075
Ionela IVAN
Q5. Cu ct experiena profesional este mai mare, cu att raionamentul profesional este aplicat mai des i mai bine?
Figura 5. Legtura dintre experiena profesional i aplicarea raionamentului profesiona
Din rspunsurile formulate de auditorii chestionai

constatm c majoritatea acestora consider c este
important aplicarea consecvent a raionamentului
profesional n vederea reflectrii unei imagini fidele a
poziiei financiare i a performanelor entitii.
52% dintre auditorii chestionai consider c participarea
la cursuri de dezvoltare profesional continu contribuie
la dezvoltarea raionamentului profesional, n timp ce
restul de 48% susin c valoarea adugat provine din
rezolvarea cazurilor reale cu care se confrunt. Totui,
conform altor studii (Salter i Niswander, 1995; Frecka,
2008), cunotinele dobndite pe parcursul pregtirii
universitare i postuniversitare, precum i cursurile de
formare profesional continu organizate de companii,
contribuie la dezvoltarea raionamentului profesional.
44% dintre auditorii chestionai consider c aplicarea
corespunztoare a raionamentului profesional contribuie
la reflectarea unei imagini fidele a poziiei financiare i a
performanelor entitii ntr-o msur considerabil, iar
24% sunt de prere c acesta implic prea mult
subiectivitate i posibilitatea de a grei este foarte mare.
46% dintre respondeni sunt de acord cu ideea c
aplicarea raionamentului profesional conduce la
dezvoltarea tehnicilor i practicilor contabilitii creative.
Aceast dezvoltare are un impact pozitiv, deoarece
poate construi modaliti de gestiune a resurselor pentru
obinerea performanei.
1076
48% dintre auditorii chestionai au fost de acord cu faptul

c situaiile financiare ntocmite n conformitate cu
Standardele Internaionale de Raportare Financiar
ndeplinesc mai bine cerinele informaionale ale
utilizatorilor, n comparaie cu regulile stabilite de
reglementrile naionale.
De asemenea, majoritatea respondenilor confirm
importana experienei profesionale n aplicarea
corespunztoare a raionamentului profesional.
n exercitarea raionamentului profesional, se
recomand apelul la tratamentele i politicile contabile
prevzute de referenialele contabile naionale i
internaionale, care s reflecte consecven n aplicarea
opiunilor contabile.
Concluzii
Perspectiva unei realiti specifice entitii economice se
construiete pe baza raionamentului profesional aplicat
att n contabilitate, pentru evaluarea modului n care se
ntocmesc raportrile financiare, dar i pe parcursul unei
misiuni de audit, deoarece raionamentul profesional al
auditorului este un element vital, ajutndu-l s evalueze
probele de audit colectate pentru a-i putea argumenta
i susine opinia cu privire la situaiile financiare auditate.
Clasificarea i raportarea anumitor tranzacii,
evenimente sau sume n situaiile financiare ce rezult
din situaii complexe, dinamice i slab definite, n special

acolo unde standardele sunt incomplete, necesit o
aplicare sntoas a raionamentului profesional, care
i dovedete cel mai bine utilitatea i valoarea n astfel
de situaii.
unei profesii n general. n cazul profesiei de contabil,

valoarea este asociat cu raportarea financiar de
calitate, prin reflectarea n situaiile financiare a
rezultatelor reale ale activitii entitilor economice.
O alt caracteristic a naturii raionamentului profesional

este legat de consecinele financiare ce rezult dintr-o
aplicare necorespunztoare, cum ar fi cazul n care nu
se ine cont de fondul economic al tranzaciilor sau al
operaiunilor raportate, ci doar de forma juridic a
acestora, cum este cazul contractelor de leasing.
Raionamentul profesional aplicat n audit aduce valoare

prin identificarea corespunztoare a riscurilor de audit i
proiectarea procedurilor de testare, precum i prin
determinarea volumului i formatului documentaiei
necesare pentru formarea opiniei de audit.
Raionamentul profesional este strns legat de

ncrederea oferit utilizatorilor de situaii financiare,
deoarece deciziile acestora se bazeaz pe valorile
raportate de ctre cei care au ntocmit situaiile
financiare. Se urmresc rezultatele obinute n urma unei
analize corespunztoare prin aplicarea metodelor i
tehnicilor de evaluare i clasificare potrivite entitii n
cauz.
Raionamentul profesional este o abilitate-cheie pentru
furnizorii de informaii financiare, att pentru auditori, ct
i pentru contabili, mai ales n cazul unui sistem contabil
bazat pe principii. Totui, realizarea unui raionament
poate fi dificil i nu exist neaprat un singur rspuns
corect. Folosirea raionamentului profesional este esena
Att scepticismul profesional, ct i obiectivitatea sunt

necesare pentru a ajunge la un rezultat corect.
Raionamentul profesional nu presupune decizii
arbitrare, nu nlocuiete scepticismul profesional i nici
nu este o metod de justificare a unui anumit rezultat.
Realizarea formal a acestui proces fr acordarea
ateniei cuvenite substanei nu reprezint raionament
profesional.
Este important de subliniat rolul ncrederii ntr-un sistem
contabil bazat pe principii. Calitatea i integritatea
raionamentelor realizate conduc la reflectarea de cifre
corecte n situaiile financiare i, prin urmare, la
creterea ncrederii n standardele contabile bazate pe
principii pe msur ce metodele de evaluare i
clasificare sunt aplicate consecvent.
BIBLIOGRAFIE
1.
Belkaoui, A.R. (2004), Accounting Theory, 5th

Edition, Londra: Tomson Learning.
2.
Berheci, M. (2010), Valorificarea raportrilor

financiare, Bucureti: Editura CECCAR.
3.
Feleag, N. i Feleag, L. (2007), Contabilitate

Financiar. O abordare european i
internaional, vol. II, Bucureti: Ed. Economic.
4.
Feleag, N. (1996), mblnzirea junglei

contabilitii concept i normalizare n
contabilitate, Bucureti: Editura Economic.
5.
Frecka, T.J. (2008), Ethical Issues in Financial

Reporting: Is Intentional Structuring of Lease
Contracts toAvoid Capitalization Unethical?,
Journal of Business Ethics, vol. 80, nr. 1, pp. 45-59.
6.
Grbin, M.M. i Bunea, . (2008), Sinteze, Studii

de caz i teste gril privind aplicarea IAS - IFRS
(revizuite), vol. II, Bucureti: Editura CECCAR.
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7.
Ionescu, I.O. (2011), Raionament profesional i

risc: analiza factorilor personali ce influeneaz
raionamentul profesional i atitudinea fa de risc
a auditorului financiar, Bucureti: Editura ASE.
8. Salter, S.B. i Niswander, F. (1995), Cultural
Influence on the Development of Accounting
Systems Internationally: A Test of Grays [1988]
Theory, Journal of International Business
Studies, vol. 26, nr. 2, pp. 379-397.
9. http://www.accaglobal.com/pk/en/discover/cpdarticles/corporate-reporting/prof-judge.html
10. https://www.ifac.org/system/files/uploads/PAOD
C/A-Professional-Judgement-Framework-forFinancial-Reporting.pdf
11. http://www.iasplus.com/en/standards/ias/ias17
12. http://www.iasplus.com/en/meeting-notes/ifrsic/not-added/2010/ias-1-financial-statementpresentation
1077
Audit financiar, XIV, Nr. 10(142)/2016, 1078-1090

ISSN: 1583-5812; ISSN on-line: 1844-8801
Rezumat
Studiu privind
tehnicile de
contabilitate
creativ n
contabilitatea
managerial
Flavius-Andrei GUINEA,

E-mail: flavius.guinea@cig.ase.ro
Un sistem de contabilitate managerial, odat

implementat, va atrage i manifestarea unor fenomene
de contabilitate creativ, n special n perioadele de criz
i de presiune fiscal. Avnd la dispoziie un set de
informaii mai relevant, managerii sunt tentai s apeleze
la tehnici mai mult sau mai puin ingenioase, discutabile
sau legale, n scopul ameliorrii prezentrii situaiilor
financiare. n contextul economic romnesc actual,
poate fi sesizat o legtur direct ntre practicile de
contabilitate creativ, incompetena managerilor, declinul
activitii, perioadele de criz i optimizrile fiscale.
Accentul este pus la nivel naional pe utilizarea
contabilitii creative n scopul inducerii n eroare a
utilizatorilor situaiilor financiare. Studiul sistemelor de
contabilitate managerial n Romnia se caracterizeaz
printr-un numr relativ redus de cercetri de teren, n
special n ceea ce privete problematica organizrii i
implementrii. De fapt, cercetarea noastr intenioneaz
s avertizeze asupra dificultilor majore de percepie a
beneficiilor generate de organizarea unui sistem modern
de contabilitate managerial n context naional. Dei
contabilitatea managerial a evoluat continuu n ultimele
decenii, progresul depinde de msura n care mediul
academic i managerii vor fi capabili s mbunteasc
diversele metode i eficiena proceselor decizionale.
Dificultile implementrii trebuie identificate de o
manier mult mai clar, iar n acest scop nu trebuie
neglijate implicaiile comportamentale i sociale.
Accentul trebuie pus pe rolul central al aspectelor
comportamentale n contabilitatea managerial.
Cuvinte-cheie: Contabilitate managerial, contabilitate
creativ, cost de producie, schimbarea n contabilitatea
managerial, virusare costuri, descrcare din gestiune.
Clasificare JEL: M41.
Guinea, F.A. (2016), Study Regarding the Creative Accounting
Techniques in Management Accounting, Audit Financiar,
vol. XIV, no. 10(142)/2016, pp. 1136-1148, DOI:
10.20869/AUDITF/2016/142/1136
1078
Studiu privind tehnicile de contabilitate creativ n contabilitatea managerial
Introducere
Comportamentul managerial poate afecta practicile
sistemelor de contabilitate managerial, aspect
evideniat, n mod special, n context naional. Deciziile
manageriale pot determina forma care trebuie dat
informaiei contabile, n funcie de anumite obiective.
Strategia managerial care, n mod eronat, se
reorienteaz spre termenul scurt (i foarte scurt) implic
mutaii n producerea informaiilor contabile. Tendina de
a inventa i de a utiliza tehnici de contabilitate creativ n
latura ei nefast devine o preocupare obligatorie a
managerilor romni, ridicat la rangul de practic
curent. Percepia unui manager despre sistemul
contabil n general se rezum la ideea c absolut totul
este posibil, iar consecinele pot fi minimalizate cu
uurin. n cele din urm, traseul fluxurilor de lichiditi
dicteaz forma informaiei contabile i nivelul
performanei.
Contabilitatea managerial are o istorie bogat, strns
legat de schimbrile n strategia organizaional. Dup
Primul Rzboi Mondial, progresele contabilitii
manageriale au fost practic realizate numai prin prisma
creterii raportrii financiare externe. De peste 70 de ani,
contabilitatea managerial este subordonat cerinelor
ntocmirii situaiilor financiare. Reforma contabilitii
manageriale trebuie s se bazeze pe ideea dezvoltrii
sale independente, n strns legtur ns cu
managementul strategic al organizaiei.
Sistemele de contabilitate managerial trebuie s
graviteze n jurul principiului c un produs, prin toate
atributele sale, ofer valoare mai degrab clientului
dect productorului su. Contabilitatea managerial a
rmas prea mult timp izolat de celelalte funciuni ale
organizaiei. Metodele clasice au parazitat practic
organizaiile prin structuri excesive i rigide, care
acioneaz n medii economice dinamice.
Contabilitatea managerial, prin metodele ei clasice,
ndreapt organizaia ntr-o direcie greit,
recompenseaz managerii pentru eecul afacerii i nu
ofer niciun stimulent pentru performana real (Kaplan,
1988). Profesionistul contabil este blocat n capcana
inovaiilor contabilitii manageriale, fcute acum 60, 80
i chiar 100 de ani (Kaplan, 1986).
Metodele tradiionale de calcul de cost devin desuete.
Pierderea de pertinen a sistemelor tradiionale de
calcul de cost se datoreaz, n principal, existenei unui
decalaj ntre modelul actual de control al ntreprinderii i
Nr. 10(142)/2016
modelul centrelor de analiz i diferenei dintre modul de

compunere a costului real i imaginea redat acestuia
de ctre contabilitatea de gestiune. Viziunea asupra
ntreprinderii pe care s-a bazat metoda centrelor de
analiz nu mai corespunde realitii de astzi.
Capitalul poate avea ntrebuinri alternative astfel nct
managerii trebuie s se preocupe dac rentabilitatea
capitalului investit depete costul acestui capital, care
poate fi msurat prin rentabilitatea generat de o alt
alternativ de utilizare. Al doilea motiv de msurare a
rentabilitii capitalului este reprezentat de promovarea
unui control i analize n procesul de organizare a
bugetrii capitalului. Fr anumite forme de msurare a
rentabilitii efective a capitalului, n cadrul procesului de
bugetare a investiiilor, poate exista o stimulare redus
pentru manageri de a estima cu acuratee fluxurile
viitoare de trezorerie.
Misiunea principal a contabilitii manageriale a fost
aceea de ,,urmrire a adevrului absolut, unde
,,adevrul absolut a fost definit ca obinerea celui mai
precis cost. Dar contabilitatea managerial a nceput s
evolueze. Aceasta a remediat multe deficiene, inclusiv
preocuparea pentru determinarea costului unic. Cea mai
important contribuie a fost concentrarea ateniei
asupra beneficiilor poteniale provenite din adoptarea
unor decizii pe baza informaiilor contabile. Ideea de
costuri diferite pentru scopuri diferite a stimulat
preocuprile pentru definirea adevrului condiionat sau
a modelelor decizionale. Modelele decizionale apar la
nivelul externalizrii informaiei, n diverse scopuri
(Horngren, Foster i Datar, 1997).
Demersul studiului nostru surprinde o problem
complex i delicat a sistemelor de contabilitate
managerial, urmrind ca obiective complexul
motivaional al dezvoltrii tehnicilor de contabilitate
creativ i identificarea anumitor tehnici de contabilitate
creativ la limita dintre legal i fraud, inclusiv
consecinele asupra calitii informaiei contabile.
Contribuiile proprii ale studiului sunt evideniate, n
special, la nivel aplicativ, aspect evident datorat tipurilor
de cercetri desfurate. Unul din obiectivele
fundamentale ale studiului nostru este de a suscita
interesul privind posibilitile practice de protejare de
pericolele creativitii unui sistem de contabilitate
managerial.
Limitele studiului sunt generate tocmai de caracteristicile
cercetrilor de teren, amintind n acest sens posibila
subiectivitate a cercettorului n contextul accesului
1079
direct la subiectul cercetrii i numrul mai redus de

organizaii care pot fi analizate ntr-o anumit perioad
de timp.
Importana studiului vizeaz profesionitii contabili i
auditorii, n special prin prisma fiabilitii i realitii
informaiilor prezentate n situaiile financiare.
Ca structur, n urmtoarea seciune se prezint stadiul
cunoaterii n domeniul tehnicilor de contabilitate
creativ specifice contabilitii manageriale. Seciunea a
doua evideniaz metodologia cercetrii utilizat n
studiu, urmnd prezentarea rezultatelor studiului n
seciunea a treia. Ultima seciune surprinde concluziile
noastre.
1. Revizuirea literaturii n domeniul

contabilitii manageriale
Literatura internaional abund n descrierea
multitudinilor de abordri i explicarea modelelor ce pot
fi utilizate ntr-un sistem eficient de contabilitate
managerial. Majoritatea studiilor relev ideea
experimentrii unei crize prelungite a contabilitii
manageriale, depit de transformrile mediului intern
i extern al organizaiei. De asemenea, sunt evideniate
numeroase modaliti de reformare a contabilitii
manageriale, prin practici i procedee care s susin
schimbrile organizaionale.
Studiile empirice efectuate de specialiti, n special din
Marea Britanie, SUA, Japonia i Frana, se
concentreaz asupra tranziiilor n contabilitatea
managerial din mai multe ri. Aceste studii ncearc s
explice implicaiile recentelor evoluii tehnologice, a
procedurilor organizaionale i de management asupra
sistemelor de contabilitate managerial.
Stadiul cunoaterii la nivel internaional ofer o
prezentare detaliat a celor mai recente tehnici. Sunt
evaluate necesitile utilizrii acestor tehnici, punctele lor
slabe i forte n contextul actual organizaional i
economic, abilitatea de a face fa provocrilor viitoare.
De fapt, multe dintre aceste tehnici reprezint un progres
n managementul organizaiei.
n mod invariabil, cele mai relevante lucrri surprind
provocrile actuale ale contabilitii manageriale
(Bromwich i Bhimani, 1989, 1994; Bhimani i
Bromwich, 1996; Armstrong, 1987; Albu i Albu, 2003a,
2003b; Aston, Hopper i Scapens, 1995; Clemens,
1991; Coates i Longden, 1989; Drucker, 1990;
1080
Johnson, 1992; Johnson i Kaplan, 1987; Kaplan, 1985,

1994; Scapens i Roberts, 1993; Woods, 1989; Drury,
2000; Horngren, Foster i Datar, 1997; Bromwich i
Hopwood, 1986; Vmosi, 2000; Bartolomeo .a., 2000):
Aservirea la obiectivele contabilitii financiare, prin
utilizarea procedeelor de repartizare arbitrare, care
nu reflect realitatea inductorilor de cost dintr-un
sistem modern de producie, i, de aici, apariia
sindromului contabilitii negre (sau a evidenei
duble), n scopul obinerii de rapoarte care s fie utile
adoptrii unor anumite decizii;
metodele tradiionale de determinare a costurilor nu
reflect relaiile de cauzalitate ale consumurilor de
resurse n organizaiile care utilizeaz tehnologii
moderne de producie i aprovizionare,
distorsioneaz valoarea costurilor de producie i a
profiturilor. Sistemele de remunerare managerial
stimuleaz deciziile eronate, degajate de tehnicile
clasice;
focalizarea excesiv asupra sistemelor de cost
existente i incapacitatea acestora de a genera
informaii relevante i utile n procesul decizional;
studiile empirice privind utilizarea metodei ABC
confirm ezitrile organizaiilor privind implementarea
unor noi sisteme de contabilitate managerial;
meninerea ipotezelor clasice privind percepia
conceptului de performan i orientarea excesiv i
exclusiv asupra obiectivelor pe termen scurt;
poziionarea contabilitii manageriale n lanul
organizaional astfel nct s poat exercita un rol
mai important;
monitorizarea i planificarea performanei pot fi
mbuntite dac indicatorii non-financiari sunt
utilizai alturi de cei financiari. Anumite costuri sunt
dificil de definit i msurat, dei exist un set
semnificativ de informaii non-financiare disponibil.
Performana sistemelor just-in-time este msurat,
de exemplu, prin termeni ca timp rmas, distan
parcurs, grad de ocupare a spaiului, complexitatea
produsului. Alte exemple sunt reprezentate de tabloul
de bord i de balanced scorecard;
introducerea dimensiunii strategice n contabilitatea
managerial. Se afirm din ce n ce mai pregnant
necesitatea determinrii de costuri asociate cu
strategia organizaiei i cu monitorizarea structurii de
cost a concurenilor. n prezent, costurile
operaiunilor care adaug valoare n optica clientului

(flexibilitatea produciei, calitatea, termenele de
livrare, serviciile post-vnzare) sunt invizibile, fiind
ascunse n masa cheltuielilor indirecte i suportnd,
ulterior, repartizri arbitrare. Contabilitatea
managerial strategic are avantajul de a face ca
aceste costuri s devin vizibile pentru
managementul organizaiei;
adoptarea tehnicilor utilizate n contextul altor ri
este, n general, problematic. Cu toate acestea,
anumite tehnici japoneze au fost implementate cu
succes de ctre firmele britanice (tabelele de cost,
costul int). Numeroase organizaii rmn fidele
metodelor tradiionale. Noile tehnici par a nu suscita
un interes universal, existnd diferene ntre
organizaiile din acelai spaiu geografic privind
riscurile asumate prin implementarea unor tehnici
moderne. Studiile nord-americane i cele britanice
relev faptul c exist o deschidere pronunat spre
progres acolo unde organizarea este una informal i
simpl, fapt ce confer flexibilitate i adaptabilitate la
un mediu dinamic.
Literatura naional poate fi caracterizat numai n ultimii
ani printr-o producie de lucrri care surprind anumite
problematici ale contabilitii manageriale, printre care
cele n strns legtur cu studiul nostru vizeaz
tehnicile de contabilitate creativ (Malciu, 1999; Feleag
i Malciu, 2002; Ionacu, 2003).
2. Metodologia cercetrii
Poziia privilegiat n cadrul studiului este reprezentat
de cercetarea de tip experiment, care a presupus
accesul direct la subiecii analizai i cercetarea de tip
studiu de caz, implicnd analiza i interpretarea
anumitor particulariti existente. Altfel spus, s-a apelat
la o cercetare de tip clinic sau o cercetare de tip aciune.
Acestea reprezint cercetri de teren, avantajul major
fiind reprezentat de o mai bun percepie a relaiilor i
proceselor din cadrul unei organizaii. Colectarea i
analiza informaiilor au fost efectuate de la un numr de
20 de societi romneti din domeniul construciilor
civile i industriale. Durata cercetrilor de tip experiment
i de tip studiu de caz a vizat, n mod efectiv, cinci
exerciii financiare, n perioada 2010-2015, subiectul
procesului de cunoatere participnd activ la acest
proces. Experimentele i studiile de caz au fost
construite pe baza unor surse reale de informaii.
Nr. 10(142)/2016
Prin cercetrile de teren desfurate s-au urmrit:

identificarea i, eventual, soluionarea problemelor
legate de posibilitile de implementare a unui sistem
de contabilitate managerial sau de schimbare a
celui existent (n situaiile n care deja exista un
sistem);
proiectarea unui sistem de contabilitate managerial,
prin implicarea ntregii organizaii n acest proces i
alegerea unui instrument adecvat mediului n care va
fi implementat;
percepia i nelegerea schimbrii de ctre actorii
implicai;
deficienele i reticenele aprute n urma procesului
de implementare;
tendinele de manipulare a informaiilor produse prin
implementarea sistemului.
Ipoteza cercetrii noastre a fost reprezentat de faptul
c, n contextul economic romnesc actual, poate fi
sesizat o legtur direct ntre practicile de contabilitate
creativ, incompetena managerilor, declinul activitii,
perioadele de dificultate economic general i
necesitile stringente de optimizare fiscal. Este, de
fapt, ce amintea cercettorul britanic Argenti nc din
1973. Accentul la nivel naional este pus pe utilizarea
contabilitii creative n scopul inducerii n eroare a
utilizatorilor situaiilor financiare. Malo i Giot (citai de
Malciu, 1999) afirmau c, la origine, contabilitatea
creativ este virtuoas, oferind contabilitii mijloacele
care s-i permit s in pasul cu dezvoltarea crescnd
a pieelor i proliferarea produselor financiare. Problema
major este generat de manifestarea rapid a
perversitii instinctive a oamenilor de afaceri.
3. Rezultatele cercetrii
Prin analiza tehnicilor sau pseudo-tehnicilor de
contabilitate creativ n contextul cercetrii de teren
ntreprinse s-au depistat urmtorii factori motivaionali:
a. costurile rezultate din conflictul de interese.
Managerii romni sunt tentai s impun folosirea
acelor tehnici care reduc rezultatele, n scopul evitrii
presiunii fiscale privind impozitul pe profit. Ipoteza lui
Zimmerman conform creia firmele mari suport
costuri politice mai mari dect firmele mici se verific
ntotdeauna.
1081
b. incompetena managerilor. Atunci cnd societile nu

obin o performan real, recurg la diverse tehnici
de contabilitate creativ n scopul meninerii
clientelei, a creditelor comerciale acordate de
furnizori, a indicatorilor financiari solicitai de
finanatori. n aceast situaie, acest tip de
comportament sugereaz implicaii psihologice de
neacceptare a eecului i de amnare a colapsului
financiar.
c. incertitudinea i riscul. Condiiile manifestate ntr-un
mediu economic slbit constituie un factor
indiscutabil al utilizrii pe scar larg a politicilor de
contabilitate creativ, chiar pn la nivelul fraudelor.
Salustro i Lebrun (citai de Feleag i Malciu, 2002)
consider c perioadele de criz reprezint probe de
ncercare pentru ntreprinderi. Acestea le afecteaz
trezoreria i sunt generatoare de riscuri pe care
contabilitatea le traduce de o manier imperfect. n
consecin, managerii sunt tentai s utilizeze
procedee mai mult sau mai puin ingenioase n
scopul ameliorrii prezentrii poziiei financiare i a
performanei.
d. varietatea activitilor economice. Obiectul de
activitate al setului de societi analizat este
preponderent n domeniul construciilor civile i
industriale. Activitatea de construcii reprezint un
domeniu deosebit de complex i complicat, greu de
controlat, fapt ce permite n permanen o ajustare a
rezultatelor. Utilizarea tehnicilor de contabilitate
creativ n acest domeniu de activitate este uneori
foarte greu detectabil.
e. punctele nevralgice ale conceptului de cost de
producie. Utilizarea costului de producie ca baz de
evaluare a stocurilor de produse i lucrri n curs de
execuie este ntotdeauna suspectabil. Majoritatea
instrumentelor de determinare a costurilor sunt
criticabile. Nu exist cost de producie calculat cu
exactitate, fiecare cost reprezentnd doar o opinie
(Ionacu, 1997).
f. insuficiena normelor contabile naionale n materie
de contabilitate i control de gestiune.
Ionacu (2003) insist asupra distinciei ntre
contabilitatea creativ i frauda contabil. Adaptarea
politicilor contabile la evoluiile economice nu trebuie
confundat cu acele tehnici care ocolesc mai mult sau
mai puin normele contabile. Frontiera ntre creativitate i
ilegalitate este uneori greu de stabilit. Aceast
1082
demarcaie confuz este adeseori ntreinut de ctre cei

care promoveaz i utilizeaz partea negativ a
contabilitii creative.
Tehnicile de contabilitate creativ identificate pot fi
apreciate ca fiind mai mult sau mai puin sofisticate i
discutabile, unele fiind plasate n zona obscur dintre
creativitate i ilegalitate. Acestea au fost depistate n
cadrul sistemelor de contabilitate managerial
implementate la nivelul societilor analizate din cmpul
de cercetare.
I. Tehnica virusrii costurilor aferente produciei
vndute presupune denaturarea informaiilor privind
valoarea descrcrilor de gestiune n scopul atingerii
unui anumit obiectiv. Obiectivul este realizat prin
anumite oscilaii ale rezultatului induse de suma
descrcrilor de gestiune. Aceast virusare a valorilor
reale este foarte bine mascat n contextul proiectelor de
anvergur, cu o structur de cost deosebit de complex
i ale cror descrcri de gestiune sunt, n mod implicit,
la fel de complexe. Devirusarea sau corecia va fi
ascuns n descrcrile de gestiune ale perioadelor
urmtoare.
II. Tehnica inducerii simultane n eroare a
utilizatorilor de informaie contabil prin intermediul
costurilor de producie. Modalitatea de manipulare a
costurilor este derivat din tehnica virusrii costului
aferent produciei obinute. Obiectivele alese depind de
ceea ce se dorete s se prezinte anumitor utilizatori de
informaie contabil, iar obiectivele trebuie atinse
simultan. Aceti utilizatori solicit informaii financiare
prin intermediul situaiilor financiare i, din acest motiv,
nu se poate construi o imagine pentru fiecare utilizator.
Din punct de vedere tehnic, este preferat manipularea
informaiei privind descrcarea de gestiune a produciei
facturate ctre beneficiar, profitnd de complexitatea
anumitor proiecte, de gradul de inteligibilitate al
informaiilor tehnice i de deficienele perpetuate n
sistemul de contabilitate managerial implementat.
III. Sindromul costurilor de producie cadou. Mediul
economic romnesc este departe de a beneficia de
efectele unei concurene loiale. Costurile de producie
reale ale unui proiect nu iau n considerare i costurile
obinerii contractului pentru acest proiect. Nu ne referim
la costurile vizibile implicate de procesul unei licitaii i al
concepiei unei oferte, ci la costurile care remunereaz
eforturile mai mult sau mai puin legale ale
intermediarilor. Aceste costuri sunt vizibile ns n
evidena contabil, dar nu sunt conectate cu veniturile
care ar trebui generate n mod normal. Costurile cadou

vor fi considerate ntotdeauna nedeductibile, majornd
costul fiscal al societii. n consecin, aceste costuri
vor fi ascunse i mprtiate n proiectele pentru a cror
obinere au fost angajate sau n proiectele care ofer
marje lunare generoase de profit. Costul de producie
contabil este astfel puternic denaturat, mascnd
performana real a societii.
IV. Tehnica manipulrii preurilor de transfer. Preul
de transfer reprezint preul pltit pentru un produs sau
serviciu furnizat de o alt societate care aparine
aceluiai grup. Societile din cmpul de analiz nu sunt
legate ntre ele prin participaii de capital dect n cteva
situaii. De fapt, se consider c anumite societi sunt
afiliate prin intermediul acionarului majoritar, persoan
fizic. Limitarea preului de transfer acioneaz astfel
att la nivelul societilor din cadrul unui grup, ct i la
nivelul societilor afiliate. Aceast tehnic reprezint o
variant a tehnicii de tip suveic, amintit n literatura de
specialitate de Pastr i Vigier (citai de Ionacu, 2003).
Tehnica suveic presupune majorarea cifrei de afaceri
prin tranzacii cu produse ntre societi din acelai
domeniu, fr plat, fr schimb efectiv de produse. n
cazurile studiate n contextul cercetrii de teren,
majorarea artificial a cifrei de afaceri a fost i o
consecin a sumelor de bani vehiculate ntre societile
afiliate. Nu numai cifra de afaceri devine fictiv, ci i
costurile generate artificial n celelalte societi.
V. Tehnica manipulrii coeficientului de repartizare a
cheltuielilor indirecte de producie. n contextul
implementrii unui sistem de contabilitate managerial,
managementul anumitor societi nu a fost n totalitate
de acord cu varianta de determinare a costurilor de
producie derivat din metoda costurilor directe. Aceste
societi au impus identificarea cheltuielilor indirecte de
producie i repartizarea lor asupra obiectelor de cost.
Riscul i dezavantajele asumate se refer la
identificarea dificil a cheltuielilor indirecte de producie,
delimitarea anumitor cheltuieli ntre cele indirecte de
producie i cele generale de administraie,
convenionalismul bazelor de repartizare. Determinarea
coeficientului de repartizare este afectat att de
valoarea mai mult sau mai puin real a cheltuielilor
indirecte de producie, ct i de baza de repartizare
aleas valoarea costurilor directe de producie. Sau
poate c tocmai vulnerabilitatea coeficientului de
repartizare a condus la adoptarea i implementarea unui
astfel de sistem. Tehnica utilizat const n stimularea
Nr. 10(142)/2016
derapajelor anumitor cheltuieli ntre spaiul celor

indirecte de producie i cel al cheltuielilor administrative.
Altfel spus, este vizat includerea sau nu a anumitor
cheltuieli n costul de producie. n mod evident,
performana societii i costul fiscal vor fi diferite de la
caz la caz. n acest scop se efectueaz diferite simulri
ale valorii coeficientului de repartizare, obinndu-se mai
multe imagini privind costul de producie i alegndu-se
cea care convine cel mai mult la un anumit moment dat.
VI. Tehnica intenionat eronat a conturilor de
regularizare. Performana ntreprinderii poate fi
manipulat i prin operaia denumit gestiunea
strategic a rezultatului (Ionacu, 2003). Prghiile
utilizate sunt reprezentate de cheltuielile i veniturile
calculate sau care nu genereaz fluxuri de trezorerie i
de cheltuielile i veniturile amnate sau nregistrate n
avans. Veniturile i cheltuielile amnate sunt afectate n
faza iniial bilanului, urmnd a fi transferate integral la
un anumit moment dat sau treptat n decursul unei
anumite perioade de timp contului de profit i pierdere.
Metoda conturilor de regularizare ascunde performana
real sub masca aplicrii fictive a principiului conectrii
cheltuielilor la venituri. Costurile de producie aferente
contractelor de construcie se nregistreaz lunar n
contul ,,332 Servicii n curs de execuie. Producia
facturat beneficiarului se nregistreaz eronat n contul
,,472 Venituri nregistrate n avans, sub forma mascat
a unor avansuri acordate de beneficiar sau sub pretextul
imposibilitii determinrii cu acuratee a gradului de
avansare a lucrrilor. De fapt, practica demonstreaz c
acest grad de avansare este totui determinat la anumite
intervale de timp, de regul cele care necesit calculul
impozitului pe profit (coinciden sau nu). Argumentele
vehiculate se refer la faptul c rezultatul este greu
msurabil pe baza estimrilor privind lucrrile realizate.
n realitate, rezultatul este ajustat n funcie de imaginea
care trebuie furnizat diferiilor utilizatori prin jocul
descrcrilor de gestiune i al constatrii veniturilor prin
transfer din bilan n contul de profit i pierdere.
VII. Tehnica evidenei duble a costurilor de
producie. Este o realitate c informaiile privind
costurile de producie nu relev o performan real, nici
individual (pentru fiecare obiect de cost) i nici la nivel
global (pentru companie/proiect). Cu toate c aceast
realitate este acceptat i chiar impus de ctre
manageri, ei resimt nevoia unei imagini corecte a
rentabilitii proiectelor. Drept urmare, acetia vor solicita
construcia unei alt sistem de determinare i prezentare
1083
al costurilor, mpingnd profesionistul contabil n

capcana evidenelor duble, chiar dac departamentele
de contabilitate sufer de restricii privind resursele
umane i de timp alocate. n urma analizelor desfurate
au fost identificate cteva dintre motivele recursului la
evidena dubl:
decalajul dintre momentul obinerii produciei i
momentul facturrii acesteia ctre beneficiari;
facturarea de servicii fictive, care sunt incluse n
costul de producie ale anumitor proiecte;
includerea costurilor cadou n costul de producie al
altor proiecte;
folosirea diferitelor tehnici de ajustare a rezultatului,
cum ar fi tehnicile de virusare a costurilor, inducerea
n eroare a utilizatorilor de informaie contabil,
conturile de regularizare;
includerea forat a anumitor cheltuieli generale de
administraie n costurile de producie;
folosirea de servicii pentru care nu s-au ncheiat
contracte i ale cror costuri sunt invizibile sau
absente n contul de profit i pierdere.
VIII. Metoda costurilor de producie de tip cpu.
Metoda cpurii reprezint deja un model de fcut
avere n Romnia, experimentat cu succes dup anul
1990 i bazat pe principiul ,,cpueaz i falimenteaz
ce conduci. Metoda s-a bucurat de un mare succes n
contextul afectrii companiilor de stat, dar s-a extins i n
mediul privat, cu toate riscurile aferente. Aceast tehnic
genereaz devalizarea unei societi comerciale prin
deturnarea contractelor, prin inducerea unor costuri de
producie ireale, mutarea veniturilor n alte societi
comerciale, utilizarea de preuri de transfer sub sau
supraevaluate. Cea mai interesant modalitate este
aceea prin care contractele sunt derulate de o anumit
societate, care ncaseaz i veniturile, iar costurile sunt
transferate n societatea cpuat. De fapt, proiectele
sunt realizate cu mijloacele de producie ale societii
devalizate. Acest lucru este permis de inexistena unui
sistem eficient de contabilitate managerial, care s
asigure transparena i controlul tranzaciilor dubioase.
Se mai adaug o organizare haotic a evidenei
contabile, refuzul de a furniza informaii privind reetele
de fabricaie, modalitile de calcul ale costurilor de
producie, principalele contracte cu partenerii comerciali,
situaiile de lucrri executate de furnizori sau decontate
beneficiarilor.
1084
IX. Paradoxul costurilor de producie aferente

proiectelor de tip clon. n principiu, realizarea unor
proiecte identice de ctre aceeai organizaie ar trebui
s angajeze aproximativ aceleai eforturi de producie i
ar trebui s genereze aceleai venituri. Cererea de
ofert, proiectul lucrrii, bugetul, graficele de execuie
sunt identice. n realitate, s-au constatat diferene mai
mult sau mai puin justificabile n ceea ce privete
costurile de producie aferente unor obiecte de cost
identice. Printre factorii explicativi ai variaiei costurilor
de producie s-ar putea enumera: locaiile geografice
diferite n care se realizeaz proiectele; perioada de timp
i condiiile de mediu diferite; utilizarea unor materiale,
echipamente i servicii diferite; condiiile logistice; costuri
de achiziie fluctuante, n funcie de furnizor; gradul de
calificare al forei de munc; competene profesionale
diferite ale managerilor de proiect; condiii diferite de
gestionare a proiectelor; calitatea serviciilor asigurate de
subantreprenori diferii; remunerare diferit a
personalului direct productiv; consumuri diferite de
materiale i de timp de manoper; durate de execuie
diferite pentru fiecare proiect.
X. Metoda costurilor invizibile i necesitatea
evidenei duble. Considerm c aceast tehnic este
una discutabil, ntruct depete prea mult limitele
creativitii contabile n sensul ei pozitiv. Exist situaii n
care o societate comercial efectueaz cheltuieli (i ne
referim la cele pentru activitatea productiv) care nu sunt
certificate prin documente justificative. Motivele sunt
evident de natur fiscal, evitndu-se impozitarea ca i
cheltuial nedeductibil sau ca i remuneraie salarial.
Au fost identificate situaii n care o parte a remuneraiei
salariale nu este declarat, costul fiscal fiind deosebit de
ridicat (acest lucru nu reprezint ns o justificare);
situaii n care se efectueaz achiziii de materiale i
echipamente fr documente justificative; situaii n care
sunt remunerate anumite servicii efectuate de teri, fr
contracte, fr facturi; situaii n care efortul celor care
faciliteaz anumite tranzacii trebuie rspltit. Toate
aceste cheltuieli reprezint un efort de producie din
punct de vedere al managerului, chiar dac acest efort
nu este prevzut n buget, n fia limit de consum sau
n situaiile de lucrri decontate beneficiarului. Acestea
sunt considerate cheltuieli invizibile, ntruct nu
figureaz n contul de profit i pierdere, ci n bilan.
Existena lor n bilan este una temporar, pentru c n
cele din urm tot vor fi imputate contului de profit i
pierdere (prin ntocmirea unor contracte de achiziii sau
de servicii fictive sau reale, dar supraevaluate) sau vor fi
justificate sub masca distribuirii de dividende. Din punct

de vedere contabil, aceste cheltuieli sunt ascunse, de
regul, n conturile 409 Furnizori-debitori, 461 Debitori
diveri, 542 Avansuri de trezorerie. Din punctul nostru
de vedere, plasarea n conturile 461 i 542 este mai
riscant, fiind unele dintre cele mai solicitate conturi n
contextul diverselor controale i verificri. Situaia
contabil a costurilor de producie nu va include aceste
costuri invizibile, ns managementul societii consider
c situaia este una incomplet. n consecin, se va
solicita ajustarea situaiei contabile a costurilor i, de

aici, din nou, recursul la sindromul evidenei duble.
n scopul exemplificrii tehnicii virusrii costurilor
aferente produciei vndute, prezentm n cele ce
urmeaz balana cheltuielilor (naintea calculrii
impozitului pe profit), balana veniturilor i situaia
costului de producie aferente lunii septembrie, anul N
pentru societatea M1. Obiectivul este unul fiscal i
anume obinerea pentru trimestrul III al unui impozit pe
profit de plat de maxim 50.000 lei. Toate sursele de
informaii sunt reale.
Tabelul 1. Balana de verificare clasa 6 conturi de cheltuieli, luna septembrie, anul N, societatea M1
Simbol
cont
Clasa 6
602
6021
6028
603
604
605
607
611
612
613
622
623
623.01
623.02
623.03
624
625
626
626.1
626.2
627
628
635
641
615
645
645.01
645.02
645.03
645.04
645.09
658
6581
6583
6588.01
6588.02
6651
Denumire
cont
Cheltuieli cu materialele consumabile
Cheltuieli cu materialele auxiliare
Cheltuieli privind alte materiale consumabile
Cheltuieli privind materialele de natura obiectelor de
inventar
Cheltuieli privind materialele nestocate
Cheltuieli privind energia i apa
Cheltuieli privind mrfurile
Cheltuieli de ntreinere i reparaii
Cheltuieli cu redevenele, locaiile de gestiune i chiriile
Cheltuieli cu primele de asigurare
Cheltuieli privind comisioanele i onorariile
Cheltuieli de protocol, reclam i publicitate
Protocol factur
Protocol bon fiscal
Reclam i publicitate
Cheltuieli cu transportul de bunuri i de personal
Cheltuieli cu deplasri, detari i transferri
Cheltuieli potale i taxe de telecomunicaii
Cheltuieli potale
Cheltuieli telefoane
Cheltuieli cu serviciile bancare i asimilate
Alte cheltuieli cu serviciile executate de teri
Cheltuieli cu alte impozite, taxe i vrsminte asimilate
Cheltuieli cu salariile personalului
Cheltuieli cu pregtirea personalului
Cheltuieli privind asigurrile i protecia social
Contribuia unitii la asigurrile sociale
Contribuia unitii pentru ajutorul de omaj
Contribuia unitii pentru asigurrile sociale de sntate
Contribuia unitii pentru concedii boal
Contribuia unitii la fondul de garantare salarii
Alte cheltuieli de exploatare
Despgubiri, amenzi i penaliti
Cheltuieli privind activele cedate i alte operaii de
capital
Alte cheltuieli de exploatare
Alte cheltuieli de exploatare nedeductibile
Cheltuieli din diferene de curs valutar
Nr. 10(142)/2016
Rulaj curent
Debit
Credit
Total sume
Debit
Credit
1.067.226,23 1.067.226,23 3.147.901,01 3.147.901,01

1.067.226,23 1.067.226,23 3.147.890,81 3.147.890,81
0,00
0,00
10,20
10,20
3.202,48
3.202,48
39.902,46
39.902,46
4.294,60
4.294,60
16.571,91
16.571,91
771,92
771,92
1.005,06
1.005,06
118,40
118,40
27.509,83
27.509,83
60,00
60,00
11.988,12
11.988,12
58.209,60
58.209,60 111.390,21 111.390,21
10.157,56
10.157,56
22.786,22
22.786,22
3.347,70
3.347,70
12.391,70
12.391,70
485,36
485,36
3.797,27
3.797,27
218,81
218,81
1.864,81
1.864,81
266,55
266,55
1.401,21
1.401,21
0,00
0,00
531,25
531,25
4.178,08
4.178,08
40.041,14
40.041,14
482,10
482,10
1.482,51
1.482,51
68,32
68,32
397,26
397,26
68,32
68,32
392,16
392,16
0,00
0,00
5,10
5,10
2.025,68
2.025,68
56.354,74
56.354,74
2.233.186,94 2.233.186,94 5.410.754,29 5.410.754,29
2.045,00
2.045,00
34.160,07
34.160,07
14.702,00
14.702,00 133.349,00 133.349,00
0,00
0,00
400,00
400,00
4.124,00
4.124,00
37.121,00
37.121,00
3.006,00
3.006,00
26.983,00
26.983,00
147,00
147,00
1.332,00
1.332,00
809,00
809,00
7.337,00
7.337,00
125,00
125,00
1.134,00
1.134,00
37,00
37,00
335,00
335,00
22.528,17
22.528,17
79.767,82
79.767,82
817,13
817,13
24.845,60
24.845,60
-83,06
-83,06
-83,06
-83,06
872,80
20.921,30
25,89
872,80
20.921,30
25,89
7.664,66
47.340,62
555,33
7.664,66
47.340,62
555,33
1085
Simbol
Denumire
Rulaj curent
Total sume
cont
cont
666
Cheltuieli privind dobnzile
11.953,74
11.953,74
42.866,86
42.866,86
668
Alte cheltuieli financiare
-129,00
-129,00
578,20
578,20
681
Cheltuieli de exploatare privind amortizrile
20.598,95
20.598,95
80.575,62
80.575,62
6811
Cheltuieli de exploatare privind amortizarea imobilizrilor
20.598,95
20.598,95
80.575,62
80.575,62
691
Cheltuieli cu impozitul pe profit
0,00
0,00
31.845,00
31.845,00
Total clasa 6
3.463.663,72 3.463.663,72 9.345.492,63 9.345.492,63
Sursa: prelucrrile autorului.
Tabelul 2. Balana de verificare clasa 7 conturi de venituri, luna septembrie, anul N, societatea M1
Simbol
cont
Clasa 7
704
706
707
708
Rulaj curent
Debit
Credit
Denumire
cont
Venituri din servicii prestate

Venituri din redevene, locaii de gestiune i chirii
Venituri din vnzarea mrfurilor
Venituri din activiti diverse
Venituri aferente costurilor serviciilor n curs de
712
execuie
722
Venituri din producia de imobilizri corporale
758
Alte venituri din exploatare
7588
Alte venituri din exploatare
7651
Venituri din diferene de curs valutar
766
Venituri din dobnzi
Total clasa 7
Total sume
Debit
Credit
3.085.846,28
9.000,00
123,00
22.083,32
3.085.846,28
9.000,00
123,00
22.083,32
8.348.931,45
9.000,00
28.392,43
32.707,96
8.348.931,45
9.000,00
28.392,43
32.707,96
3.376.244,13
3.376.244,13
9.009.925,21
9.009.925,21
2.248,50
0,00
0,00
0,00
208,64
6.495.753,87
2.248,50
0,00
0,00
0,00
208,64
6.495.753,87
77.768,93
751,74
751,74
173,31
256,99
17.507.908,02
77.768,93
751,74
751,74
173,31
256,99
17.507.908,02
Situaia iniial i real a determinrii impozitului pe profit aferent trimestrului III, anul N se prezint astfel:
Venituri totale balan (clasa 7)
17.507.908,02
- Variaia stocurilor (total sume)
- 9.009.925,21
- Debit variaia stocurilor (D712)
- 6.825.347,56
+ Credit variaia stocurilor (C712)
+ 8.640.871,36
= Venituri totale
- Cheltuieli totale (clasa 6)
= Rezultat (121)
= 10.313.506,61
- 9.345.492,63
= 968.013,98
Cheltuieli nedeductibile:
+ Cheltuieli cu impozitul pe profit (691)
+ Cheltuieli cu alte impozite i taxe (635)
+ 295,87
+ Cheltuieli cu amenzi, penaliti (6581)
+ 458,00
+ Alte cheltuieli de exploatare (6588.01)
+ 1,93
+ Alte cheltuieli de exploatare nedeductibile (6588.02)
+ 47.340,62
= Total cheltuieli nedeductibile
= 79.941,42
Rezultat impozabil
Impozit pe profit datorat
Impozit pe profit nregistrat
Impozit pe profit de nregistrat
1086
+ 31.845,00
1.047.955,40
167.673,00
31.845,00
135.828,00
n scopul atingerii obiectivului de maxim 50.000 de lei impozit pe profit aferent trimestrului III, se efectueaz raionamentul invers:
Target impozit pe profit
Rezultat impozabil
Rezultat (121)
Total venituri
Venituri de redus
maxim 50.000,00
50.000 + 31.845 = 81.845,00
81.845 / 0,16 = 511.531,25
511.531,25 79.941,42 = 431.589,83
431.589,83 + 9.345.492,63 = 9.777.082,46
9.777.082,46 10.313.506,61 = 536.424,15
Tabelul 3. Situaia costului de producie luna septembrie, anul N, societatea M1

CONT
PROIECT
X2
602
533.082,36
603
363,90
X3
X5
X6
X7
6.810,69
204.612,31
48.139,59
604
605
337,08
SEDIU
X8
X9
X10
X11
X12
123.965,48
107.601,81
1.528,50
27.536,39
92,41
TOTAL
CONT
13.949,10 1.067.226,23
640,38
2.198,20
3.202,48
1.157,30
2.707,81
4.294,60
771,92
771,92
607
118,40
611
60,00
60,00
2.445,12
303,00
58.209,60
611,28
1.162,96
10.157,56
3.347,70
3.347,70
612
16.896,70
37.364,78
613
1.200,00
8.383,32
622
623
624
50,21
1.178,08
2.000,00
184.878,42
1.974.672,94
435,15
1.000,00
2.025,68
23.704,60
485,36
4.178,08
627
628
118,40
49.516,98
2.025,68
414,00 2.233.186,94
635
2.045,00
2.045,00
625
482,10
482,10
626
68,32
68,32
641
14.702,00
14.702,00
4.124,00
4.124,00
760,50
817,13
20.921,30
20.921,30
645
6581
56,63
6588
872,80
872,80
6589
6583
(83,06)
(83,06)
665
25,89
25,89
666
11.953,74
11.953,74
668
(129,00)
(129,00)
17.351,93
20.598,95
681
TOTAL
754,04
2.248,50
737.982,05
2.248,50
244,48
6.810,69
2.228.117,78
73.381,27
Veniturile aferente lunii septembrie nu se pot ajusta

dect prin intermediul contului 712 Venituri aferente
costurilor serviciilor n curs de execuie, fie prin
majorarea descrcrilor de gestiune, fie prin
majorarea costurilor de producie obinute. O
variant de majorare a costurilor este reprezentat
Nr. 10(142)/2016
92,41
123.965,48
162.972,87
1.528,50
27.536,39
99.027,78 3.463.663,72
de includerea unei pri din cheltuielile generale de

administraie n cheltuielile aferente activitii direct
productive. Dup cum este evideniat n situaia
costului de producie (Tabelul 3) suma cheltuielilor
generale de administraie este mai mult dect
insuficient (99.027,78 lei).
1087
Singura variant rmas la dispoziie este alterarea

valorii descrcrilor de gestiune. Proiectul ales pentru
aceast operaiune este cel mai complex i cel mai mare
ca valoare i anume proiectul X6. Tot din situaia
costului de producie aferent lunii septembrie se remarc
valoarea semnificativ a serviciilor prestate de teri:
1.974.672,94 lei, din care 1.344.537,81 lei reprezint
servicii aferente lunii iulie, dar facturate n luna
septembrie. Producia lunii iulie aferent proiectului X6 a
fost facturat n luna septembrie. n consecin,
descrcarea de gestiune aferent produciei lunii iulie
facturat beneficiarului n septembrie este deja puin mai
nuanat i conine:
mizndu-se pe diferena n masa serviciilor prestate de

teri n valoare de 1.974.672,94 1.344.537,81 =
630.135,13 lei (de fapt, servicii primite i facturate de
furnizori aferente strict lunii septembrie). Majorarea se
efectueaz cu suma de 560.413,89 lei (o valoare
aleatorie puin peste cea rezultat din calcule de
536.424,15 lei, ntruct o sum foarte rotund a
impozitului pe profit poate fi considerat oricnd
suspect). Tehnica se bazeaz foarte mult pe
deficienele generate de necorelarea nomenclatoarelor
i unitilor de msur utilizate n elaborarea fielor limit
de consum, situaiilor de lucrri primite de la furnizori,
situaiilor de lucrri emise pentru beneficiari.
valoarea de 402.077,95 lei, care reprezint costul

real de producie aferent lunii iulie (exclusiv serviciile
furnizate de teri n iulie, dar facturate n septembrie
n valoare de 1.344.537,81 lei);
Valoarea eronat a descrcrii de gestiune este

corectat n luna octombrie, prin stornarea suplimentrii
din septembrie. Se evit efectuarea acestor operaii
(majorarea i corecia) la nceput sau la sfrit de
perioad. Efectul tehnicii este valabil pe un termen foarte
scurt, fiind evident faptul c, n cele din urm, valoarea
impozitului pe profit va nregistra o cretere accentuat.
valoarea de 1.344.537,81 lei, reprezentnd servicii

efectuate de un furnizor n luna iulie, dar care s-au
facturat n luna septembrie.
Aceast structur a descrcrii de gestiune incit la o
majorare artificial n scopul atingerii obiectivului stabilit,
Venituri totale (10.313.506,61-560.413,89)
Cheltuieli totale (clasa 6)
= Rezultat (121)
+ Total cheltuieli nedeductibile
Rezultat impozabil
Impozit pe profit nregistrat
Impozit pe profit de nregistrat
Concluzii
Informaia contabil necesar procesului decizional nu
se regsete ntotdeauna n decizia adoptat. Sunt
situaii n care, n urma adoptrii unei decizii, se solicit
contabilitii manageriale suportul justificativ al decizie
deja adoptate. n aceste condiii, contabilitii manageriale i se atribuie un rol nedorit, acela al ngroprii
numerice a unui proces decizional. Raionamentul este
unul rsturnat i, uneori, apare chiar n cadrul
sistemelor moderne de contabilitate managerial
implementate, fie din cauza necesitii realizrii unor
obiective care trebuie s ocoleasc realitatea, fie din
cauza unei reacii de respingere a noului sistem.
1088
Varianta final a determinrii impozitului pe profit aferent

trimestrului III este urmtoarea:
9.753.092,72
9.345.492,63
= 407.600,09
+ 79.941,42
487.541,51
78.007,00
31.845,00
46.162,00
Unele dintre cele mai importante probleme ale
instrumentelor de contabilitate managerial sunt
reprezentate de procesele de trasabilitate i de
repartizare raional a cheltuielilor. Obinerea preciziei
este limitat permanent de costul obinerii informaiei.
Acest aspect este tot mai mult contracarat de tehnologia
informatic, care elimin barierele n atingerea preciziei.
Costul proiectrii sistemelor informatice adecvate i
adaptate necesitilor organizaionale se plaseaz n
prezent sub valoarea avantajelor pe care aceste sisteme
le pot genera. Limitele apar ns n ceea ce privete
acurateea costului, mai ales n percepia celor a cror
deviz este costuri diferite pentru obiective diferite.
Costurile considerate a avea utilitate n anumite situaii
particulare nu reprezint costurile reale. Acurateea

costului este privit mai mult din perspectiv decizional
dect dintr-una obiectiv. Subiectivitatea criteriilor de
repartizare a cheltuielilor indirecte rmne n vigoare
chiar n condiiile tranziiei spre sisteme evoluate de
producie. Efectul const n reducerea manoperei directe
i creterea cheltuielilor indirecte. nlocuirea bazei de
repartizare clasice (manopera direct) cu msuri
caracteristice noii tehnologii (orele-main, suprafa
ocupat, putere instalat etc.) nu rezolv problema. n
continuare, lipsete legtura de cauzalitate dintre
valoarea resurselor consumate i elementele
generatoare ale acestor consumuri. Metoda ABC nu
reprezint ntotdeauna o soluie, fie din cauza
dificultilor de implementare, fie din cauza
inadaptabilitii acesteia la anumite medii
organizaionale. n plus, chiar i aceast metod
pstreaz viu un anumit convenionalism n alocarea
cheltuielilor indirecte.
Implementrile de sisteme de contabilitate managerial
n context naional sufer, n primul rnd, datorit
absenei acute a unor profesioniti n domeniu i a unei
viziuni manageriale corespunztoare. Ideile inovatoare
ale contabilitii manageriale ptrund extrem de greu n
mediul practic romnesc i sunt privite cu reticen.
Mediul academic nu are nc o for suficient de mare
pentru a facilita acest proces de cunoatere. Contextul
economic, politic, legislativ i fiscal reprezint veritabile
stimulente pentru adoptarea unor practici contrare
conceptului de performan real. Prerea noastr este
c o implementare se poate bucura de succes numai n
condiiile manifestrii autoritii societilor
multinaionale, cu tradiie n domeniul organizrii de
sisteme de contabilitate managerial. Numai
cunotinele i abilitile societilor multinaionale pot
fora practica romneasc s acioneze n limita a ceea
ce trebuie s fie de fapt un sistem eficient de
contabilitate managerial. Autoritatea legislativ este

rudimentar i uor de nvins. Mentalitatea naional
creat i ntreinut de mediul n care se manifest este
orientat spre ctiguri pe termene extrem de scurte.
Mirajul lichiditilor imediate i obinute prin orice
mijloace distruge orice intenie de funcionare eficient a
unui sistem de contabilitate managerial. Strategiile de
supravieuire n condiiile actuale denatureaz complet
calitatea i relevana informaiilor contabile. Rigiditatea,
reticena, ostilitatea, ineria, necunoaterea sunt viruii
cu care se lupt organismul contabilitii manageriale.
Implementarea forat conduce la exploatarea
vulnerabilitilor sistemelor adoptate i crearea unei
imagini de funcionalitate fr repro. Toi aceti factori
care conlucreaz cu succes ne plaseaz ntr-o epoc de
piatr n ceea ce privete contabilitatea managerial. La
polul opus se plaseaz doar cteva lumini aprinse
ntr-adevr cu succes de companiile multinaionale.
Se resimte nevoia stimulrii organizaiilor s rspund
mai mult inovaiilor n contabilitatea managerial.
Profesionitii contabili i mediul academic trebuie s
acioneze n for pe aceast linie, fiind necesare studii
empirice i cercetri de teren n plus. Cercetrile trebuie
s vizeze identificarea i evaluarea noilor sisteme de
contabilitate managerial, analiza factorilor motivaionali
privind ineria manifestat n procesul schimbrii.
Aspectele legate de implicaiile laturii umane n
procesele de implementare nu ar trebui ignorate, fiind
necesar un demers intens de familiarizare cu manifestrile comportamentale. Un obiectiv major trebuie s
fie reprezentat de producia unei viziuni de ansamblu
asupra problemelor din domeniul contabilitii manageriale, chiar dac unele nu sunt clarificate nc sau nu
vor fi clarificate niciodat. Astfel, prin aceste avertizri,
vom fi pregtii pentru combaterea problemelor de
natur comportamental i pentru evitarea acestora
nainte de alegerea unui anumit sistem contabil.
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paradigmele i practicile contabilitii, Bucureti:

Editura Economic.
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Audit financiar, XIV, Nr. 10(142)/2016, 1092-1098
Aspecte
privindISSN
impactul
ISSN: 1583-5812;
on-line:evoluiei
1844-8801 ratei dobnzii asupra probabilitii de nerambrusare
Aspecte
privind
impactul
evoluiei ratei
dobnzii
asupra probabilitii de
nerambrusare
Luminia Gabriela ISTRATE,

Email: istrate_luminita@yahoo.com
Rezumat
Acceptarea riscurilor bancare i controlul lor reprezint
unul din momentele-cheie n activitatea bancar.
Succesul n gestiunea bancar este posibil doar n cazul
n care riscurile acceptate de bnci sunt rezonabile, pot
fi controlate i nu depesc mijloacele financiare i
competenele acestora.
Apariia riscului ratei dobnzii se datoreaz att deinerii
n portofoliu de active i pasive cu dobnd fix, diferite
ca scadene i ca pre, ct i deinerii de active i pasive
cu dobnd variabil care se adapteaz n mod diferit la
fluctuaiile ratei dobnzii.
Estimarea probabilitii de nerambursare este primul pas
pentru determinarea i evaluarea riscului. Problemele
majore n estimarea probabilitii de nerambursare sunt
generate de limitarea informaiilor necesare.
Aceast lucrare surprinde impactul ratei dobnzii asupra
probabilitii de nerambursare la scaden a creditelor.
Analiza vizeaz perioada ianuarie 2013 decembrie
2015, utiliznd date referitoare la rata dobnzii pe piaa
interbancar, la tipul creditelor acordate i la numrul
persoanelor care au nregistrat credite restante.
Cuvinte-cheie: Probabilitate de nerambursare, rata
dobnzii, risc de credit, instituii financiare, risc de rat a
dobnzii
Clasificare JEL: E00, G20, G21, G32
Bogdan tefan IONESCU,

Email: ionescub@gmail.com
Monica HARALAMBIE,

Email: haralambie.monica@gmail.com
.
Nr. 10(142)/2016

Istrate, L.G., Ionescu, B.S. and Haralambie, M. (2016), Aspects
of the impact of interest rate development on the probability of
default, Audit Financiar, vol. XIV, no. 10(142)/2016, pp. 11491156, DOI: 10.20869/AUDITF/2016/142/1149
1091
Luminia Gabriela ISTRATE, Bogdan tefan IONESCU, Monica HARALAMBIE
Introducere
Politica managementului riscului de rat a dobnzii
rezid n urmrirea cu atenie, cu o frecven relativ
ridicat, a impactului financiar prezent i previzionat pe
care l aduce implementarea strategiei sau a
programului avut n vedere.
Dobnda reprezint preul capitalului utilizat sau chiria
pe care o pltete debitorul pentru dreptul care i se
acord, cel de a folosi capitalul mprumutat. n general,
nivelul dobnzii se coreleaz cu rata profitului obinut
de ntreprinzator. Cuantificarea dobnzii se realizeaz
prin utilizarea ratei dobnzii, care constituie un
instrument de influenare a cererii i a ofertei de credite.
Un nivel redus al ratei de dobnd duce la o cerere
sporit de credite, ceea ce determin efecte favorabile
asupra produciei i economiei, dup cum un cost ridicat
al creditelor, genereaz diminuarea cererii de credite.
Acest articol ncearc s surprind impactul ratei
dobnzii asupra probabilitii de nerambursare la
scaden a creditelor. Analiza vizeaz perioada ianuarie
2013 decembrie 2015, utiliznd date referitoare la rata
dobnzii pe piaa interbancar, la tipul creditelor
acordate (trezorerie, pentru echipamente) i la numrul
persoanelor care au nregistrat credite restante.
1. Literatura de specialitate
Lucrarea i propune s evidenieze rolul pe care l are
evoluia ratei dobnzii pe piaa interbancar i destinaia
creditelor acordate de ctre instituiile de credit asupra
probabilitii de nerambursare la scaden a creditelor,
avnd n vedere normele prudeniale privind riscul de
credit.
O parte important din literatura de specialitate este
consacrat modelelor macroecomice de risc de credit
care urmeaz metodologia propus de Wilson (1998). n
lucrarea sa Portofolio Credit Risk, acesta i propune o
nou metodologie de determinare a distribuiei pierderii
rezultate din evenimentele corelate ale riscului de credit,
pentru cazul unor portofolii de credite alese arbitrar
pentru companiile nefinanciare, att la nivel regional, ct
i la nivel sectorial. O mbuntire adus de aceast
abordare const n crearea unei legturi ntre distribuia
pierderilor i starea economiei, spre deosebire de
abordarea bazat pe valori medii istorice, necondiionate
de cadrul macroeconomic, care nu reflect cu acuratee
riscul de credit n condiiile economice actuale.
1092
Chen, Cheng i Wu (2013) au dezvoltat o clas de

modele dinamice analiznd rata LIBOR i ratele swap
prin utilizarea a trei factori de rat a dobnzii, plecnd de
la premisa c impactul ratei dobnzii asupra fiecrui
sector industrial i clasa de rating sunt guvernate de
unul sau doi factori dinamici. Autorii au ajuns la
concluzia c ntreprinderile din diferite sectoare
industriale prezint o dinamic diferit de risc de credit
dar, n toate cazurile, riscul de credit este influenat de
dinamica ratei dobanzii. Mai mult dect att, evoluia
ratei dobnzii nu ofer doar informaii privind riscul de
credit pentru creditele n derulare, ci prezice dinamica
viitoare a riscului de credit.
n acelai timp, Gambacorta i Mistrulli (2014) au ajuns
la concluzia c rata dobnzii la creditele pe termen scurt
este puternic corelat cu evoluia ratei dobnzii pe piaa
interbancar la trei luni. Autorii au observat c rata
dobnzii n perioada crizei economice a fost corelat
negativ cu ponderea creditelor acordate de bnci
sectorului corporativ, iar numrul de ani scurs de la
prima nregistrare a unui debitor n Biroul de credit este
corelat negativ cu modificarea condiiilor de creditare. De
asemenea, anumite caracteristici ale bncilor afecteaz
evoluia ratei dobnzii. Astfel, bncile care dispun de mai
puine lichiditi sau sunt mai slab capitalizate au fost
mai puin dispuse s-i protejeze clienii corporativi fa
de creterea ratei dobnzii.
DellAriccia (2014) arat c meninerea unei rate a
dobnzii sczute poate contribui la creterea asumrii
de riscuri bancare. Atunci cnd bncile i ajusteaz
structura capitalului, reducerea ratei dobnzii conduce la
un efect de levier mai pronunat i la asumarea unui risc
mai mare.
Landier, Sraer i Thesmar (2013) au artat, utiliznd un
eantion format din datele trimestriale ale unor holdinguri din SUA din perioada 1986-2013, c bncile prezint
o expunere semnificativ la riscul de rat a dobnzii. De
asemenea, autorii au ajuns la concluzia c este dificil
pentru o firm care se confrunt cu o reducere a
creditrii s gseasc rapid surse alternative de
finanare. Acest lucru conduce la o scdere a investiiilor
i a locurilor de munc, precum i la dificulti financiare.
Koh, Wei i Chwee (2006) au ajuns la concluzia c
utilizarea credit-scoringului poate ajuta instituiile de
credit s determine rata dobnzii pe care acestea ar
trebui s o perceap clienilor i s determine preurile
portofoliilor consumatorilor care prezint un risc de
nerambursare mai mare fiindu-le aplicat o rat a
dobnzii mai ridicat.
Aspecte privind impactul evoluiei ratei dobnzii asupra probabilitii de nerambrusare
Conform lui Jimenez .a. (2014) atunci cnd ratele

dobnzii de politic monetar sunt mai mici, bncile
acord mai multe credite pentru firmele care prezint un
risc mai ridicat.
Pesola (2001) a propus o abordare de tip panel dinamic
pentru studiul crizei bancare care a afectat rile nordice
n cursul anilor 90. Rezultatele studiului indentific
gradul de ndatorare a debitorilor ca fiind cea mai
important variabil explicativ ce poate aproxima
nivelul de fragilitate financiar.
Integrarea indicatorilor macroeconomici n analiza
riscului de credit a fost abordat, printre alii, de Castro
(2013), care a surprins legtura dintre evoluia
indicatorilor macroeconomici i riscul de credit pentru o
serie de ri Grecia, Irlanda, Portugalia, Spania i Italia
(GIPSI), afectate de criza economico-financiar.
Utiliznd o abordare de tip panel dinamic el remarc
faptul c riscul de credit este afectat semnificativ de
mediul macroeconomic: riscul de credit crete atunci
cnd scade produsul intern brut (PIB), dar crete rata
omajului sau rata dobnzii, i este influenat pozitiv de
o apreciere a cursului de schimb real.
Tehnicile statistice au fost folosite pe scar larg n
construcia modelelor de clasificare i de credit-scoring.
Dnil (2012) a prezentat un model de scoring pentru
cuantificarea probabilitii de nerambursare, avnd la
baz informaii cantitative i determinarea puterii de
predictivitate a situaiilor de nerambursare, avnd n
vedere determinarea unor variabile calitative cu impact
asupra capacitii de rambursare a solicitanilor de
credite.
Egami (2013) evideniaz o serie de msuri de
precauie pentru managementul riscului de credit
utiliznd procese Levy, iar Sunet (2011) a aplicat
distribuia multivariat exponenial Marshall-Olkin
asupra riscului de credit. n acelai timp, Santoso .a.
(2005) au investigat falimentele bancare din Japonia i
Indonezia folosind modelul logit, n vreme ce Canbas,
Cabuk i Kilic (2005) au propus un sistem de predicie
integrat combinnd analiza discriminant, logit, probit i
analiza componetelor principale.
2. Metodologia cercetrii
Estimarea probabilitii de nerambursare este primul pas
pentru determinarea i evaluarea riscului de credit.
Problemele majore n estimarea probabilitii de
nerambursare sunt generate de limitarea informaiilor
necesare.
Nr. 10(142)/2016
n vederea studierii impactului ratei dobnzii asupra

numrului de restanieri am utilizat serii de date aa cum
apar ele pe pagina de internet a Bncii Naionale a
Romniei referitoare la rata dobnzii de referin
ROBOR la o lun1, precum i seriile lunare reprezentnd
suma creditelor de trezorerie, a creditelor pentru
echipamente i numrul debitorilor cu restane ctre
instituiile de credit pentru perioada ianuarie 2013
decembrie 2015.
Cercetarea i propune s determine legtura dintre
evoluia ratei dobnzii i probabilitatea de nerambursare
a solicitanilor de credite, dar i dac destinaia creditului
(finanare activitate curent/trezorerie sau achiziie de
echipament/investiii) influeneaz deciziile solicitanilor
de credite cu privire la rambursarea la scaden a
creditelor contractate.
Pentru o abordare ct mai obiectiv am utilizat:
- variabila dependent Numr debitori restani
(DR) Y, i
-
variabilele independente:
o Rata dobnzii pe piaa interbancar la o
lun (ROBOR1M) X1
o Credite de trezorerie X2
o Credite pentru echipamente X3,
aa cum apar ele pe pagina de internet a Bncii

Naionale a Romniei.
Ipoteza cercetrii este: Numrul restanierilor la plata
creditelor este dependent de evoluia ratei dobnzii i de
destinaia creditelor acordate (trezorerie sau achiziie de
echipament).
n scopul analizei au fost realizate corelaii empirice ntre
variabila dependent i variabilele independente.
Variabilele supuse analizei au fost prelucrate astfel nct
a rezultat o matrice de corelaie, care reflect gradul de
influen al fiecrei variabile independente asupra
probabilitii de nerambursare (Tabelul 2).
Pentru a determina corelaia dintre numrul debitorilor
restani i variabilele dependente au fost supuse analizei
seriile de date cu ajutorul pachetului informatic EViews,
analiza econometric realizndu-se cu serii logaritmate,
pentru facilitarea interpretrii rezultatelor obinute.
Pentru scopul analizei, acestea au fost transformate n serii

de date cu frecven lunar.
1093
Se estimeaz c o cretere a valorii ratei dobnzii de

referin determin o cretere a probabilitii de
nerambursare, n vreme ce creterea creditelor acordate
pentru finanarea trezoreriei sau pentru achiziia de
echipament se asociaz cu o scdere a probabilitii de
nerambursare.
3. Rezultatele cercetrii
Dup finalizarea procesului de colectare i
prelucrare a informaiilor pentru fiecare variabil
analizat, a rezultat o baz de date structurat
sub forma Tabelului 1.
Tabelul 1. Baz de date cu valorile principalelor variabile

ROBOR1M
(% p.a.)
X1
Decembrie 2015
0,72
Noiembrie 2015
0,87
Octombrie 2015
1,21
Septembrie 2015
1,41
August 2015
1,14
Iulie 2015
1,01
Iunie 2015
1,07
Mai 2015
1,27
Aprilie 2015
1,44
Martie 2015
0,91
Februarie 2015
0,71
Ianuarie2015
0,72
Decembrie 2014
0,85
Noiembrie 2014
1,10
Octombrie 2014
2,54
Septembrie 2014
2,85
August 2014
1,96
Iulie 2014
1,79
Iunie 2014
2,00
Mai 2014
2,56
Aprilie 2014
2,62
Martie 2014
2,43
Februarie 2014
3,48
Ianuarie 2014
1,63
Decembrie 2013
2,00
Noiembrie 2013
1,98
Octombrie 2013
2,95
Septembrie 2013
3,50
August 2013
3,81
Iulie 2013
4,53
Iunie 2013
4,41
Mai 2013
3,82
Aprilie 2013
4,40
Martie 2013
5,27
Februarie 2013
5,84
Ianuarie 2013
5,97
Sursa: http://www.bnr.ro i prelucrrile autorilor
1094
Sume datorate;
credite de trezorerie
(mil. RON)
X2
77.366
77.228
76.682
76.267
76.373
75.404
75.413
74.090
74.290
68.013
67.818
67.947
67.679
67.614
67.575
67.170
66.726
66.596
66.572
66.480
66.162
65.571
65.636
65.901
65.749
65.620
66.089
65.611
66.036
65.556
66.288
65.437
64.995
66.166
65.791
65.670
Sume datorate;
credite pentru
echipamente
(mil. RON)
X3
34.983
35.140
34.795
33.982
34.007
33.824
34.071
33.792
33.661
30.348
30.397
30.335
30.837
31.237
31.239
30.873
31.023
30.875
30.490
30.553
30.184
30.167
30.268
30.172
30.163
29.448
29.909
30.213
30.247
30.096
30.297
29.877
29.881
30.397
30.220
30.533
Numr debitori
restani (persoane
juridice)
(pers.)
Y
40.695
43.189
42.516
42.842
42.379
41.604
43.342
43.615
42.852
42.890
44.130
43.803
44.197
45.196
44.599
45.650
46.145
45.425
47.468
47.753
47.922
47.604
48.392
48.011
47.781
49.723
48.911
50.488
48.632
48.045
49.761
48.499
48.773
49.170
49.715
48.104
Matricea de corelaie a variabilelor analizate (Tabelul 2)

arat faptul c valorile mari ale ratei dobnzii sunt
asociate cu valori mari ale probabilitii de nerambursare, fapt evideniat prin valoarea pozitiv a corelaiei
dintre probabilitatea de nerambursare i evoluia ratei
dobnzii (0,776457985).
n acelai timp, valorile negative ale corelaiilor
dintre probabilitatea de nerambursare i creditele
de trezorerie (-0,839065268) respectiv creditele

pentru achiziia de echipament (-0,809370191)
arat c valorile mari ale variabilelor independente
se asociaz cu valori mici ale probabilitii de
nerambursare, n vreme ce valorile mici ale
variabilelor independente se asociaz cu valori
mari ale probabilitii de nerambursare.
Tabelul 2. Matricea de corelaie a variabilelor analizate

Numr debitori cu
restane (persoane
juridice)
Numr debitori cu restane (persoane
juridice)
ROBOR1M
Sume datorate credite de trezorerie
Sume datorate credite pentru echipamente
1
0,776457985
-0,839065268
-0,809370191
ROBOR1M
1
-0,59165719
-0,53445578
Sume datorate;
credite de
trezorerie
Sume datorate;
credite pentru
echipamente
1
0,983583041
Sursa: prelucrrile autorilor, 2016
Pentru evidenierea dependenei dintre variabilele

selectate n orizontul de timp ales am estimat modelul de
regresie n Excel (Tabelul 3).
Tabelul 3. Estimarea modelului de regresie n
EXCEL
SUMMARY OUTPUT
Regression Statistics
Multiple R
R Square
Adjusted R Square
Standard Error
Observations
0,908505008
0,825381349
0,809010851
1217,305525
36
Putem observa c evoluia numrului debitorilor

restani este influenat n proporie de 82,54% de rata
dobnzii i de destinaia creditelor acordate
(R Square = 0,82538135).
n continuare, am realizat analiza seriilor de date cu
ajutorul aplicaiei informatice EViews pentru a determina
corelaia dintre numrul debitorilor restani i variabilele
independente care au fost supuse analizei.
Nr. 10(142)/2016
Verificarea ipotezei de normalitate a erorilor s-a

realizat cu ajutotul testului Jarque-Berra, care se
bazeaz pe ipoteza c distribuia normal are un
coeficient de asimetrie egal cu zero i un coeficient
de aplatizare egal cu three. Dac probabilitatea
asociat valorii calculate a testului este suficient de
sczut (probabilitatea asociat testului nu
depete valoarea tabelat), atunci ipoteza de
normalitate a erorilor poate fi acceptat.
Analiza histogramelor seriilor a evideniat faptul c
acestea prezint caracteristici de anormalitate a
distribuiei avnd un exces de Kurtotic (distribuia
este leptokurtotic), fapt ce relev existena unei
mari posibiliti de a se nregistra evenimente
extreme (variaii mari ale ratei dobnzii sau ale
numrului creditorilor care nregistreaz restane).
Cu ajutorul regresiei liniare se poate determina
impactul pe care l au variabilele independente
asupra evoluiei numrului debitorilor care
nregistreaz restane la plata creditelor.
Rezultatele econometrice privind impactul ratei
dobnzii i a destinaiei creditelor acordate asupra
probabilitii de nerambursare la scaden a
creditelor, se prezint astfel:
1095
Tabelul 4. Rezultatele cercetrii n raport cu variabilele independente
Cum probabilitatea asociat testului t este inferioar

celui mai restrictiv nivel de relevan (1%) pentru
variabilele X1 (rata dobnzii) i X3 (credite pentru
echipamente), dar este superioar acestui nivel
pentru variabila X2 (credite pentru trezorerie), ipoteza
nul este respins n cazul variabilelor X1 i X3
(coeficienii asociai acestor variabile sunt
semnificativi din punct de vedere statistic) i este
acceptat n cazul variabilei X 2 (coeficientul asociat
acestei variabile este nesemnificativ din punct de
vedere statistic).
De asemenea, probabilitatea asociat testului F arat c
cel puin unul dintre coeficienii din regresie este
semnificativ din punct de vedere statistic.
1096
Avnd n vedere faptul c variabila dependent i

variabilele independente sunt exprimate n logaritmi
naturali, coeficienii variabilelor independente arat cu
ct la sut se modific variabila dependent la o
modificare cu 1% a variabilelor independente. Astfel, o
cretere cu 1% a valorii ratei dobnzii va determina o
cretere cu 7,8321% a numrului restanierilor. n
acelai timp, o cretere cu 1% a creditelor pentru
trezorerie va determina o scdere cu 4,8632% a
numrului restanierilor, n vreme ce o cretere cu 1% a
creditelor pentru achiziia de echipamente va determina
o scdere cu 12,26% a numrului restaierilor.
Conform rezultatelor econometrice numrul restanierilor
la credite este influenat de rata dobnzii, n sensul c o
majorare a dobnzii pe piaa interbancar determin o

cretere a probabilitii de nerambursare la scaden a
creditelor contractate, n vreme ce destinaia creditelor
contractate (echipament, trezorerie) determin o
scdere a probabilitii de nerambursare.
Concluzii
Finanarea de ctre bnci a unor activiti din domeniul
industriei, construciilor, agriculturii, serviciilor sau
comerului ofer companiilor posibilitatea creterii calitii i
volumului produselor i serviciilor oferite. De asemenea,
are loc o orientare mai bun a acestor companii ctre
cerinele pieelor interne i externe cu efecte benefice
asupra reducerii dezechilibrelor macroeconomice inerente
unei economii aflat n plin proces de recuperare a
decalajelor fa de standardele rilor dezvoltate.
Bncile se confrunt cu riscul de dobnd datorit expunerii la fluctuaiile nefavorabile ale ratei dobnzii pe pia.
n msura n care activele i pasivele purttoare de dobnzi devin scadente, valoarea de pia a activelor/pasivelor este influenat de fluctuaia ratei dobnzii. Rata dobnzii se modific n perioade diferite sau n procente diferite.
n condiiile crizei economice, bncile au devenit mult

mai selective n acordarea finanrii ctre companii.
Meninerea lichiditii interbancare sub nivelul ridicat
consemnat nainte de izbucnirea crizei economice
internaionale, dar i dificultile financiare nregistrate
de anumii clieni, vor conduce la o reorientare strategic
a creditrii pentru sectorul corporativ, dup cum
urmeaz:
finanarea cu precdere a proiectelor de investiii
alturi de un partener european (BERD, BEI) sau de
guvern. Aceast reorientare strategic va avea loc n
contextul diminurii gradului de ndatorare a
sectorului privat i a creterii ndatorrii statului pe
termen lung;
analizarea cu atenie a fazelor ciclului economic i
evitarea, pe ct posbil, a concentrrii finanrilor n
sectoare cu o rat de cretere mult prea mare n
prezent i imposibil de susinut pe termen lung;
focalizarea asupra siguranei plasamentelor
efectuate i diminuarea probabilitii de materializare
a riscului de credit prin solicitarea de garanii
suplimentare sau garanii guvernamentale.
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1.
2.
3.
4.
5.
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DOI: 10.1016/j.jet.2013.06.002.
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Policy: What Do Twenty Three Million Bank Loans
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T. (2005), Coordinated failure? a cross-country
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The development
of the social
audit concept
in Romania
Year XIV, No. 142 - 10/2016
10/2016
1/2015
l The importance of professional
judgement applied in the context of

the International Financial
Reporting Standards
l Study regarding the creative
accounting techniques
in management accounting
l Aspects of the impact of interest
rate development on the probability

of default
A comprehensive conceptual profile on control
Mihai CARP
Scientific Editorial Board

Dinu AIRINEI, Ph. D. "Al. I Cuza" University, Iai
Veronel AVRAM Craiova University
Yuriy BILAN Szczecin University, Poland
Sorin BRICIU "1 Decembrie 1918" University, Alba Iulia
Ovidiu BUNGET Universitatea de Vest din Timioara
Alain BURLAUD The National Conservatory of Arts and Crafts, Paris
Tatiana DNESCU "Petru Maior" University, Trgu Mure
Lilia GRIGOROI Academy of Economic Studies of Moldova, Chiinu
Raluca-Gina GUE Bucharest University of Economic Studies
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Ion STANCU Bucharest University of Economic Studies
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Ioan TALPO West University, Timioara
Alexandru UGUI "Alexandru Ioan Cuza" University, Iai
Eugeniu URLEA Bucharest University of Economic Studies
Iulian VCREL Member of the Romanian Academy
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AUDIT FINANCIAR, year XIV
Audit development
financiar, XIV, Nr.of
10(142)/2016,
The
the social1101-1113
audit concept in Romania
ISSN: 1583-5812; ISSN on-line: 1844-8801
The
development
of the social
audit concept
in Romania
Ioana Iuliana GRIGORESCU,
School Inspectorate of the Cluj County,

E-mail: ioanaiuliana69@yahoo.es
Camelia Daniela HAEGAN,
West University of Timioara,

E-mail: camelia.hategan@e-uvt.ro
Abstract
The paper mainly approaches the social audit, an
insufficiently developed field in our country. The social
audit concept is defined in Romania by the Social
Assistance Law no. 292/2011 and its application is
limited to this scope. At international level, the concept
has a much wider application area.
The research methodology is a qualitative one. The
objectives of the paper consist in the theoretical
development of the social audit concept: the definition of
the social audit, the description of the stages and the
goals of this process, the identification of the
connections between sustainable development,
corporate social responsibility and social audit, the
performance of a comparative analysis between the
social audit, the financial audit and the internal audit, the
explanation of the advantages of applying the social
audit in the business environment, in social institutions
and in the public administration, the illustration of
qualitative and quantitative indicators that can be
employed in social audit engagements, as well as the
proposal of an application model of the social audit in
Romania.
Keywords: Social audit, corporate social responsibility,
sustainable development, financial audit, social
indicators
JEL Classification: M14, M42
To cite this article:

Grigorescu, I.I., Haegan, C.D. (2016), The development of the
social audit concept in Romania, Audit Financiar, vol. XIV, no.
10(142)/2016, pp. 1101-1113, DOI:
10.20869/AUDITF/2016/142/1101
To link to this article:
No. 10(142)/2016
1101
Introduction
Emerging democracies face significant difficulties in the
economic and social field, as well as in the field of the
democratic administration. In the private environment,
we can say that the capitalist society understands the
economy in terms of economic return and is based on
values which not always respect the ethics, or the
environment, while it is not always aware of the social
responsibility.
In the public environment, though political leaders have
been elected by means of democratic methods, the
implemented social policies often dont entirely represent
the needs and expectations of the citizens, while civil
servants dont efficiently manage public funds, or are not
sufficiently transparent and responsible in front of the
citizens they serve. We can say that the culture of
transparency between public and social employees is
lacking.
In the last years, however, in Europe and all over the
world, more and more companies are willing to take
social responsibility, by honest practices, a transparent
management and an environmental friendly
development.
In the same line, the citizens are more and more
demanding in respect of their right to be informed and
have an influence on the decision-making. The number
of ideological customers is increasing every day. All
these lead to the need of a methodology to examine
the coherence between the actions of the companies
and public institutions and the values of the social
economy.
The term audit refers to several types of audit,
including social audit. The social audit is an instrument
that supports distinct entities to evaluate their corporate
social sustainability actions, in order to observe the
extent to which they managed to reach their social
goals. It can be applied both in the public and in the
private environment.
Our research started from the fact that the social audit
concept is almost unknown and not used in Romania.
The objectives of the present paper are to describe and
develop the social audit concept in Romania, to clarify
and raise the awareness of the role of the social audit in
the current social and economic context, to bring
arguments in favour of the idea that the use of the social
audit has positive effects on the economic and social
1102
environment, as well as to describe the performance of a

social audit and propose an application model in
Romania.
A developed society is assessed based on the nature
and the quality of the social services provided to its
citizens. Hence, an increased transparency is necessary
in all fields of both the public and the private economic
and social life.
1. The origin of the social audit

concept
The term audit appeared in England, in the late 13th
century, in relation with the financial and accounting
field. In the 20th century, the activity of the auditors from
the United States of America expanded to the social
area. In this line, Howard Bowen published the book
Social responsibility of businessman, where he stated
that business men are responsible in front of the society
and they must follow strategies in connection with social
objectives (Idowu, 2015).
In Europe, the social audit concept was first used in
the 50s, through the radical ideas of George Goyder,
who in 1961 published the book The responsibility
company. Later, in 1973, John Humble released the
work Social responsibility audit: A management tool
for survival.
The social audit becomes popular in Europe. In England,
the association Social Audit Limited publishes its results
in the journal Social Audit Quarterly, while in France
the Social Expertise and Audit Society is founded, who
contributed to the establishment of the International
Institute of Social Audit.
2. The definition of the social audit

in literature
In order to assess the companies and stakeholders
possible interest in the social audit, we need to perform
several conceptual clarifications of the terminology used
in the specific international literature, where we find a
high number of terms like: social responsibility
accounting, corporate social reporting, social audit,
ethical statement, values report, social statement, social
account, ethical audit, memoria sobre desarollo
sostenible, balance societal, auditora social, audit social
(Morros and Vidal, 2005; Mugarra, 2004).
The development of the social audit concept in Romania
In the literature of the 80s-90s, we find different authors

concerned with the social audit, authors who defined
and differentiated the social audit from other audit types.
In this line, Vatier (1980) defined social audit as a
management and administration instrument, as well as
an observation attempt that, unlike the financial or
accounting audit tends, in its area, to assess the ability
of an organization to manage human or social issues
generated by its environment, as well as raised by itself
by using the necessary personnel in performing its
activity.
Spreckley (1981) notes that the social audit is a concept
related to social enterprises and represents an evidence
of their social character.
Candau (1985) considers it an independent and
inductive objective undertaking of observation, analyse,
evaluation and recommendation, which is based on a
methodology and uses techniques that allow, in relation
with different explicit references, the identification, in a
first stage, of the strengths, the problems generated by
employing the personnel, as well as of the constraints, in
form of costs and risks.
Zadek and Raynard (1995) consider that the social audit
represents, in a more complete form a process that
allows an organization to evaluate its social efficiency
and ethical behaviour in relation with its objectives, so
that it can improve its social and solidarity results and
account for them in front of the stakeholders.
The preoccupations in the field of the social audit
continued after 2000, attracting the attention of the
European institutions. In this line, the European
Commission (2001) defines the social audit, in its Green
Paper, as a the systematic evaluation of an
organisations social impact in relation to standards and
expectations;
Roquei and Retolaza (2005) specify that the meaning
of the social audit can differ between the countries. For
instance:
- The social report or balance societal, used in
France, refers to all the initiatives that, in a direct
and systematic form, with criteria established in time,
seek to describe the operating manner of the firm in
the social environment, while
- The memorandum on sustainable development, i.e.
memoria sobre el desarollo sostenible, used in
Spain, refers to information provided voluntarily by
an entity, in order to inform about its social actions;
No. 10(142)/2016
- The term social audit or auditora social, also used

in Spain, means the external verification of the
information provided within the social report, based
on a previous regulated process.
Igalens and Peretti (2008) perceived the social audit as
a form of observation, or a logical reasoning and defined
it more thoroughly, i.e.: a form of observation that aims
to test the principles, policies, processes and results
associated to the relations between the organization and
its partners, if: it actually accomplished what it stated; it
used its means in the best possible way; it preserved its
autonomy and wealth; it is able to accomplish what it
intends to accomplish; it observed the rules; it knows
how to assess its risks.
In Romania, chiopoiu Burlea (2008) defines the social
audit in the book Social audit from theory to practice as
a complex, objective, independent and inductive
process, through which the social reality from an
organization is observed, analysed and evaluated based
on its efficiency and performance criteria, as well as
according to the internal and external regulations in
force, for the purpose of amending its weaknesses and
removing the social risk factors.
Chivu (2006) briefly describes the performance of a
social audit and provides examples of reference
indicators used in human resources management.
Our qualitative research showed that the Romanian
literature is not abundant in papers on the topic of the
social audit.
Within Romanian regulations, the term social audit is
referred to in 2011, within the Social Assistance Law no.
292/2011. Paragraphs 1-4 of art. 142 prescribe that:
Private suppliers of social services, contracting
authorities, as well as other natural or legal persons who
finance social services, may require the independent
evaluation of the funding agreements for the provision of
social services, by means of social audit procedures.
The social audit is performed by the social auditor and
considers mainly:
a. The examination of the plans and procedures
defined by the suppliers of social services for the
funded services;
b. The evaluation of the efficiency and effectiveness of
the contracted social services;
c. The examination of the accuracy of the employed
information;
d. The recommendation of operational improvements.
1103
The definition of the social audit, proposed in Romania

by Law no. 292/2011 doesnt include all the social
responsibility issues, considered in the international
literature, but regards merely funding agreements for the
provision of social services by private suppliers; yet, the
social audit is a general instrument of the social
responsibility, a management tool, and can be employed
by any type of public or private organization.
We accept the idea that social entities must be the first
ones to adopt or employ the social audit in their internal
management, due to the fact that they are based on
social objectives and one of their preoccupations should

consist in the continuous improvement of these
objectives. But the social audit supports any type of
organization to measure its social results, in five different
areas (Spreckley, 1981): profit contribution, human
resource contribution, public contribution, environmental
contribution and product/service contribution.
Figure 1 summarizes the point of view of different
authors, who attempted to define the social audit
concept:
Figure 1. What is the social audit?
Source: Authors own processing, 2016
After analysing these definitions, the social audit is, in

our opinion, a continuous evaluation process, that can
be integrated in the regular activity cycle of a company
planning, evaluation, reporting and can be considered
an essential condition in the achievement of the entities
and organizations progress and concessions with the
society they belong to.
3. The research methodology

The research methodology is a qualitative one. We
performed a review of the Romanian and foreign
1104
literature textbooks, books, papers and specific

regulations in force. We accessed relevant websites
and electronic databases, like the ones of the
European Commission and of certain public and
social institutions from Romania and from abroad.
Based on the collected data, we described the
evolution of the social audit at international level, as
well as a description of the current state of the art in
Romania. More, we shall explain the implications of
the social audit in a private institution or company, in
order to prove that its use has positive effects on the
economic and social environment.
4. The role of the social audit the

relationship between
sustainable development,
corporate social responsibility
and social audit
The question to be asked is the following: Why should
companies and stakeholders be interested in the
application of the social audit?
Currently, a frequently debated topic is that of the
sustainable development, which implies the solving of
global issues of the social and economic life and can be
realized only through the active involvement of all
companies. The pillars of sustainable development are
the economic, social and environmental development
(Anghel, 2009).
In Romania, social responsibility reports are not a
priority (Bunea, 2013). National companies initiated the
adoption of social responsibility policies when they
aimed to be listed on the Bucharest Stock Exchange,
given the covenants of its Corporate Governance Code.
More, the prepared reports dont really describe social
responsibility strategies, the application results of such
strategies or, least of all, corresponding improvement
measures.
The term corporate social responsibility has been used

in Europe since the early 21st century and its importance
has increased in time. In 2011 the European
Commission issued a new definition of the corporate
social responsibility, according to which CSR means the
responsibility of enterprises for their impact on society.
Hence, a new approach emerges, implying the voluntary
integration of the enterprises social and environmental
concerns in their trading activities, as well as in their
relationships with the stakeholders, thus contributing to
the conciliation of the economic, social and
environmental responsibilities in the cooperation with
their partners.
The corporate social responsibility (CSR) activities
of the companies must comply with their sustainable
development policy. And this is the point in which the
social audit starts playing its role. The social audit
tests the coherence between the corporate social
responsibility activities and the sustainable
development policies of the company, aiming at the
improvement of its social and environmental
performance. This leads us to the necessity of the
social audit.
The evaluation and continuous improvement process of
the sustainable development policies, as well as of the
corporate social responsibility actions of the companies
should be performed as briefly illustrated in Figure 2.
Figure 2. The relationship between sustainable development, corporate social responsibility and social audit
No. 10(142)/2016
1105
For a better understanding of the role played by the

social audit, we shall provide several examples of
sustainable development policies and corporate
social responsibility actions:
Evaluate the sustainable development

objectives that have been set;
Examine if the corporate social

responsibility actions that have been set are
correlated with the sustainable development
policy of the entity;
To evaluate the performance of the

company;
To examine the information provided by the

entitys Social responsibility report;
To detect possible shortcomings;
a. Sustainable development policies:

-
In the economic area: declining poverty,

providing access to utilities, funding the
infrastructure;
In the social area: supporting families with
more than one child, assuring labour
security, supporting people with disabilities;
In the cultural area: access to education,

quality of information;
In the financial area: pension covering,

business ethics;
In health: access to medicine, whose costs
are partly covered from public funds,
eradication of diseases;
Ethics: respecting human rights, fight

against the corruption, proficient governing.
b. Corporate social responsibility actions:

- The involvement of all organizations in
activities associated with the economic and
social development of the society;
-
Investments oriented to the welfare of the

community;
Transparent business, transparent actions;
The non-acceptance, as partners or
collaborators, of firms supporting the
production of arms;
Policies of employee promotion and
training;
Ethical business;
Social programs for diabetics, orphans,

drug-addicted persons;
The granting of scholarships for
underprivileged pupils;
Supporting the environment-related

research etc.
As a conclusion, the role of the social audit is to:
1106
To provide recommendations related to the

detected shortcomings, so that the attitude
of the organization in the economic, social
and environmental field is continuously
improving.
5. Comparative analysis between

the social audit, the financial
audit and the internal audit
The annual reports of the organizations provide
mainly financial information. It has been considered
lately that non-financial information is also
required, in order to deliver a more complete
information and to raise the confidence of the users
in the provided reports. Hence, at European level,
the Directive 2014/95/UE was approved, which
commits public interest companies with over 500
employees to publish a non-financial statement,
comprising information regarding at least
environmental matters, social and employee
aspects, respect for human rights, as well as
anticorruption and bribery issues. Financial
information is thus the object of the financial audit,
while non-financial information is the object of other
types of audit, like the social audit. The internal
evaluation of the organizations activity is
performed by the internal audit.
As a consequence, we shall analyse the similarities
and dissimilarities between the social and the
financial audit, identified and summarized in the
following table:
Table 1. Features of the social, financial and informal audit

Social audit
International (SAI)
SAI SA8000 Standards Social
Accountability
No distinct professional body
identified*
Financial audit
International Federation of
Accountants (IFAC)
International Standards on
Auditing (ISA)
ISA endorsed by the
Chamber of Financial
Auditors of Romania (CAFR)
Objective
The evaluation of the social

performance of an
organizations activity
Expressing an opinion
regarding an organizations
financial statements
Users
Independence
Audited period
Periodicity
Compulsoriness
Stakeholders
Compulsory requirement
Set based on an annual plan
Annual or shorter periods
Voluntary
Stakeholders
Usually, the financial year
Annual
Prescribed by law and
voluntary
Report expressing an opinion
Feature
Responsible international
body
International standardization
International standardization
implemented in Romania
Internal audit
The Global Institute of
Internal Auditors (IIA Global)
Internal standards on internal
auditing
Standards endorsed by the
CAFR, in collaboration with
the Association of Internal
Auditors
Evaluating the governance,
risk management and internal
control processes
Management
Set based on an annual plan
Annual
Prescribed by law and
voluntary
Completion
Report with findings and
Report with findings and
recommendations
recommendations
* Several organizations provide in Romania SA8000 evaluation services, among which the Romanian Society for Quality Assurance
issued most certificates, within the certification scheme SA8000 of IQNet Ltd
http://www.saasaccreditation.org/sites/default/files/u4/CB_By_Country_Q1_2015.pdf
In the last years, in Romania, concerns for studying the

social audit activity were shown by the Institute of Social
Economy, which is a program of the Foundation for the
Development of the Civil Society, initiated and
developed within the project PROMETEUS Promoting
the social economy in Romania through research,
education and training at European standards, cofinanced from the European Social Fund, through the
Sectoral Operational Program Human Resources
Development 2007-20131.
The table above shows that no professional body has
been established in Romania, meant to manage the
social audit activity; the international association SAI
accredited however several certification organizations
from Romania; hence we may conclude that a national
professional body could be founded in the near future.
Based on the information presented, we consider that all
the specified audit types are necessary, so that they
contribute to the certification of a more complete image
of the outcomes of the organizations activity, in order to
1
raise the confidence of the users in the reporting. More,

the auditors of the information could collaborate and rely
on each others activity.
We shall further on detail the social audit process and
the identification methodology of the social audit
indicators, with the latters illustration.
6. The social audit process

The social audit is a method or an instrument of the
companys internal management. It is assumed that no
company will counterfeit its own self-assessment
process, but if the company claims that a publicly
available social audit report should be issued, in order to
raise its credibility, the report should be certified by an
external independent person.
Depending on the purpose of the social audit and on its
objectives, the audit can be performed by an internal
auditor, an external auditor or an audit team, established
within the company and proportionally representing all
the stakeholders.
http://www.ies.org.ro/ies-1
No. 10(142)/2016
1107
According to chiopoiu Burlea (2008), the stages of a

social audit engagement are the following:
-
The pre-diagnosis stage, which includes: The

description of the (internal or external) social
audit engagement;
The information analysis stage;
The information testing and validation stage,

within which the audit report is also prepared;
The localization and understanding of the entity

especially by the external auditor;
The detection of the entitys real problems;

The drafting of a Working plan;
- The recommendation stage.

We can notice that the above identified stages generally
resemble the other audit engagements previously
compared; it is incidental that audit engagements have
the same general rules, just a different content of their
activity.
The information collection and control stage;
The figure below summarizes the social audit process:
Figure 3. The social audit process
The necessary elements of a social audit of good quality

can be:
- Sufficient motivation on the part of the company;
- Consensus and a direct participation of all the
stakeholders;
- A correct information with regard to the objectives of
the social audit;
1108
- The existence of an audit team from inside the

company, which covers proportionately all the
interested groups;
- The determination of adequate indicators for the
objectives under evaluation;
- The involvement of external participants, with the
ability to monitor the audit process, in order to
provide consultancy if needed and in order to certify

the validity of the methods and instruments
employed, as well as the representativeness of the
participating parties.
The social audit is a process that requires a preset time
like a year or several months depending on its
objectives and indicators. It is a process that must follow
several logical procedures, starting with the the initiative
of performing a social audit proposal, approval,
organization of the process up to its real execution.
If the social audit is performed by the group
comprising the different persons or groups, who are
either involved in or affected by the activity of the
entity, the responsible team will execute the planning

and coordination, as well as determine the calendar
and the indicators of the social audit, while the rest of
the actors:
- Will respond to the determined indicators,
individually or in groups;
- Will participate in the meetings at which the
indicators will be interpreted;
- Will suggest improvement measures, based on
the outcomes of the audit.
The social audit organization stages could be the
following:
Figure 4. The social audit organization stages
No. 10(142)/2016
1109
7. The social audit indicators

Most companies dont start from scratch but have own
methods, based on which they gather information or
opinions, or reflect on elements with no pure economic
content, but these methods are fragmented and poorly
structured.
The social audit relies on what already exists and builds

on it until an integrated and logical structured is
achieved. Most organisations are surprised to discover
that they had been performing many social audit
elements, however without completing them.
We suggest following the following methodology of
identifying social audit indicators:
Figure 5. Indicator identification methodology
The social indicators are meant to synthesize the

information collected during the social audit
engagements and extract the core of the phenomena.
Therefore the social auditor, based on the own judgment
and logic, needs to choose those indicators whose
evolution can be followed for a time for using them as
1110
efficient instruments of the social policy (chiopoiu

Burlea, 2008).
We shall further present several concrete examples of
questions or indicators identified in literature, which can
support any type of organization to test if its activities
reflect the ideals and values it promotes.
Figure 6. Examples of indicators

TYPES OF ORGANIZATIONS THAT
CAN APPLY THE SOCIAL AUDIT
Public and private social institutions:
The Red Cross, Associations of
Retired Persons, National Health
Insurance Institutions, Pension
Insurance Institutions, Labour and
Social Protection Institutions, public
and private residences, orphanages,
foundations, associations, retirement
homes, NGOs, etc.;
Public institutions: from the field of
education, culture, health, city halls;
Private firms from the field of
transportation, trade, cleaning,
maintenance, financial, consultancy
and training activities, agriculture,
industry etc.
EXAMPLES OF QUALITATIVE
INDICATORS
Whether the products and services
provided by the organization have a
contribution in raising the quality of life;
Whether the organization has a critical
position with regard to the excesses of
the society;
If there is a proper information flow
inside and outside the organization;
If the employees participate in the
decision-making referring to their work, or
the future of the organization ;
If a particular attention is paid to labour
quality (protective clothing);
If efforts are made for the improvement
of the employees qualification;
If the organization supports or is
sympathetic with underprivileged groups
or regions;
If the suppliers, clients or collaborators
of the organization apply environment
protection policies;
If an ethics related criterion was applied
at the selection of the bank the
organization works with;
If the selective collection of the waste is
practiced.
EXAMPLES OF QUANTITATIVE
INDICATORS
The quantity of recovered or
recycled materials;
The amount and the quality of the
products sold and the services
rendered;
The number of trained
employees/year;
The amount of granted credits;
The quantity of food that was
donated to underprivileged groups;
The number of granted
scholarships;
The number of complaints against
the organization;
The number of cut jobs;
The difference between the
highest and the lowest wages within
the organization;
The quantity of re-used water;
Costs associated to environment
protection;
The number of papers or
publications on environment
protection, released by the
organization;
% of the profit oriented towards
benefaction projects.
Conclusions
is extremely important, as its application contributes to:
- Improving the quality of the social services in
Romania;
- Developing a socially involved environmentally
responsible business environment;
- Guaranteeing that the fundamental rights and
principles of the employees are respected the
payment of a decent salary, the labour health and
security, the absence of discriminations, the right to
association and collective negotiation etc;
- Improving the quality of the services rendered to
citizens by the public institutions;
- Respecting the right of the citizens to control those
governing the country and representing their
No. 10(142)/2016
interests, or the right to participate actively in public

actions, in order to raise the quality of life in our
country;
- Increasing the transparency in all sectors of the
public and private, economic and social life from
Romania;
- Generating an new cultural attitude of the Romanian
citizens, of more active involvement in the public and
social activities.
In the attempt to build a more steady and sympathetic
society, what is important in Romania is both the
theoretical development of the social audit concept, and
the introduction of several elements from the practice of
those who have already been applying social audit.
The truth is that, as presented in the international
literature, the social audit is a complex process, which
takes time and is quite costly. The information amount
1111
that can be provided by a social audit report is large and

able to respond to the requirements of different types of
stakeholders.
As prescribed by the Social Assistance Law, the social
audit can be performed in Romanian social institutions
by a social auditor, whose characteristics and
responsibilities will be determined by law. But what
would be the alternative to the external certification of
the social audit in Romania, for the other types of public
or private institutions?
In our opinion, one option could be the certification of the
social audit reports by a public institution, based on
previously determined criteria. With public institutions we
mean, for example, a department established within city
halls that would have the advantage of a good
knowledge of the local economic and social
environment, as well as of the rapid certification, due to
the proximity to the organizations from the region. The
risk associated to this option would be that the local
administration prescribes criteria which would not be
sufficiently relevant for a certain sector.
Another option, perhaps more interesting than the first

one, could be a combination between the local
administration and the professional bodies from different
sectors. This option would have the advantage that the
professional bodies would be able to identify the most
suitable indicators for each sector, while the certification
would be provided by the local administration, as an
external representative, with real credibility, which could
evaluate the social actions of the organizations.
For the beginning, several experimental engagements
could be performed, at the level of some city halls; these
could be subsequently generalized, based on the
concrete experience gathered.
The issues we presented had a purely theoretical
character, which might decrease the relevance of the
research; yet our main objective was to debate the
approached topic and to suggest theoretical solutions.
The research can be continued, as a future direction,
through a practical approach, in order to validate the
solutions we proposed and to identify possible
corrections, in order to perform a qualitative social audit.
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1113
Audit financiar,
Nr. 10(142)/2016,
Sorin DOMNIORU,
RaduXIV,
OGARC,
Cosmin1114-1126
BLOI
ISSN: 1583-5812; ISSN on-line: 1844-8801
A comprehensive
conceptual
profile on
control
Sorin DOMNIORU,
University of Craiova,
E-mail: domnisorusorin@yahoo.com
Radu OGARC,
E-mail: rfogarca@yahoo.com
Cosmin BLOI,
Abstract
The paper starts from the persisting uncertainties
regarding the use of the term control. In order to
mitigate such ambiguities, after a brief subject exposure,
a range of questions are proposed, whose adapted
answers may help us to refine a correct understanding
and perception of control, of course in relation with a
plethora of similar concepts.
Our argumentation includes the elaboration and
presentation of a range of conceptual pillars or vectors
regarding the control in its widest meaning, in contrast
with other more restricted forms, equivocal or even
altered explanations. The text is enriched with some
assertions of the authors regarding the assurance of the
appropriate control, with its meaning of a state of
harmony, which can successfully meet honest
expectations.
At the end, we conclude that, in the current conditions,
control can only be defined in a holistic style and we
proposed a conceptual profile, through which we can
easily explain what the control actually includes.
Keywords: Control, undulating, management, risk,
administration, controlling, audit, review.
JEL Classification: M00, M10, M14, M42, M49
E-mail: baloimg@gmail.com

Domnioru, S., Ogarc, R., Bloi, C. (2016), A comprehensive
conceptual profile on control, Audit Financiar, vol. XIV, no.
10(142)/2016, pp. 1114-1126, DOI:
10.20869/AUDITF/2016/142/1114
1114
Introduction
Scientific literature and legislation, as well as everyday
language of professional practice, include ambiguities and
contradictions regarding the use of the notion of control, a
concept which is still not clear enough. The reasons are
extremely diverse and one can still find improper uses of
similar concepts, such as: audit, inspection, review or
verification, check, research, assessment, controlling,
management control, analysis, etc.
The normative field is extending permanently, the
opinions regarding the concepts amplifies and are
equivocal or even contradictory, becoming a source of
inspiration that is not always the best. Conceptual
failures are frequently interpreted in a subjective and
even abusive manner, hence it result dangerous
speculative situations.
There is no unanimous point of view on the content of
control in scientific literature and one cannot see signs of
such a state being reached in the foreseeable future.
Supporting this idea, we consider that it is enough to
mention the definition provided in Dicionarul de
Management (2011, p. 3) [Management Dictionary],
which states shortly, concisely, but inefficiently that
control is, by nature, an ambiguous term. Around this
elegant caution, we aim at defining a range of vectors
that may help mitigate the equivocal description.
Our approach is not casual and it starts from the
perspective that any respectable publication in the field
begins with or includes consistent explanations on the
content of the key terms. This effort is made precisely in
order to mitigate the risk of erroneous understanding,
interpretation and use. The hereby presentation does
not contain trenchant, absolute answers, but rather
perspectives, suggestions on some interrogations.
1. Research methodology
The article proposes an exploratory and descriptive
research. The investigation aims to better clarifying the
content and use of the notion of control, so that specific
equivocation can be reduced.
To this purpose, we have used a range of tools that are
specific to a quality-based, constructivist research,
implying an interpretative approach of the reviewed
subject. Thus, the paper starts from the study of particular
literature and legislation, as a basis for drawing up the
conceptual profile, by using objective examination and
No. 10(142)/2016
eloquent contrast on a soft issue, that was not approached

in an open manner, but rather in a cautious one.
The combination of theoretical ideas with the authors
experience has helped us perform a cursive and
persuasive presentation that inductively and deductively
supports the proposed control profile and the resulting
conclusions.
Based on self-interrogation, on reasoned answers and
inherent adjustments, we have undertaken a rich
contextual and transversal exposition, outlining a
significant part of what control may mean. Based on
logical reasons and deductions, exposed of course to the
risks of subjectivity, we have tried to define control in a
better and most concise manner, possible and likely to
be used by interested specialists.
2. A retrospect on relevant
literature and attempts at
conceptualisation
Since our concern is to clarify a conceptual sequence,
we have decided to work by drawing up a range of
questions according to the queries found in the
scientific literature and throughout the practice whereby
answers could be provided:
1. When did control appear?
2. What is control: an attribute, a principle, a
process/action, a tool/device or a function, a range of
elements, a state, a certain atmosphere, a social
relation?
3. Are there differences between control and controlling,
between internal and management control, between
managerial and organisational control, between
control and verification? What about between control
and inspection, control, evaluation and audit, audit and
monitoring?
4. Is control or rather control & assessment one of the
attributes of management? Do they have the same
content? How can this attribute be better defined?
5. What field is control positioned in: accounting, finance
or management?
6. Who holds control in a business unit: the General
Assembly of Shareholders, the supervisory board or
the executive management? Or who holds control in a
democratic republic: the parliament, the
government/prime minister or the country's president?
1115
Of course, the list of questions may continue, but it is our

aim to focus only on these and attempt, hopefully, to
answer in a most accurate and eloquent manner.
However, before answering questions and exposing
concepts (recognising that we are talking about a
complex notion, it is our belief that a complete and
relevant presentation is not possible otherwise) on the
content of control, we think that some explanations on
the meanings assigned to the word control in
Romanian language and their use may be useful for
further referencing along the presentation. In principle,
they are as follows (DEX, 1998, p. 221):
Of dominating a situation, a process, a system or an
area, a structure, organisation or population, etc. If
we were limited to this explanation of control, all
problems would be solved, but we also have the
meaning:
Of checking the regularity or the compliance
regarding the performance of a project, process or
result, compared to pre-established
requirements/objectives, with a view to discovering
possible deviation and/or abnormalities.
The same ambiguity is found at an international level.
For instance, in the 60s, Rathe (1960) identified more
than 50 different meanings of control. Henry Fayol
drew up a first definition of the control of a business unit
a century ago: checking whether everything is applied
according to the established plan, to the orders that
were transmitted, to the principles that were predefined.
The purpose of control is to identify deviations so as to
correct them and prevent them from happening again
(Fayol, 1949).
The Merriam-Webster British dictionary emphasizes the
current meaning for control: dominating, leading, while
the Larousse French dictionary primarily presents
control as review, inspection or survey and only then as
domination or ruling.
It is seen that meanings are not identical at all and we
appreciate that this semantic situation is the main cause
of uncertainties.
In terms of harmony, it should be mentioned that the
abundance of checks may result in an extreme form of
control, namely a dictatorial domination, but this situation
may only be classified at the opposite pole, as being
very imbalanced, contrary to proper control.
However, if we only talk of internal control and, for
instance, only analyse it along internal audit, defining it
1116
as a function/task of investigation and assessment of

functionality, efficiency and quality of the (specifically)
internal control (of which internal audit is a part), we see
that things get complicated and some clarification is
needed.
Our concerns are not new. Almost three decades ago,
Simons (1990) outlined many uncertainties on the same
topic: We need, in fact, a better language to describe
management control of the processes. Control systems
are used for multiple purposes: monitoring, learning,
signalling, constraint, surveillance, motivation and
others. Yet, we use a single descriptor management
control systems to describe these distinctly different
processes. Eskimos use precise word to describe
different types of snow and sailors have specialized
words for ropes that perform different functions.
Management control theorists also need a precise
vocabulary to develop and communicate the concepts
necessary to describe their complex organizational
phenomena.
We shall try to clarify these things in an original,
challenging manner. This being added, we try in the
following to answer the proposed questions
Regarding the first question, on when control
appeared, various viewpoints can be found in the
scientific literature, with more or less objective
arguments, dating the appearance of control back to
about several centuries up to a millennia. The same
Merriam-Webster British dictionary shows the first
attested use of the term control in the 15th century. The
term comes from the Latin contrarotulare which meant
comparing various papers to official documents kept in
the form of a roll-up/rotulus (Adair, 2013, p. 32).
Considering the evolution of management as a science,
which has ended by referencing itself to biological
systems and the fact that the notion of control is related
to all beings (not only to humans), it is our belief that this
concern, under various forms, has existed in fact since
life appeared on Earth. To this purpose, examples in the
animal reign, where each group has a leader, who stays
as such as long as it can hold control on the concerned
group, are obvious. Similarly, one may say that the
matriarchate and the patriarchate are archaic, but
obvious and relevant forms of social organisation of
control implicitly. Elements of power, influence and
interest appear here, which exist, but which cannot be
seen as separate from control; on the contrary, we may
even say that they intertwine. Control is an attribute of
power (and management is an essential component of

the latter); influence and interest have common
elements that strongly overlap and interfere; we may say
that, the better they combine, the greater the
architects power is. After 1960, behaviourists used to
see control as a power-based concept and, unlike the
classical management school which only saw power in
terms of hierarchy and formal authority, they had a wider
approach thereof (Parker, 2013). Could this be the
important part of the difference between the control as
domination and the control as review/verification?
Thus, at a social level, the concept of control arose with
the first forms of leadership, more precisely as a
component thereof. At an organisational level, the
control appeared and developed as an activity in full
awareness, premeditated and organised with the
emergence of the scientific management. Capley (1974)
saw control as its central idea, while Taylor considered
it to be the original object of its experiments.
Beyond these chronological benchmarks, the control as
a practice is influenced by social, economic,
technological evolution. The theorists face the challenge
of identifying the fundamental, immutable principles,
beyond the contingency practices developed in certain
contexts (Berry et al., 2009).
Since the second question is extremely large, we think
that it is useful to provide our view: the control is not
necessarily placed in a bi-univocal relation with some
system of inspection or follow-up. Any verification may
be declared as a control (however, in order to reduce
ambiguities, the situation should be avoided), but control
is not/does not always mean a review. In our opinion,
control is the proper answer for the following question:
what can be done in order to manage the activities and
persons, wealth and risks, results and perspectives, in a
much wider way than any review/verification.
We are based on the ideas drawn up by COSO
(Committee of Sponsoring Organizations of the
Treadway Commission), which proposes a fundamental
control framework, somehow ordering this vague
complex of means and practices that every individual
uses in order to best manage his/her activities and reach
his/her objectives.
The definition proposed by COSO mentions as follows:
control is a process implemented by the
administrative/supervisory/management board and the
staff of an organisation, aimed to providing reasonable
No. 10(142)/2016
assurance on the achievement of goals. From our point

of view, we should notice that the use of the word
process restricts the content and we add that this
control is also implemented with the participation of third
parties (funders, authorities, external auditors, suppliers
and customers, etc.). We hold (after Renard, 2003) three
elements of this definition:
- Control is undertaken by all employees/stakeholders;
- It does not only refer to the business ecosystem;
- We are dealing with the relative: control is not a
magical potion that helps us to work perfectly, but
just one of the means that help us work better.
After COSO, the challenge was launched and kept
gaining field. The Canadians took over in 1995, when
they published COCO (Criteria on Control Committee),
providing the following definition of control: the elements
of the organisation (including resources, systems,
procedures, culture and tasks) that together can help
achieve the objectives. We notice a short, apparently less
clear explanation, but one that is extremely
comprehensive. The definition supports another control
framework, with the following features: universality,
prioritization of the means, relativity and the fact that the
framework does not develop by itself.
Regarding the two definitions famous in the scientific
literature, we should underline that, while COSO focuses
on actors, COCO focuses on the implemented means;
however, we appreciate that, not by accident, the COSO
control framework was taken over by the International
Auditing and Assurance Standards Board of the
International Federation of Accountants.
Other definitions were added to these historical
concepts; they are not contradictory, they just specify
the concept: a complex permanently implemented by
the officers of an organisation in order to ensure the
proper performance of its activities at all levels with the
purpose of achieving goals and/or the joint
organisation of means that tend to ensure the proper
control of an operation (Renard, 2003).
We think that it is not appropriate to use the word
control in defining control, but this definition managed to
tell everything about control in just a few words. In this
context, we believe that the definition offered by the
Government Ordinance no. 119/1999: all the forms of
control exercised at the level of the unit, including the
internal audit, as established by the management
according to its objectives and legal regulations, with a
1117
view to ensuring economic, efficient and effective fund

management; it also includes organisational structures,
methods and procedures seems somehow incomplete,
for instance because:
It is mostly focused on controls economic side, to
the detriment of other elements such as career or
talent management, whereas many employees do
not perceive their relationship with the employing
entity as a pragmatic one, but as an emotional one;
Does not say explicitly, does not even induce
anything on the organisations management profile
and/or state of spirit, on its culture and the
environment it operates in, on the quality of the
stakeholders and shared organisational rituals, etc.
We appreciate that an adapted definition of control could
be the state of domination and involvement, of
moderating and enhancing a certain entity/issue. The
positive meaning of control implies that this domination
does not take place chaotically, randomly or at ones
discretion, in a despotic manner, but according to
properly defined performance criteria, that are known
within and at least in proximity.
On the other hand, we appreciate that the term rigour
would be closer to the truth, as a synonym of control as
domination, starting from the assumption that, while the
system and processes fall within a decent rigour with
no culture of suspicion, but with a perfect accuracy
they also become easy from an operational point of
view, in terms of autonomous maintenance within
normal operating parameters, in correlation with
strategic objectives.
This concern is more and more obvious given the
decentralisation of the decision-making process, in order
to ensure the relevance and quick implementation of
such a state/situation. Organisations with several
hierarchical layers cannot optimally operate without
enough delegation of authority and responsibility.
Decisions are made at lower hierarchical levels even
within an excessively controlled organisation. In these
conditions, the general manager will normally ask
questions on the width and quality of the control
exercised by himself/herself and his/her collaborators
upon the entity's operation and results. Moreover:
functions in charge with risk and control not only require
employees with technical abilities, but also simple
members who show creativity, assertiveness and
flexibility in a fast-changing business environment
(Brggemann et al., 2015).
1118
To this purpose, we can also discuss the so-called state

of control. It is represented, positively speaking, by the
trust or comfort provided to a person by the organisation
and operation of the referenced entity, i.e. the proper
organisation and establishment of relations in order to
achieve goals. This does not exclude control processes,
but should not be mistaken by them. The state of control
is produced, or, in better words, induced by the specific
format and spirit of order adopted by the referenced
entity and by the (in)actions of the involved. In other
words, we are talking of an atmosphere and a climate
primarily ensured by the organiser, as well as a social
relation between all stakeholders, also between the
referenced entity and the universe it acts within.
In our view, control means to take over and maintain the
initiative, to establish goals, to keep the structure,
atmosphere and the required order to achieve the
desired results. Control and initiative, creativity, though
equally important for organisational success, are often
seen as antagonistic. Spekle, Van Elten and Widener
(2014) using the Simons theory on levers of control, that
we will refer to thereafter, examined the relationship
between the control system, empowerment and
creativity. Based on a survey on a sample of 233
managers, they found that there is no conflict between
control and creativity per se, but, paradoxically (the term
belongs to the mentioned authors), creativity may be
stimulated in the presence of a balanced control. It is
thus how we end by recognising the obvious: control is
both a principle for building systems, for performing
processes and following results, and a function, a certain
atmosphere and everything that is listed in the second
question, which should be undertaken mainly by the
management, if they want to sustainably achieve
positive outcomes.
Naturally, every answer may be enlarged upon, but we
shall try to provide shorter answers for the following
questions. As for the third question, we can thus
simplify and say that there are bigger or smaller
differences between the stated notions: between
inspection and review with the latter being wider and
differently positioned; between audit and verification
the first is much more comprehensive; between
management control and organisational control the
latter has a wider meaning; there is a completely
different relationship between internal control,
management control and controlling they are similar
concepts, that may be considered to refer to the same
concept, but they come from different cultures; certain

shades appear from here, but they are not quite clear
differences. Practitioners and theoreticians developed,
professional bodies were established and controlling
standards were drawn up in German-speaking countries.
In Guenthers opinion (2013), differences between
controlling and management control are not determined
by the fact that they are concepts from different
organisational realities, but rather by the national,
regional cultural differences in understanding and
adopting management control at an organisational level.
The more or less same coordinates are adopted by
Pavlovska and Kusmina-Merlino (2013), though the
differences identified by them between management
control and controlling seem to be more numerous and
essential. However, in our opinion, the essence is that
all listed categories are part of control itself. Moreover, it
includes many other formal and informal elements.
With a minimum development of the explanation, we
observe that some authors (Horvth & Partners , p. 7-15
and 242) underline that controlling is many times falsely
considered to be synonymous to control and we
subscribe to their proposal. For instance, in a Romanian
context, Mocanu (2014) does not seem to differentiate
the terms. According to Horvth & Partners (2007)
controlling was created through an interesting
combination of knowledge resulting from the automated
adjustment theory and accounting knowledge in an
organisation (...), while control, which is much wider, is
focused on the achievement of all the goals and
functions of an organisation. In the view of the
mentioned authors, controlling is responsible for the
accuracy of collected and transmitted information.
Information should be correct, detailed enough,
respectively synthetic: complete, timely and available at
the right place/with the right recipient, etc. We would say
that it is responsible at least for these objectives.
Supporting this idea, according to Guenther (2013),
controlling is the German word for the management
control system. However, control is also responsible for
the way of thinking, beyond the individual field of activity,
in the meaning of interference management.
4. The issues raised by the fourth question are again
exposed to equivocal interpretation. It should be said
that this issue is mostly raised in Romanian literature. In
Anglo-Saxon literature, management has the following
functions: planning, organizing, leading, controlling. In
French literature, management has the following
No. 10(142)/2016
functions: planification, organization, direction and

contrle. We observe that, in both situations, there is no
other association to the term of control. Scientific
publications oscillate between expressing the last
attribute of management as: control-assessment for
most authors (Robbins and Coulter, 2002) and the
attribute of control as domination for less of them
(Ionescu and Cazan, 2007, p. 267-268; Renard, 2013;
COSO etc.). The explanation is somewhat simple.
Giglioni and Bedeian (1974) consider that every
definition of management control usually involves two
dimensions: one is related to the approaches taken in
order to direct the activity of subordinates according to
certain guidelines, standards, principles, and the second
deals with the assessment of the outcomes of such
approaches and the performance of corrections, if
required.
Practically, for a long time, the definitions of control were
touched by a cybernetic view, i.e. they implied
performance standards, performance measurement,
comparison of performance with standards, feedback
and system adjustment. Almost 30 years ago, Green
and Welsh (1988) underlined the fact that, in their
opinion, cybernetics was the basis for control in any
system, i.e. the foundation that all definition thereof
should be based on (and the recognition of control as a
regulatory system). The cybernetic view still persists in
management literature, at least in Romanian one.
In this context, we consider that the group supporting the
control-assessment attribute envisages the proper
delimitation thereof from the other management
attributes/functions, but cripples it content, limiting it to
the level of a simple monitoring system follow-up,
review and reporting; we have already emphasized that
the notion/attribute of control implies much more.
There is still the issue of a clear delimitation of control as
a management attribute from the others; this may indeed
suffer, but we consider that this limitation is less
important in this case. Thus, most works approaching
contingency factors of management control include,
among them, the methods to organise work and,
respectively, coordination systems at an organisational
or, more recently, cross-organisational level (see, for
instance, Whitley, 1999).
Ouchi (1979) outlined the existence of an
interdependence between control and the
managements motivation function. Going through a
wide literature in the field of sociology, social
1119
psychology, organisational theory, he believed that the

various forms of assessment and control resulted in
various commitment levels or even individual alienation
from the organisation and its objectives.
Simons (1990) reviewed the literature on strategy and
management control and concluded that there is a
relation between how companies achieve competitive
advantage, organisational design and the use of
management control within an entity, i.e. he talked of a
dynamic relation between strategy and management
control. Since strategy is one of the goals of the
management's planning function, we can thus talk of an
interdependence between control and planning.
Therefore, may the extremely exact delimitation of
control from other management attributes be relative,
since it is still a sequence of management attributes? Or
does the surplus of management control (even more the
organizational control) compared to control-assessment
result from the very combination of all attributes (Green
and Welsh, 1988)? In our view, this seems to be the
most plausible and correct statement that we may make
and sustain. Green and Welsh underlined the idea as
follows: Control is instantiated in organizations in
complex ways. Usually it is embedded in a variety of
systems and often it is coupled with other organizational
processes.
As a support for our statement, we should also mention
that the classical functions of management are more and
more frequently re-analysed, re-interpreted in the latest
years. For instance, Nelson and Economy (2005)
consider that, even though the classical functions of
management are still valid, that does not tell the entire
story. Managers can no longer command and control in
a Taylor/Ford-like manner, they should instead create an
environment that encourages employees to perform as
good as possible, to be deeply committed to the
objectives of the organisation. For the achievement of
such goals, managers should fulfil new functions such
as incentive, empowerment, support and communication
with employees. In the vision we aim at inducing,
control has since long overcome its status as a
regulator, passing to the phase of genuine undulating,
in strong interference/concurrence with risk
management. This implies that a leader and/or manager
presses, even forces sometimes, when things do not go
according to the expectations and there is an
acceptance to that, but they relax when the
atmosphere/persons no longer can take additional
1120
pressure, independently of the results; they go rather

towards involvement and (re)motivation than other
stricter elements.
Therefore, the answer to the fifth question comes
naturally: we agree that the presence of control is
everywhere and in everything. However, for a clearer
approach, let us state the question differently: how can a
professor hold control of his/her students in a class or
how did a Greek orator hold control of the agora? There
is no accounting or financial knowledge/ability involved
in these cases. First of all, we are dealing with the
charisma of the orator and lecturer and, second, with the
auditoriums interest in the content of the discourse. The
list of elements required for holding control, in a more or
less elegant manner, could continue without problems,
but, transferring at the level of business units, we are
keen on underlining that this is a mere example, though
suggesting a very clear image on the perspective that
finance experts and accountants should have, of who
does control belong to. As with any profession, there is
an inherent dispute among economists on which
group/profession/person is most important?! It is true
that holding or not holding control is a recognising
criterion for the accountants (IFRS, 2015), but that does
not mean at all that it would be primary for takeover from
management control. The economic recognition criterion
rather stems from the legal area and, therefore, it is not
substantial enough for assigning control to the area of
accounting, even though we can talk of accounting
control, as of financial control, and they both are
required, but as parts of management control. What one
can most do is underline that it has been established as
being ensured in accounting to a larger extent, but this
only shows that it can be more accurate, due to its
nature and to its specific tools.
Anthony (1965) is the one who introduced management
control as a distinct field of academic debate and
education. He broke down the control into three distinct
processes: strategic planning, management control and
operational control. Strategic planning deals with the
long-term purposes, the establishment of the strategy
and plans to implement (see the interference with the
planning function in this case). Management control
deals with obtaining and using resources in an efficient
and effective manner for achieving the organisations
goals and is based on the accounting and financial
assessment of performance. However, operational
control processes are contextualized and tend to be
based on the non-financial measurement of

performance.
According to Merchant and Otley (2006), Anthonys
terminology and delimitations (that have dominated the
research field and the university education regarding the

management control for decades) have encouraged the
focus on the financial and accounting dimension.
Figure 1. Typology of control
Source: graphic adaptation after Encyclopedia of management, 2006, p. 490.
Therefore, in organisations nowadays, control should not

be reduced to financial and accounting control. The
Encyclopedia of Management (2006, p. 490) could be an
argument to this purpose, describing the control as
being represented by the means through which the
actions of individuals and groups are focused towards
achieving the organisations goals, to the detriment of
other possible actions, and the management function of
control implies two distinct approaches: regulatory
control and normative control, as shown in Figure 1.
One can easily see the place of financial and accounting
control and its relation with the whole, which even
includes the establishment of performance standards.
More recent approaches on management control are
other arguments for not limiting control to the financialaccounting area. Thus, Merchant (1982) distinguishes
various forms/dimensions of management control
depending on the scope of control: specific actions,
results, staff. It is obvious, for instance, that when talking
of staff control (undertaken by improving communication,
coordination, by encouraging mutual or group control,
among others), we lose the link with the financial and
accounting control.
No. 10(142)/2016
Simons (1995) thinks that managers can exert control by

means of four levers:
Belief systems represent the basic values that can
provide inspiration and a certain guidance for the
organisation. They are introduced by vision, mission,
credo, fundamental objectives. The value system of
an organisation should not be a declarative, artificial
construction, but it should be known, accepted and
respected by subordinates and managers, so as to
become an effective lever of control;
Limitation systems state the behaviours and
activities that are not allowed (tools introducing them
are codes of conduct, ethics, internal rules, but they
can also include certain strategic limitations, i.e.
forbidding certain market opportunities that might
damage the organisation). Though prescriptive, the
negative/restrictive control through its systems of
limitations (constraints) - may allow managers to
delegate and ensure the conditions for additional
flexibility and creativity. In order to explain this more
clearly, Simons metaphorically associates the
1121
limitation system with the brakes of a vehicle, in

whose absence cars cannot operate at maximum
speed. Likewise, Simons considers that the belief
systems and the constraint systems are like yin and
yang, and jointly create a dynamic tension between
commitment and sanction, i.e. they establish
direction, motivate and inspire, and protect against
potentially damaging opportunistic behaviour;
Diagnostic control systems aim the efficient use of
resources and are specific to traditional control (they
are obsolete for the current economic conditions and
they should be completed by the other systems
described). The tools of diagnostic control are:
budgets, plans, financial and accounting systems;
Interactive control systems provide feedback on the
strategy, respectively they help focus information on
strategic uncertainties and they help the organisation
comply with the changes in its external environment.
Specific tools are the studies on competition, the
market studies, etc.
Heweges approach (2012) may be an interesting
perspective on this question. He considers that three
distinct periods of evolution in management control
theory can be identified: the age of classical
management (with Taylor and Weber as the most
important representatives); the age of modern control,
dominated by accounting (initiated by the works of
Anthony); the post-accounting age (major
representatives: Kaplan, Merchant, Otley, Ouchi,
Simons, Whitley). More recent approaches (Berry,
Cullen and Seal, 2005) extend the control area outside
the organisation, dealing with value chain control (where
financial control is, again, only a part).
For the sixth question, a context where we get very
close to what organisational control means, the logical
answer would be: control should be held by
shareholders, but practice is most often crushing. The
existence of works on this topic is not accidental; people
talk more and more about the fact that a manager who
does not own the property is more focused on his/her
own personal interests, not those of shareholders
(Flp, 2012, p. 15). As of 1983 with the publication of
Henry Mintzbergs Power in and around organizations
both theory and regulations act to solve this conflict of
interest by clarifying the control position held by each
(Ben Taleb Sfar, 2014; Gomez, 2009). Thus, the solution
that has been identified and promoted is found in the
field of governance and/or corporate responsibility; it
1122
does not imply that one or other part has more or less
power, but that control is given by the formula where any
major centre of power (shareholding, the supervisory
board, the managing board) cannot do much without the
involvement of the others. In other words, irrespective of
proportions, organisational control should be divided so
as to ensure a proper ethical operation of the referenced
entity. About the same can be said on a countrys
leadership: the separation of powers only the judicious
and clear distribution of responsibilities and rights
(Dobrot et al., 2011, p. 12) may ensure reasonable
integrated control, based on which any democratic state
exists and operates, avoiding the concentration of
decisions at a single level/poll of power. On this basis,
we may talk of control as domination achieved by
complementarity and interdependence, a new desirable
paradigm of action, where a company/entity is governed
in a transparent and participative manner, resulting in
enhanced synergy, but the result depends on the
management's capacity of motivating the
employees/stakeholders to act like the owners of the
entity. In the same sense, the success of any
entity/company largely depends on goods relations with
the stakeholders; otherwise, egocentrism would ruin
everything.
Following more or less the same parameters,
Vosselman and van der Meer-Koistra (2009) analyse the
relationship between control and trust (and accounting,
but we shall only hold the elements on the relation
between the first two). Thus, the two authors distinguish
between traditional control and relational control, specific
to new organisational constructs. While traditional
control implies a centre where power is located,
concerned with the results of the behaviours of the other
parties, in the case of relational control no group feels
the need to control the others, but just the need to
voluntarily send and receive signals of involvement,
commitment from the other parties of organisational
systems.
When talking of possible changes in paradigm, we
should also emphasize Hofstedes opinions (1978).
Thus, he thinks that the cybernetic view, which
dominated the management control approach for a long
time, as we underlined, is suitable for technical systems,
but organisational (even management) control for any
honest entity is a social process, probable in a social
and technical system, and there are many situations
where standards cannot be established, results cannot
be measured exactly and the informative feedback has a

doubtfully utility ratio.
A first alternative proposed by Hofstede is the
homeostatic optics. This is close to the cybernetic view,
but without the division labour between controlling and
controlled units". However, in organisations we can also
find cases where the requirements of a cybernetic
model, even converted into a homeostatic one, cannot
be met. In such cases, Hofstede talks of a political
control, exercised by a controlling structure that
considers the positions of power of the various parties
involved. "Control games" between the various actors
will unfold in this structure.
As we are getting close to the end, it may be worth to
repeat: control has the purpose to limit the possibilities
of subjective, illegal and immoral manoeuvre
coercion for the stakeholders, so as to underline that the
reasonable freedom of citizens and the intimacy of
individuals should not be ignored. Moreover, limiting
individual creativity, in our opinion, is an extremely
serious issue, with harmful effects, especially in the long
term. Thus, problems arise regarding control
performance compared to its obvious automatic
mechanisms. If people end by acting like robots, the
situation can only be seen as risky; the opposite would
be the normal thing to do. Even when staff recruitment
and training problems appear, the result/behaviour may
be easily classified as a control habit. Unfortunately, in
order to declare that the control they have created and
implemented is interesting, organisations are rather

focused on finding a rational appearance for their
irrational actions, than on ensuring an involving
harmony. In this context, we consider that control should
mean a state of balance and mutual respect, a genuinely
desirable social relation between the one who holds the
power and the others. There are many things to do in
this field, up to cultural aspects, so that the attribute of
power control manifests equally, with the same attribute
of all stakeholders. Otherwise, how could a relationship
in the field of partnership approaches be established?
Why not begin with a better definition of what is control
seen from as many perspectives as possible, namely
from the viewpoint of all the actors; this will surely result
in an enhanced general voluntary compliance (see
imbalances at the level of actual tax control, while the
formal-normative framework seems to be perfect).
From our point of view, control is an extremely wide
concept, including part of the design, performance and
operation of systems in a certain way. Besides review,
monitoring and auditing, the content of control also
includes a wide range of component, such as: the
leaders philosophy, charisma and attitude,
organizational culture, the employees education and
training degree combined with their morality and attitude
etc. Inter alia, managers control their unit through
decisions and personal example, by how they solve
problems and conflicts, by how they assign rewards and
sanctions etc.
Figure 2. A profile on the content of control
Source: the authors
No. 10(142)/2016
1123
CONCLUSIONS
Finally, since the complexity and ambiguities of any

entity require extremely structured approaches and
a capacity of approach from various perspectives,
we find that the notion of control can only be
defined in a holistic context. Thus, we propose a
profile of control as illustrated in Figure 2. As it can
be seen, we have outlined the content of control as
closer to truth/reality, in our opinion. Initially we
attempted a representation based on lines and
square angles for Figure 2, but much too clear
separable volumes/rectangles resulted and we
thought that it was a less holistic style. Even
though we were based on rectangles, and the
reference representation uses cubes, this does not
mean that the last one is less suggestive. On the
contrary, especially when one wants a
representation that is more than tridimensional,
that briefly includes the components and objectives
of control along with its means and characteristics,
no other form, more synthetic and comprehensive
than the COSO cube, has been identified so far.
Reducing the level of synthesis, we just outline
some aspects: the content and the concise
objective of control. Therefore, we have used
various circles and ellipses, considering that the
irregular shapes are closer to what we aim at
stating, but we are still only close to the truth. It is
clear that, due to the use of irregular and
inconsistent shapes from one case to another,
depending on the specific features of a single unit,
the representation could be closer to individual
truth, but generalisation has its sacrifices.
Summarizing, Figure 2 should suggest the content of

control, a complex organisational phenomenon or an
undulating conglomerate implying the integration of:
Specific and clear organisation, as a part of the
architecture and resistance structure of the entire
entity;
Elements (fully found in the content of control as
domination, unlike others, that are only found
partially):
- Review,
- Assessment and follow-up of the results, as
well as
- Audit, all based on precise enough metric
systems;
A distributed exercise of power compared to the
separation of tasks, influence and interests;
information and communication; mutual learning,
counselling and advice; leadership and corporate
culture; correlated systems and convergent
processes; competent resources and quality
sources; the preparation, behaviour and attitude of
stakeholders, to create the required environment for
the proper operation of the referenced entity.
The proposed definition might be considered much too
extended, even tending towards a control framework, so
that we briefly restate it: control is the harmonious
integration obtained through the organisation providing
the required rigour for the exercise of influences,
interests and reviews so as to achieve the envisaged
results.
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Audit importance
financiar, XIV, Nr.
1127-1135
The
of 10(142)/2016,
professional
judgement applied in the context of the
ISSN: 1583-5812; ISSN on-line: 1844-8801
International Financial Reporting Standards
The
importance of
professional
judgement
applied in the
context of the
International
Financial
Reporting
Standards
Ionela IVAN,
Bucharest University of Economic Studies,

E-mail: ivan_v_ionela@yahoo.com
Abstract
Guidance has always been welcome in terms of
applying professional judgement in the context of the
principles-based accounting standards International
Financial Reporting Standards. This fact is the result of
the complexity and diversity of some situations, which
might give rise to difficulties in terms of choosing the
appropriate accounting policies and methods
(depreciation, inventory valuation on hand at the end of
an accounting period, the recognition of revenues and
expenses from a construction contract, accounting for
lease contracts by the proper determination of the type
of lease: financing or operating), and respectively the
need to verify if the criteria set by the principles-based
accounting standards are met. This freedom of choice
and disclosure might create problems in terms of
accounting information quality. The possibility to select
accounting methods based on the Standards provisions
is meant to generate a true and fair view of the
companys financial position and financial performance.
In these cases it is recommended to use professional
judgement in order to reach a conclusion which is in
accordance with the accounting principles and is not
enforced by any accounting rules, since the exercise of
individual professional judgement is preferred against
the pure compliance with prescriptive legal
requirements.
Keywords: Professional judgement, principle-based
accounting, true and fair view, disclosures, financial
reporting, lease accounting.
JEL Classification: M41.

Ivan, I. (2016), The importance of professional judgement
applied in the context of the International Financial Reporting
Standards, Audit Financiar, vol. XIV, no. 10(142)/2016,
pp. 1127-1135, DOI: 10.20869/AUDITF/2016/142/1127
No. 10(142)/2016
1127
Ionela IVAN
Introduction
1. Applying professional judgment
Professional judgment is defined as the application of

the accumulated knowledge and experience gained
through a relevant accounting or auditing training, by
making use of the ethical standards, resulting in making
informed decisions about the courses of action that are
appropriate in specific circumstances, such as an audit
mission and/or the accounting of economic transactions,
by observing accounting principles.
The present paper aims to analyse the impact of
professional judgement and the role it plays in the
preparation of financial statements. We also intend to
emphasize the difficulties which arise from the use of
professional judgement, in the context of the application
of the International Financial Reporting Standards
(IAS/IFRS).
The judgments made by accounting professionals might

be challenged because of the nature of their
professional responsibilities and the flexibility of the
existing regulatory environment. Different conclusions
can be reached in applying the IAS/IFRS, even in similar
circumstances, which does not necessarily mean that
one conclusion is right and the other is wrong (Ionescu,
2011).
When the professional judgment is challenged, a proper
documentation of the used procedures is required, which
can show the analysis of the facts, circumstances, and
alternatives considered as a basis for conclusions.
Company managers want to present in the financial

statements a favourable image of the companys
economic reality, while complying with all the accounting
principles as stated in the accounting standards
(Belkaoui, 2004). A fundamental part of this objective is
the engagement of individuals with sufficient knowledge
and experience in the process, since they are able to
apply the relevant skills and knowledge in order to
identify all the reasonable alternatives (Berheci, 2010;
Grbin and Bunea, 2008). Therefore, a detailed
consideration of information that may seem contradictory
and might lead to an erroneous solution is needed, as
the key to a proper and consistent application of
professional judgement (Feleag and Feleag, 2007).
The research methodology used in this paper is a
fundamental one, consisting of the analysis of data and
previous research results collected from the literature.
The purpose of the analysis is to verify the assumption
according to which most financial information is
processed by making use of the professional judgement.
In addition, we have also used a questionnaire in order
to verify the auditors perception about the use of
professional judgement in their daily auditing activities.
Another objective of the research is the identification of
difficulties in applying professional judgement in the
context of IFRS. The desired result of exercising
professional judgment is the accounting of financial
operations with the observance of accounting principles,
by choosing accounting options that lead to the
presentation of the economic substance of the items,
events and transactions.
1128
Therefore, when the professional judgment process is

appropriately applied and documented, it is much easier
to support and defend the conclusions. The higher the
degree of complexity of a certain problem is, the higher
the necessary degree of documentation.
It is obvious that the decisions or conclusions, which are
not supported by the facts, evidence, or other
documents do not constitute a reliable source. Wellreasoned and well-documented professional judgments
is always respected in in the case of internal practice
reviews and defended in external inspections or other
situations, because it emphasises a constructive effort
aimed at an adequate reflection of the companys
economic reality.
A way to avoid the discrepancies that result by
attempting to distort the economic reality is to satisfy the
need of unity. This can be achieved by grasping the
concept of the primary objective of an economic entity:
the maximization of its benefits. There are numerous
solutions that are meant to lift any barrier, especially in
the case of stringent regulations.
The current concern in the field of accounting
regulations is to avoid the subjectivism as much as
possible, in order to reflect and provide reliable and
transparent information, by making appropriate use of
the professional judgement.
Regulation can improve the fundamental principles of
the accounting theory, by pointing out what the
accounting should be (Feleag, 1996). Accounting
regulation has the following objectives:
To ensure the regulation of accounting policies and
to determine ways to improve the accounting, in
general terms;
The importance of professional judgement applied in the context of the

To allow the users of financial statements to make
reasonable decisions based on the provided financial
information;
To create a climate of trust between the owners of
capital and the business managers;
To serve as a referee between the parties of the
economic life, especially the accounting information
providers and the auditors who certify its quality, thus
ensuring its reliability.
In this context, there is an obvious need for a thorough
analysis of the accounting principles and policies used
by an entity, and for an acknowledgement of the
advantages of transition from the rules-based
accounting to a principles-based accounting, from the
concept of the maximum amount of information to the
concept of the minimum required information (without a
prescribed format for the financial statements),
established by the appropriate use of professional
judgement.
1.1. Methods of documentation

It is very important to properly document a conclusion,
by performing a consistent analysis of the identified
problem, the applicable accounting standards, the
evidence obtained so far and the alternatives that can be
considered within the boundaries of accounting
principles.
The applicable questions are:
Did we properly present the rationale for the chosen
alternative by pointing out all the applicable facts that
constitute the obtained evidence, including the
reason why other alternatives do not adequately
reflect the economic and accounting substance?
Are the time and effort spent in the process and the
extent of documentation consistent with the
significance and complexity of the results obtained
by applying professional judgement in a consistent
way?
1.2. Identifying the issue

In this stage it is necessary to act using professional
judgment and to consider the following:
Have we identified and stated the issue
appropriately? A proper identification prevents poor
performance.
No. 10(142)/2016
Are there any other issues that need to be

considered in this process? All the related issues can
have an impact upon the result and may influence
the way professional judgement is applied.
The professional judgement is applicable in a certain
context, once there has been obtained a thorough
understanding of the relevant facts and all the
information is available concerning the transaction,
event, or situation. It is certain that the level of
performance increases at the same time with the level of
knowledge.
The selection of accounting policy and estimation
techniques is made with the purpose of presenting
information useful and relevant for users, which are in
line with the companys specific activities. IAS/IFRS also
place particular emphasis on the need to take into
account qualitative characteristics of financial
information and the use of professional judgment when
preparing the financial statements.
IAS 1 Presentation of financial statements requires the
companies which prepare the financial statements in
accordance with IAS/IFRS to present in the notes to
financial statements an organized and systematic
description of the applied accounting policies, as well as
any exceptions from those policies, through reflecting
the results of choosing a certain policy instead of
another. Comparative information is also required in the
case of changes in accounting policies. The question
arises as to how these policies should be selected and it
is required to provide a detailed disclosure of the nature,
reasons and impact in the case of a possible departure
from the stipulated accounting standards.
Furthermore, a change in accounting policy should only
be made if the change is required by IAS/IFRS, or it will
result in the financial statements providing reliable and
more relevant financial information, by providing a
comparative preview of the information obtained if the
change did not occur in the first place.
1.3. Examples of applying professional

judgement
Accounting and fiscal amortization/depreciation
The professional judgement is recommended to be
applied, for example, when determining the
depreciation method and/or the useful life of
long-term assets.
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In the case of a pig farm there is a concern for the

increase of the production and reproduction
performances of pigs. Therefore, the recommended
useful life of these assets should be the period within
which the purpose of the assets is fulfilled (usually two
years and a half, maximum three years). This useful life
differs from the one set by the Fiscal Code for this class
of assets (four years), which is considered for the
purpose of determining the tax on profit.
Therefore, there is a need to reflect the accounting
depreciation and the fiscal depreciation separately. It is
not accepted to use the useful life set by the Fiscal Code
for both the fiscal and accounting depreciation.
The consequences for using a misstated useful life
would influence the net book value of an asset and at
the moment the sale of the pigs takes place, the net
realizable value is much smaller than the net book value,
resulting in a higher loss, not consistent with the
economic substance of those assets.
Construction contracts
Another case which involves the use of professional
judgement is represented by construction contracts,
which are accounted for using the guidelines set by IAS
11 Construction Contracts. The applicable question is if
the results should be accounted for at the end of the
contract, or along each stage from the construction
process.
The answer has been formulated by using one of the
two alternatives: applying the prudence/conservatism
principle (scepticism with regard to the way profit is
obtained from a contract, meaning that the expected
profit can be measured once the contract is concluded)
or the matching principle.
The percentage of completion method of accounting is
used in connection with the professional judgement in
order to determine and account for the outcome of a
construction contract, which should be estimated
reliably, by recognizing revenues and costs in proportion
to the stage of completion of contract activity. The effect
of professional judgement in this case is that the
expected benefits are determined in the same manner,
by using the percent of expenses incurred per total
estimated costs, or a physical measurement of the
completed activities.
The alternative method (end-of-contract method) limits
the measurement of revenues to the amount of
1130
expenses incurred which can be recovered from the

beneficiary. Since no profit can be recognized until the
contract is completed, professional judgement acts as a
mediator between accounting prudence and optimism, in
case the benefits from the contract cannot be estimated
reliably.
Lease contracts
Lease accounting (applicable standard IAS 17 Leases)
is another example of how professional judgement is
used and it calls into question ethical issues related to
the exercise of financial reporting options.
In order to apply the appropriate accounting treatment, a
lease must be classified in one of two categories:
operating leases or financial leases. If the case of the
financial lease, the lessee, benefiting from most
economic benefits provided by the asset and bearing
most of the risks, controls the asset and must report it in
its financial statements, although he is not the owner.
For operating leases, payments made by the lessee are
reflected as a decrease in profits (expense) in each
period.
Incorrect classification of a financial lease as an
operating lease causes the understatement of the
lessees assets and liabilities, affecting financial analysis
indicators. Presentation of operating expenses and
financial expenses is also distorted. Such a wrong
classification also affects the lessors financial
statements, but not to the same extent as the lessees
(the structure of assets, operating result and financial
result).
The exercise of professional judgement is needed to
determine what are the main risks and benefits
associated with a lease contract, which involves a
detailed analysis of the contract provisions and of the
economic reality of the parties involved.
The essence of lease accounting is found in its
emphasis on the economic substance of the lease
agreement as opposed to the strict legal form of the
agreement. To the extent that the lease contract
transfers substantially all the benefits and risks
economically consistent with outright ownership of the
asset to the lessee, the lessee shall account for the
transaction as the acquisition of an asset and the
incurrence of a liability. This is called a capital lease
(finance lease). Alternatively, if the substantial benefits
and risks of ownership are not conveyed to the lessee in

the lease contract, the lessee shall account for the
transaction as a rental (charge to expense the rental
payment each period) and no asset or liability related to
the lease would appear on the balance sheet of the
lessee, which represents an operating lease.
Professional judgement is applied in connection to the
substance over form principle related to the above
mentioned matters.
Accounting measurement
The professional judgement is also applied in the
context of defining the term value or for determining
the value of an accounting item, which can have multiple
meanings: replacement value, net realizable value,
recoverable value, fair value, etc., depending on the
nature of transaction and the element which is going to
be measured; input value, output value, inventory value,
depending on the moment when the measurement is
performed etc.
One of the most complicated issues associated with
accounting measurement is related to the selection of
the measurement basis for the elements of the financial
statements, so as to ensure credibility and relevance to
the information provided. In accounting theory and
practice there have been proposed several
measurement bases (historical cost, current cost,
realizable value, present value, fair value). In order to
determine the suitable measurement method for each
element of the financial statements, an assessment of
the advantages and disadvantages of each alternative is
imperative by making use of professional judgement.
On the one hand, standard-setters have concluded that
the most appropriate measurement basis is historical
cost, due to the advantage given by its reliability, clarity
of definition, and verifiability. However, historical cost
accounting does not anticipate all of the entitys profits,
because the conservatism/prudence principle does not
allow the recognition of the potential gains related to
assets, but only that of potential losses. On the other
hand, historical cost measurement has its
disadvantages, because in a market economy there are
price fluctuations, and it is impossible to obtain a correct
result in accounting by using a historical cost
measurement system.
In many cases, intention is what determines how items
are measured, recognized or disclosed in the financial
statements. Intent is an element that requires the use of
No. 10(142)/2016
professional judgment in situations such as: establishing

the depreciation/amortization method or the useful life of
tangible or intangible assets according to the entitys
intention regarding the use of the asset; selecting the
method used to measure inventories at the derecognition date (first-in-first out or weighted average
cost) depending on the entitys intention regarding the
order in which inventories will be derecognized;
computing the present value to determine the
recoverable value depending on the entitys intent
regarding the use of an asset, etc. Also, setting the input
value of an asset, by taking into account the price of
purchase as stated on the invoice, plus incidental
expenses is based on professional judgment, since the
latter must be justified by the criteria of capitalization
(result in bringing the asset into its state of operation or
use).
The exercise of professional judgment is associated with
the freedom of choice regarding the concepts and with
the use of options related to accounting policies. The
rule limits, while the principle encourages the exercise of
professional judgment. The main objective is to obtain
reliable information, but because the economic reality is
that we have to face the new era of globalization, the
limitations of national rules are disclosed by the contrast
with the concepts promoted and supported by
international standards. The latter stand out due to the
freedom offered by the appeal to principles instead of
rules, by promoting the exercise of professional
judgment and the reliability granted to the standardsetter.
2. The importance of professional

judgement
In order to demonstrate the importance of professional
judgement, we have distributed a questionnaire to a
sample of professional auditors, which determines their
position regarding the use of professional judgement.
The respondents completed and returned 25 surveys,
based on which we performed an analysis of results
using a scale from 1 to 5 (1 totally disagree, 2
disagree, 3 neither agree nor disagree, 4 agree, 5
totally agree). The primary purpose of the study was to
determine the degree of importance associated with the
professional judgement.
The questions based on which the results were
analysed, the results and the analysis of results are
presented in the following paragraphs.
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Ionela IVAN
Q1. Does the participation to continuing professional development courses have a contribution to the enhancement of
professional judgement?
Figure 1. Professional development courses and professional judgement
Source: authors processing based on the answers provided by the questioned auditors
Q2. Does the consistent application of professional judgement contribute to the true and fair view of the financial position
and the performance of an entity?
Figure 2. Professional judgement and the true and fair view
1132

Q3. Does the application of professional judgement lead to a development of creative accounting techniques and
practices?
Figure 3. Professional judgement and creative accounting
Q4. Do the financial statements prepared based on the IAS/IFRS better meet the users informational needs as
compared to the ones prepared based on the rules established by the national accounting standards?
Figure 4. The extent to which the financial statements prepared in accordance with IAS/IFRS better meet the
users informational needs as compared to the financial statements based on national regulations
No. 10(142)/2016
1133
Ionela IVAN
Q5. Does better and more frequently used professional judgement come with greater professional experience?
Figure 5. Professional experience and professional judgement
From the answers received form the respondents, most

of the auditors believe that the professional judgement
plays a very significant role in the reflection of a true and
fair view of the companys financial position and financial
performance.
52% of the questioned auditors believe that the
participation to continuing professional development
courses has a contribution to the enhancement of
professional judgement, while the remaining 48%
sustains that the real case scenarios bring added value.
However, other studies (Salter and Niswander, 1995;
Frecka, 2008) have demonstrated that the knowledge
acquired in the course of university and post-university
training, as well as professional development courses
organized by companies contribute to the development
of professional judgement.
44% of the interviewed auditors believe that the proper
application of professional judgement leads to better
results in the financial reporting process, while 24% are
reluctant due to the subjectivity involved in making a
choice and the chances of making the wrong decision.
46% of the subjects agree that professional judgement
can lead to the development of creative accounting
techniques. This development might have a positive
impact, since it can contribute to building proper
measures to manage resources in order to achieve
performance.
1134
48% of the questioned auditors agree with the fact that

the financial statements prepared in accordance with
IFRS meet better the information requests of the users
of financial statements than the financial statements
prepared in accordance with the local generally
accepted accounting rules.
Also, most of the study subjects agree with the fact that
with greater professional exposure and experience,
comes greater professional judgement.
In exercising professional judgment, it is recommended
to rely on the accounting policies and treatments
stipulated by the national and international accounting
regulations, reflecting consistency in the application of
accounting options.
Conclusions
The prospect of a reality specific to the economic entity
is built on the professional judgment applied both in
accounting, to assess how the financial statements are
prepared, but also during an audit mission, because the
auditors professional judgment is vital, helping him
evaluate the audit evidence collected, in order to be able
to justify and support his opinion on the audited financial
statements.
Classifying and reporting certain transactions, events or
amounts in the financial statements, which result from

complex, dynamic and not clearly defined situations,
especially if standards are incomplete, requires a sound
application of the professional judgement, which best
proves its usefulness in these type of situations.
Another characteristic of the nature of professional
judgement is associated with the financial consequences
of an improper application, such as the case in which the
economic substance of a reported transaction or event is
disregarded for the benefit of its legal form leases.
Professional judgement is closely connected with the
reliability offered to the users of financial statements,
since their decisions are based on the values reported
by the preparers of financial statements. The objective is
to present information as a result of an adequate
analysis, through the application of measurement and
classification methods and techniques suitable to each
specific entity.
Professional judgement is a key skill for preparers, both
auditors and accountants of financial statements,
especially under a principles-based accounting regime.
However, making a judgement can be difficult and there
is not necessarily one correct answer. Being able to
make good judgements is the essence of each
profession, in general. For example, in the case of an
accountant; the benefit is associated with a high quality

financial reporting, once all the transactions of the
company have been properly accounted for.
Professional judgement applied in the audit brings
added-value by a proper identification of the audit risks
and the development of audit procedures, as well a
certain determination of the workload and the evidence
required to sustain the audit opinion.
Both professional scepticism and objectivity are
essential to the process and to reaching an appropriate
conclusion. Professional judgment is not an arbitrary
decision, a substitute for professional scepticism, or a
method to rationalize a particular result. Performing the
process in form without focusing on the substance
does not constitute well-reasoned professional
judgment.
It is important to highlight the role of trust in a principlesbased accounting framework. The quality and integrity of
the judgements made give rise to correct numbers being
reflected in the financial statements and, therefore the
trust in the operation of principles-based accounting
standards increases once more if the suitable methods
of valuation and classification are applied consistently.
REFERENCES
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Belkaoui, A.R. (2004), Accounting Theory, 5th

Edition, Londra: Tomson Learning.
Berheci, M. (2010), Valorificarea raportrilor
financiare, Bucureti: Editura CECCAR.
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Ionescu, I.O. (2011), Raionament profesional i

risc: analiza factorilor personali ce influeneaz
raionamentul profesional i atitudinea fa de risc
a auditorului financiar, Bucureti: Editura ASE.
3.
Feleag, N. and Feleag, L. (2007), Contabilitate

Financiar. O abordare european i
internaional, Vol. II, Bucureti: Ed. Economic.
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Feleag N. (1996), mblnzirea junglei contabilitii

concept i normalizare n contabilitate, Bucureti:
Editura Economic.
Salter, S.B. and Niswander. F. (1995), Cultural

Influence on the Development of Accounting
Systems Internationally: A Test of Grays [1988]
Theory, Journal of International Business Studies,
vol. 26, nr. 2, pp. 379-397.
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http://www.accaglobal.com/pk/en/discover/cpdarticles/corporate-reporting/prof-judge.html
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Frecka, T.J. (2008), Ethical Issues in Financial

Reporting: Is Intentional Structuring of Lease
Contracts toAvoid Capitalization Unethical?,
Journal of Business Ethics, vol. 80, nr. 1, pp. 4559.
Grbin, M.M and Bunea, . (2008), Sinteze, Studii
de caz i teste gril privind aplicarea IAS - IFRS
(revizuite), Volumul II, Bucureti: Editura CECCAR.
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10. https://www.ifac.org/system/files/uploads/PAODC/
A-Professional-Judgement-Framework-forFinancial-Reporting.pdf
11. http://www.iasplus.com/en/standards/ias/ias17
12. http://www.iasplus.com/en/meeting-notes/ifrsic/not-added/2010/ias-1-financial-statementpresentation
1135
Audit financiar, XIV,Flavius-Andrei

Nr. 10(142)/2016, 1136-1148
GUINEA
ISSN: 1583-5812; ISSN on-line: 1844-8801
Abstract
Study
regarding the
creative
accounting
techniques in
management
accounting
Flavius-Andrei GUINEA,
Bucharest University of Economic Studies,

E-mail: flavius.guinea@cig.ase.ro
Once implemented, a managerial accounting system will

also attract the manifestation of creative accounting
phenomena, especially in times of crisis and fiscal
pressure. Having a more relevant set of information at
their disposal, managers are tempted to employ more or
less ingenious, questionable or legal techniques, in
order to improve the presentation of the financial
statements. In the current Romanian economic context,
a direct link may be observed between the creative
accounting practices, the incompetence of managers,
the decline in activity, the crisis periods and the fiscal
optimizations. A national emphasis is placed on the use
of creative accounting in order to mislead the users of
the financial statements. The study of the Romanian
managerial accounting system is characterized by a
relatively small number of field research studies,
especially with regard to organization and
implementation. In fact, our research intends to warn
about the major challenges in the perceived benefits of
organizing a modern system of management accounting
in the Romanian context. Although management
accounting has evolved continuously during recent
decades, its progress depends highly on the extent to
which the academia and managers will be able to
improve various methods and the effectiveness of
decision processes. Implementation difficulties should
be identified in a manner that is much clearer and
without neglecting the social and behavioural
implications. Emphasis should be placed on the central
role of the behavioural issues in managerial accounting.
Keywords: Managerial accounting, creative accounting,
production cost, change in managerial accounting,
altering costs, removal from stock.
JEL Classification: M41.
Guinea, F.A. (2016), Study regarding the creative accounting
techniques in management accounting, Audit Financiar,
vol. XIV, no. 10(142)/2016, pp. 1136-1148, DOI:
10.20869/AUDITF/2016/142/1136
1136
Study regarding the creative accounting techniques in management accounting
Introduction
Managerial behaviour is able to affect the practices of
the managerial accounting systems, which is mostly
visible at the national level. Managerial decisions are
able to determine the shaping of the accounting
information, according to a specific set of objectives. The
managerial strategy which is erroneously focused on the
short-term (and the very short-term) leads to mutations
in the production of accounting information. The
tendency to invent and use creative accounting
techniques (on the nefarious side of the phenomenon)
becomes a mandatory concern of Romanian managers,
raised to the level of common practice. A managers
perception of the accounting system as a whole
generally comes down to the idea that anything is
possible, and the consequences can be easily
minimized. Finally, the cash flow route dictates over the
shape of the accounting information and also over the
performance level.
Managerial accounting has a rich history, closely related
to the changes in organizational strategy. After World
War I, the advances in managerial accounting actually
happened only in terms of an increase in the external
financial reporting. For over 70 years, managerial
accounting is subject to the requirements of the financial
reporting. The managerial accounting reform should be
based on the idea of a development process which is
highly independent, but at the same time, closely related
to the strategic management of the organization.
Managerial accounting systems must revolve around the
principle that a product, by means of all its attributes,
rather provides value to the customer, than to its
manufacturer. Managerial accounting remained
isolated from the other functions of the organization for
too long. Classical methods have practically diseased
organizations by means of excessive and rigid
structures, acting in dynamic economic environments.
Managerial accounting, through its classic methods,
leads the organization to the wrong direction, rewards
managers for business failure and provides no incentive
for the actual performance (Kaplan, 1988). The
accounting professional is stuck in the trap of the
innovations made in the field of management accounting
60, 80 and even 100 years ago (Kaplan, 1986).
The traditional methods of cost calculation become
obsolete. The loss of relevance in the case of traditional
cost calculation systems is mainly due to the existence
No. 10(142)/2016
of a gap between the current model of organizational

control and the analysis centres model, as well as the
difference between the structure of the actual cost and
the image thereof, as provided by the managerial
accounting. The perspective over the company that was
the foundation of the analysis centres method no longer
corresponds to todays reality.
The capital may have alternative uses, so managers
should be concerned if the return on capital exceeds the
cost of capital, which can be measured by means of the
profitability generated by alternative uses. The second
reason for measuring the return on capital is the
promotion of control and analysis in the organization of
capital budgeting. In the absence of some form of
effective measurement of the actual return on capital in
the process of investments budgeting, there may be a
reduced incentive for managers to accurately estimate
future cash flows.
The main mission of the managerial accounting was to
track the absolute truth", where the absolute truth" was
defined as achieving the most accurate value of the
cost. But managerial accounting began to evolve, which
fixed a large number of deficiencies, including the
concern for determining a unique cost. The most
important contribution was the focus on the potential
benefits of making decisions based on accounting
information. The idea of different costs for different
purposes has spurred concerns to define a conditioned
truth, or a decision model. Decision models occur when
outsourcing information for various purposes (Horngren,
Foster and Datar, 1997).
The approach of our study captures a complex and
delicate issue of contemporary management accounting
systems, pursuing as objectives the motivational
complex for the development of creative accounting
techniques, and also the identification of some creative
accounting techniques placed at the boundary between
legality and fraud, including their impact on the quality of
the accounting information.
The studys contributions are highlighted mostly at the
applicative level, obviously due to the types of research
conducted. One of the fundamental objectives of our
study is to spark interest in the practical possibilities of
protection from the dangers of creativity in a
managerial accounting system.
The limitations of the study are generated by the
characteristics of field research, recalling in this regard
1137
the possible subjectivity of the researcher in the context

of direct access to the research topic, as well as the
smaller number of organizations that can be analysed in
a certain period of time.
The importance of this study mainly aims at accounting
professional and auditors, mostly through the
perspective of reliability and reality of the information
presented in the financial statements.
From a structural point of view, the next section depicts
the state of knowledge in the field of creative accounting
techniques specific to managerial accounting. The
second section highlights the research methodology
used in the study, followed by the presentation of the
study results in the third section. The last section
captures our findings and conclusions.
1. Literature review in the field of

managerial accounting
International literature is replete with descriptions
explaining the multitude of approaches and models that
can be used in an effective managerial accounting
system. Most studies present the idea of experiencing a
prolonged crisis of the managerial accounting, exceeded
by the transformations in the organization's internal and
external environment. They also reveal numerous ways
of reforming managerial accounting, by practices and
techniques able to support organizational changes.
Empirical studies conducted by specialists, particularly in
the UK, USA, Japan and France, discusses transitions in
management accounting from many countries. These
studies attempt to explain the implications of the recent
technological developments, organizational and
management procedures on management accounting
systems.
The state of knowledge at international level provides a
detailed overview of the latest techniques. The studies
assess the need to use these techniques, the
weaknesses and strengths of each technique in the
current organizational and economic context, as well as
the ability to face future challenges. In fact, many of
these techniques represent a breakthrough in the
management of the organization.
Invariably, the most relevant works capture the current
challenges of management accounting (Bromwich and
Bhimani 1989, 1994; Bhimani and Bromwich, 1996;
Armstrong, 1987; Albu and Albu, 2003a, 2003b; Aston,
1138
Hopper and Scapens, 1995; Clemens 1991; Coates and

Longden, 1989; Drucker, 1990; Johnson, 1992; Johnson
and Kaplan, 1987; Kaplan, 1985, 1994; Scapens and
Roberts, 1993; Woods, 1989; Drury, 2000; Horngren,
Foster and dated 1997 ; Bromwich and Hopwood, 1986;
Vmosi, 2000; Bartolomeo et al., 2000):
Overtaking of the financial accounting objectives, by
using arbitrary allocation methods, which do not
reflect the reality of cost drivers inside a modern
system of production, and hence the black
accounting (or double record) syndrome, aimed to
obtain reports that are useful for the adoption of
certain decisions;
Traditional cost assessment methods do not reflect
the causal relations of resources consumption inside
organizations that use modern production and supply
technologies, distorting the value of production costs
and profits. Managerial remuneration schemes
stimulate wrong decisions as revealed by
conventional techniques;
Excessive focus on the existing cost systems and
their inability to generate relevant and useful
information in the decision making process;
Empirical studies on using the ABC method confirm
organizations hesitation regarding the
implementation of new managerial accounting
systems;
Maintaining the classic hypotheses on the concept of
performance, as well as the excessive and exclusive
focus on short-term objectives;
Positioning managerial accounting in the
organizational chain so that it can exercise a more
important role;
Monitoring and planning performance can be
improved if non-financial indicators are used
alongside financial ones. Some costs are difficult to
define and measure, although there is a significant
set of non-financial information available. The
performance of just-in-time systems is measured, for
example, in terms of elapsed time, distance
travelled, degree of space occupancy, product
complexity. Other examples are the dashboard and
the balanced scorecard;
Introduction of a strategic dimension in managerial
accounting. An increasingly stronger need is stated
to determine the costs associated with the
organizations strategy and monitoring the cost

structure of competitors. Currently, costs of
operations that add value in the customers
perspective (production flexibility, quality, delivery
times, after-sales service) are invisible, hidden in the
mass of overheads, and subsequently incurring
arbitrary allocation. Strategic management
accounting has the advantage of making those costs
perceivable for the management of the organization;
The adoption of techniques used in the context of
other countries is generally problematic. However,
some Japanese techniques have been successfully
implemented by British companies (cost tables,
target cost). Many organizations remain faithful to
traditional methods. New techniques do not seem to
elicit universal interest, and there are differences
between organizations in the same geographical
area regarding the risks assumed by the
implementation of modern techniques. North
American and UK studies reveal there is a
pronounced openness towards progress where
organization is informal and simple, which gives
flexibility and adaptability to a dynamic environment.
National literature can be characterized only in recent
years by a production of works that capture some topics
of managerial accounting, including those close to our
study, concerning the techniques of creative accounting
(Malciu, 1999; Feleag and Malciu, 2002; Ionacu,
2003).
The privileged position in the study is taken by the
experiment type research, which involved direct access
to research subjects, as well as the case study type
research, involving the analysis and interpretation of
some existing features. In other words, a clinical or
action-type research was employed. These belong to the
field research family, their major advantage being the
better perception of relationships and processes within
an organization. Data collection and analysis were
conducted form a total of 20 Romanian companies in the
field of construction and civil engineering. The duration
of the research and case study type experiment actually
covered five financial years in the 2010-2015 timespan,
involving the active participation on the part of the
subject of the knowledge process. Experiments and
case studies were built on real sources of information.
No. 10(142)/2016
The field research mainly followed:

Identification and possible solutions for the issues
related to the implementation of a management
accounting system, or to the change of an existing
one (when applicable if a management accounting
system already existed within the company);
Designing a management accounting system, by
involving the entire organization in the process, and
choosing an instrument which is suitable with the
implementation environment;
Perception and understanding of the change by the
stakeholders;
Deficiencies and reticence arising from the
implementation process;
Trends in the alteration or biasing of information
produced by the implemented system.
Our research hypothesis was the fact that in the current
Romanian economic context, a direct link may exist
between creative accounting practices, incompetent
managers, the decline in activity, periods of general
economic difficulty and the urgent needs for fiscal
optimization. It is actually what the British researcher
Argenti mentioned in 1973. National emphasis is placed
on using creative accounting in order to mislead the
users of financial statements. Malo and Giot (cited by
Malciu, 1999) stated that originally, creative accounting
is a virtue, providing the accounting process with means
to keep pace with the growing development of the
markets and the proliferation of financial products. The
major issue is caused by the rapid manifestation of the
instinctive perversity of businessmen.
3. Research results
By analysing the creative accounting techniques or
pseudo-techniques in the context of the undertaken field
research, the following motivators were found:
a. Costs arising from the conflict of interests. Romanian
managers are tempted to enforce the use of those
techniques that reduce results in order to avoid fiscal
pressure on income tax. Zimmermans hypothesis
that large firms bear political costs higher than small
firms always checks.
b. Managers incompetence. When companies do not
perform, they use various creative accounting
techniques in order to retain customers, trade credit
1139
from suppliers, and to ensure the level of financial

indicators requested by investors. In this situation,
this type of behaviour suggests psychological
implications such as the non-acceptance of failure
and the delay of the financial collapse.
c. Uncertainty and risk. Conditions manifested in a
weakened economic environment is an undisputable
factor of the widespread use of creative accounting
policies, even to the level of fraud. Salustro and
Lebrun (cited by Feleag and Malciu, 2002) believe
that times of crisis are trial tests for businesses. They
impact company treasury and generate risks that
accounting only translates in an imperfect manner.
Consequently, managers are tempted to use more or
less ingenious methods in order to improve the
presentation of financial position and performance.
d. The variety of economic activities. The industry in
which the analysed set of companies operates is
construction civil and industrial engineering.
Construction is a particularly complex and
complicated activity, difficult to control, which allows
a permanent adjustment of the results. Using
creative accounting techniques in this field is
sometimes very difficult to detect.
e. The weaknesses of the production cost concept.
Using production cost as a basis for measuring
inventories and work-in-progress is always suspect.
Most costing instruments are open to criticism. There
is no accurately calculated production cost, each of
its values representing only an opinion (Ionacu,
1997).
f. Insufficient national accounting rules on accounting
and management control.
Ionacu (2003) insists on the distinction between
creative accounting and accounting fraud. Adapting
accounting policies to the economic developments
should not be confused with those techniques that more
or less bypass the accounting rules. The border between
creativity and illegality is sometimes difficult to establish.
The unclear distinction is often maintained by the
promoters and users of the negative side of creative
accounting.
The identified creative accounting techniques can be
considered as more or less sophisticated and
questionable, some of the being situated placing it in the
obscure area between creativity and illegality. They were
found in management accounting systems implemented
1140
in the companies analysed as part of the current

research.
I. The technique of altering the costs of the
production sold involves distorting the information
regarding the value of the removals from stock in order
to achieve a certain objective. The objective is achieved
by means of certain income fluctuations induced by the
amount used to record the removal from stock. This
malicious alteration of the real values is very well
disguised in the context of large scale projects, with a
very complex cost structure and whose removal from
stock records are, by default, as complex. The correction
will be hidden in the removals from stock of the following
periods.
II. The technique of simultaneously misleading the
users of accounting information using production
costs. The cost manipulation technique is derived from
the technique of altering the production costs. The
selected objectives depend on what is intended to
present to some users of accounting information, and
the objectives must be achieved simultaneously. These
users require financial information to be delivered by the
means of the financial statements and, therefore, there
cannot be built a separate image for each user.
Technically, manipulating the information on removal
from stock of the production invoiced to the beneficiary
is preferred, taking advantage of the certain projects
complexity, as well as the lack of intelligibility of
technical information and the perpetuated deficiencies in
the implemented management accounting system.
III. The syndrome of gift production costs. The
Romanian economic environment is far from benefiting
from the effects of fair competition. Actual production
costs of a project do not take into account the costs of
obtaining the contract. We are not referring to the visible
costs involved by the process of conceiving a price offer
and bidding on a project, but to the costs that
remunerate the more or less legal efforts of
intermediaries. These costs are visible in the accounting
records but they are not linked to the income that should
be generated normally. The gift costs will always be
considered non-deductible, thus increasing the
companys overall tax cost. Consequently, these costs
are hidden and scattered across the projects for the
obtaining of which they were incurred, or the projects
which offer generous monthly profit margins. The
accounting production cost is therefore heavily distorted,
hiding the actual company performance.
IV. Transfer pricing manipulation technique. Transfer

price is the price paid for a product or service provided
by another company belonging to the same group. The
analysed companies are generally not linked together by
capital participations, with few exceptions. In fact, it can
be considered that certain companies are linked by the
main shareholder, a natural person. Limiting the transfer
price produces effects both at the level of the companies
within a group, and the affiliates. This technique is a
variant of the round trip technique (capacity swaps or
capacity purchase agreements), mentioned in literature
by Pastr and Vigier (cited by Ionacu, 2003). The round
trip technique involves the increase of turnover by
product transactions between companies in the same
field, without effective payments or exchange of
products. In the cases studied in the context of the field
research, the artificial increase of turnover was also a
consequence of the amounts circulating between
affiliated companies. Not only turnover becomes
fictitious, but also the costs generated artificially in other
companies.
V. The technique of manipulating the coefficient
used to allocate overheads. In the context of
implementing a management accounting system, the
management of certain companies did not entirely agree
with the determination of production costs based on the
direct costing method. These companies have required
the identification of overheads and their allocation to
cost objects. The associated risks and disadvantages
relate to the difficult identification of overheads, the
sometimes unclear distinction between overheads and
general administrative costs, as well as the conventional
nature of allocation coefficients. Determination of the
allocation coefficient is affected both by the more or less
real value of overheads, and by the selected allocation
base - the value of direct production costs. Or maybe it
is this vulnerability of the allocation coefficient that led to
the adoption and implementation of such a system. The
used technique consists in stimulating certain slippages
in the space between overheads and administrative
expenses. In other words, the essence of this technique
is to create the possibility to include or not to include
certain expenses in the production cost, depending on
certain objectives. Clearly, company performance and
tax costs will vary from case to case. For this purpose,
various simulations are carried out with different values
of the allocation coefficient, which yield different images
of the companys production cost and the one that is
best suited a given time is chosen.
No. 10(142)/2016
VI. The technique of intentionally erroneous accrual

accounting. The companys performance can be
manipulated by the technique known as the strategic
management of operating result (Ionacu, 2003). The
levers used are the calculated costs and revenues or
those that do not generate cash flows, and the deferred
expenses and revenues. Deferred revenues and
expenses are recognized initially in the balance sheet,
and will be fully transferred to the income statement, at a
given time or gradually, over a certain period of time.
The deferred revenues and expenses method conceals
the actual performance using the fictitious application of
the connection of costs to revenues principle. Production
costs associated with construction contracts are
recorded monthly in the account 332 Services in
progress. Production invoiced to the beneficiary is
erroneously recorded in the account 472 Deferred
income, disguised in the form of an advance payment
from the beneficiary, or under the pretext of the inability
to accurately determine the stage of completion. In fact,
experience shows that the stage of completion is still
determined from time to time, usually when the income
tax needs to be determined (coincidentally or not). The
arguments conveyed refer to the fact that the result is
difficult to measure on the basis of estimates regarding
the stage of completion. In reality, the result is adjusted
depending on the image that is intended to be supplied
to different users using the removal from stock and the
transfer of deferred income from the balance sheet to
the income statement techniques.
VII. The technique of double accounting records of
production costs. It is a fact that information on
production costs does not reveal an actual performance,
individually (for each cost object) or globally (for the
company/project). Although this reality is accepted and
even imposed by managers, they feel the need of an
accurate image of projects profitability. As a result, they
will require the construction of a parallel system for
determining and presenting costs, pushing the
accounting professional into the trap of double
accounting records, even if the accounting departments
suffer from restrictions regarding the allocated human
and time resources. The analyses were carried out
outlined some of the grounds of using double accounting
records:
The gap between the moment when the products are
obtained and the moment they are invoiced to the
beneficiaries;
1141
Invoicing of expenses that represent production cost

in a period other than that in which they were
incurred;
Invoicing of fictitious services, which are included in
cost of production of certain projects;
Including gift costs in the production cost of other
projects;
Using different techniques of earnings adjustment,
such as altering costs, misleading the users of
accounting information, settlement accounts,
deferred income and expenses accounts;
Forced inclusion of certain general administrative
expenses in production costs;
Use of services for which no contracts have been
concluded and whose costs are invisible or absent
from the income statement.
VIII. The parasite production costs method. The
parasitizing method is already a model to make a fortune
in Romania, successfully tested after 1990 and based on
the principle parasitize and bankrupt what you
manage. The method has enjoyed great success in the
context of damaging the state-owned companies, but
has extended to the private sector, with all the
associated risks. This technique generates the
bankruptcy of a company by hijacking contracts,
inducing unreal production costs, moving income to
other companies, using under or overvalued transfer
prices. The most interesting is the way the contracts are
carried out by a parasite company that collects
revenues, and the costs are transferred to the
parasitized company. In fact, projects are carried out
using the production means of the parasitized company.
This is also possible because of the absence of an
effective managerial accounting system that would
ensure transparency and the control of dubious
transactions. A chaotic organization of accounting
records can be added, along with the denial to provide
information on production recipes, methods of
calculating production costs, contracts with major trading
partners, reports on services provided by suppliers or
invoiced to beneficiaries.
IX. The paradox of production costs related to clone
projects. Ideally, the implementation of identical
projects by the same organization should engage about
the same production efforts and generate the same
revenue. The price offer, the project, budget, execution
1142
schedules are identical. In reality, more or less justifiable

differences were found in terms of production costs
related to the cost of identical cost objects. Among the
explanatory factors of variation in production costs there
can be included: different geographic locations in which
the projects are implemented; different timeframes and
environmental conditions; use of different materials,
equipment and services; logistical conditions; fluctuating
acquisition costs depending on the supplier; different
professional qualification levels of employees involved in
the projects; different professional competences of
project managers; different conditions of project
management; quality of services provided by different
subcontractors; different remuneration of direct
productive staff; different materials and workmanship
consumptions; different project execution timeframes.
X. The method of invisible costs and the need for
dual accounting records. We consider this technique
to be a questionable one, as it over exceeds the limits of
accounting creativity in its positive sense. There are
times when a company incurs (operating) expenses that
are not certified by support documents. There are
obvious fiscal reasons, such as avoiding the tax on nondeductible expenses or the tax on salaries. We identified
situations where part of the salary remuneration is not
declared, because the tax cost is particularly high (but
this is not a justification); situations in which purchases
of materials and equipment were made without support
documents; situations in which certain services provided
by third parties are paid without any contracts or
invoices; cases in which the effort of those who facilitate
certain transactions must be rewarded. From the
managers point of view, all these expenses represent a
production effort, even if this effort is not budgeted, nor
invoiced to the beneficiary. They are considered invisible
expenses, because they are not included in the income
statement, but in the balance sheet. Their existence in
the balance sheet is only temporary, because eventually
everything will be charged to income statement (by
drawing up fictional or real, but overstated acquisition or
services contracts) or justified under the guise of
dividends payments. From an accounting perspective,
these costs usually are hidden using accounts such as
409 Advance payments to suppliers, 461 Sundry
debtors, 542 Cash advances. From our point of view,
placing amounts in the accounts 461 and 542 is risky,
these being two of the most popular accounts in the
context of the various external checks and inspections.
The accounting records of production costs will not
include these invisible costs, but the companys

management believes that the situation is incomplete.
Accordingly, the management will require an adjustment
of costs in the accounting records and, hence, the
double accounting records syndrome.
In order to exemplify the technique of altering the costs
of the production sold, we present below the trial
balance of expenses (before calculating the income

tax), the income trial balance and the situation of
production costs for the month of September in the
year N, for the M1 company. The objective is a taxrelated one, namely to have a payable income tax of
maximum 50,000 lei for the third quarter. All sources of
information are real.
Table 1. Trial balance expenses. September, N. Company M1

Account
Account name
symbol
Class 6 Expenses related to
602
Consumables
6021
Auxiliary materials
6028
Other consumables
603
Materials in the form of small inventory
604
Materials not stored
605
Electricity, heating and water
607
Goods for resale
611
Maintenance and repair expenses
612
Royalties and rental expenses
613
Insurance premiums
622
Commissions and fees
623
Entertaining, promotion and advertising
623.01
Entertaining. Invoice
623.02
Entertaining. Fiscal receipt
623.03
Promotion and advertising
624
Transport of goods and personnel
625
Travel
626
Postage and telecommunication
626.1
Postage
626.2
Telecommunication
627
Bank commissions and similar charges
628
Other third party services
635
Other taxes, duties and similar expenses
641
Salaries
615
Personnel training
645
Social security contributions
645.01
Companys contribution to social security
645.02
Companys contribution to unemployment fund
645.03
Companys contribution to health insurance
Companys contribution to medical leave of
645.04
absence
Companys contribution to salaries guarantee
645.09
fund
658
Other operating expenses
6581
Compensations, fines and penalties
Net value of assets disposed of and other
6583
capital transactions
No. 10(142)/2016
Current amounts
Debit
Credit
Total amounts
Debit
Credit
1,067,226.23
1,067,226.23
0.00
3,202.48
4,294.60
771.92
118.40
60.00
58,209.60
10,157.56
3,347.70
485.36
218.81
266.55
0.00
4,178.08
482.10
68.32
68.32
0.00
2,025.68
2,233,186.94
2,045.00
14,702.00
0.00
4,124.00
3,006.00
147.00
809.00
1,067,226.23
1,067,226.23
0.00
3,202.48
4,294.60
771.92
118.40
60.00
58,209.60
10,157.56
3,347.70
485.36
218.81
266.55
0.00
4,178.08
482.10
68.32
68.32
0.00
2,025.68
2,233,186.94
2,045.00
14,702.00
0.00
4,124.00
3,006.00
147.00
809.00
3,147,901.01
3,147,890.81
10.20
39,902.46
16,571.91
1,005.06
27,509.83
11,988.12
111,390.21
22,786.22
12,391.70
3,797.27
1,864.81
1,401.21
531.25
40,041.14
1,482.51
397.26
392.16
5.10
56,354.74
5,410,754.29
34,160.07
133,349.00
400.00
37,121.00
26,983.00
1,332.00
7,337.00
3,147,901.01
3,147,890.81
10,20
39.902,46
16.571,91
1.005,06
27.509,83
11.988,12
111.390,21
22.786,22
12.391,70
3.797,27
1.864,81
1.401,21
531,25
40.041,14
1.482,51
397,26
392,16
5,10
56.354,74
5.410.754,29
34.160,07
133.349,00
400,00
37.121,00
26.983,00
1.332,00
7.337,00
125.00
125.00
1,134.00
1.134,00
37.00
37.00
335.00
335,00
22,528.17
817.13
22,528.17
817.13
79,767.82
24,845.60
79.767,82
24.845,60
-83.06
-83.06
-83.06
-83,06
1143
Account
symbol
6588.01
6588.02
6651
666
668
681
6811
691
Account name
Other operating expenses
Other non-deductible operating expenses
Foreign exchange losses
Interest expense
Other financial expenses
Depreciation and provisions; adjustments for
impairment losses - operating expenses
Depreciation of non-current assets
Income tax
Total class 6
Current amounts
Debit
Credit
872.80
872.80
20,921.30
20,921.30
25.89
25.89
11,953.74
11,953.74
-129.00
-129.00
Total amounts
Debit
Credit
7,664.66
7.664,66
47,340.62
47.340,62
555.33
555,33
42,866.86
42.866,86
578.20
578,20
20,598.95
20,598.95
80,575.62
80.575,62
20,598.95
0.00
3.463.663,72
20,598.95
0.00
3.463.663,72
80,575.62
31,845.00
9.345.492,63
80.575,62
31.845,00
9.345.492,63
Source: Authors processing.
Table 2. Trial balance revenues. September N. Company M1

Account
Account name
symbol
Class 7- Revenue accounts
704
Services rendered
706
Rental and royalty income
707
Sale of goods purchased for resale
708
Revenues from sundry activities
712
Revenues associated with the cost of services in progress
722
Capitalised costs of tangible non-current assets
758
Other operating revenues
7588
Other operating revenues
7651
Foreign exchange gains
766
Interest income
Total class 7
Current amounts
Debit
Credit
3,085,846.28
9,000.00
123.00
22,083.32
3,376,244.13
2,248.50
0.00
0.00
0.00
208.64
6.495.753,87
Total amounts
Debit
Credit
3,085,846.28
9,000.00
123.00
22,083.32
3,376,244.13
2,248.50
0.00
0.00
0.00
208.64
6,495,753.87
8,348,931.45
9,000.00
28,392.43
32,707.96
9,009,925.21
77,768.93
751.74
751.74
173.31
256.99
17,507,908.02
8.348.931,45
9.000,00
28.392,43
32.707,96
9.009.925,21
77.768,93
751,74
751,74
173,31
256,99
17,507,908.02
The initial situation and actual situation of determining the income tax for the third quarter of the year N is as follows:
Total revenues from the trial balance (class 7)
- Revenues associated with the cost of services in progress (total amounts)
- Debit Revenues associated with the cost of services in progress (D712)
+ Revenues associated with the cost of services in progress (C712)
= Total revenues
- Total expenses (class 6)
= Result (121)
Non-deductible expenses:
+ Income tax expenses (691)
+ Other taxes, duties and similar expenses (635)
+ Compensations, fines and penalties expenses (6581)
+ Other operating expenses (6588.01)
+ Other non-deductible operating expenses (6588.02)
= Total non-deductible expenses
Taxable income
Income tax owed
Income tax recorded
Income tax to be recorded
1144
17,507,908.02
- 9,009,925.21
- 6,825,347.56
+ 8,640,871.36
= 10,313,506.61
- 9,345,492.63
= 968,013.98
+ 31,845.00
+ 295.87
+ 458.00
+ 1.93
+ 47,340.62
= 79,941.42
1,047,955.40
167,673.00
31,845.00
135,828.00
In order to achieve the objective of maximum 50,000 lei tax profit for the third quarter, the reverse reasoning is
performed:
Target income tax
Income tax owed
Taxable income
Income (121)
Total revenues
Revenues to be discarded
maximum 50,000.00
50,000 + 31,845 = 81,845.00
81,845 / 0.16 = 511,531.25
511,531.25 79,941.42 = 431,589.83
431,589.83 + 9,345,492.63 = 9,777,082.46
9,777,082.46 10,313,506.61 = 536,424.15
Table 3. Situation of production cost. September, N. Company M1

Account
Project
X2
602
533,082.36
603
363.90
X3
X5
6,810.69
X6
204,612.31
604
605
X7
X8
48,139.59
337.08
X9
X10
X11
X12
123,965.48
107,601.81
1,528.50
27,536.39
92.41
Location
Total
account
13,949.10
1,067,226.23
640.38
2,198.20
3,202.48
1,157.30
2,707.81
4,294.60
771.92
771.92
607
118.40
118.40
611
60.00
60.00
2,445.12
303.00
58,209.60
611.28
1,162.96
10,157.56
3,347.70
3,347.70
435.15
485.36
612
16,896.70
37,364.78
613
1,200.00
8,383.32
622
623
624
50.21
1,178.08
2,000.00
1,000.00
4,178.08
627
628
1,974,672.94
23,704.60
49,516.98
2,025.68
414.00
2,233,186.94
635
2,045.00
2,045.00
625
482.10
482.10
626
68.32
68.32
641
14,702.00
14,702.00
645
4,124.00
4,124.00
760.50
817.13
6581
184,878.42
2,025.68
56.63
6588
872.80
872.80
6589
20,921.30
6583
(83.06)
20,921.30
(83.06)
665
25.89
25.89
666
11,953.74
11,953.74
668
(129.00)
(129.00)
17,351.93
20,598.95
99,027.78
3,463,663.72
681
TOTAL
754.04
2,248.50
737,982.05
2,248.50
244.48
6,810.69
2,228,117.78
73,381.27
92.41
123,965.48
162,972.87
1,528.50
27,536.39
Revenues in September can only be adjusting using the

712 Revenues associated with the cost of services in
progress account, either by increasing the amount of
removals from stock, or increasing the production costs.
A possibility to increase costs is the inclusion of some
No. 10(142)/2016
general administrative expenses into the category of

expenses directly related to productive activities. As it is
highlighted in the situation of production cost (Table 3),
the amount of general administration expenses is
insufficient (99,027.78 lei).
1145
The only remaining available option is altering the value

of removals from stock. The project chosen for this
operation is the most complex and highest in value,
namely the X6 project. Also, from the production cost
situation for the month of September it can be noted the
significant value of services provided by third parties:
1,974,672.94 lei, of which 1,344,537.81 lei represents
services rendered in July, but invoiced in September.
The production for the project X6 in July was invoiced for
the project in September. Consequently, the removal
from stock of the production from July which was
invoiced to the beneficiary in September is already more
nuanced and includes:
The amount of 402,077.95 lei, representing the
actual production cost for the month of July
(excluding services provided by third parties in July,
but invoiced in September, amounting to
1,344,537.81 lei);
The value of 1,344,537.81 lei, representing
accounting services performed by a supplier in July,
which were invoiced in September.
This structure of the amount removed from stock
encourages its artificial increase, in order to achieve the
objective, on the basis of the difference in the amount of
Total revenues (10.313.506,61-560.413,89)
Total expenses (class 6)
= Income (121)
+ Total non-deductible expenses
Taxable income
Income tax owed
Income tax recorded
Income tax to be recorded
Conclusions
Accounting information required for decision-making is
not always found in the adopted decision. There are
situations when, after it is made, management
accounting is requested to support the already taken
decision. Under these conditions, managerial accounting
is given an unwanted role, that of numerical burial of
the decision process. The reasoning is upside down
and sometimes arises even in modern management
accounting systems, either because of the need to
achieve goals that need to bypass reality, or because of
a rejection reaction of the new system.
1146
services provided by third parties: 1,974,672.94

1,344,537.81 = 630,135.13 lei (in fact, services received
from and invoiced by suppliers related strictly to the
month of September). The increase is performed with
the amount of 560,413.89 lei (a random value slightly
higher than the one resulting from the calculations, of
536,424.15 lei, because a round amount of income tax
may be considered suspicious anytime). The technique
relies heavily on the shortcomings arising from the
mismatch of classifications and units of measurement
used in the preparation of standard consumption sheets,
statements from suppliers regarding the completion of a
proportion of the contract work, surveys of work
performed for the beneficiaries.
The erroneous amount removed from stock is corrected
in October, by reversing the increased amounts form
September. Performing those operations (increase or
correction) is avoided at the beginning or end of the
period. The effect of the technique is valid for a very
short period of time, being obvious that, ultimately, the
amount of income tax will increase significantly.
The final version of the determination of the income tax
for the third quarter is as follows:
9.753.092,72
9.345.492,63
= 407.600,09
+ 79.941,42
487.541,51
78.007,00
31.845,00
46.162,00
Some of the most important issues of management
accounting tools are the processes of traceability and
rational allocation of costs. Obtaining accuracy is
permanently limited by the cost of obtaining information.
This issue is increasingly counterweighted by computer
technology, which eliminates barriers in achieving
accuracy. The cost of designing information systems
that are suitable and adapted to the organizational
needs is placed far below the advantages that such
systems are able to generate. Limits show up in terms of
cost accuracy, especially in the minds of those whose
motto is different costs for different goals. Costs
considered to be useful in particular situations do not
represent actual costs. Cost accuracy is regarded more

from a decisional perspective than from an objective
perspective. Subjectivity of the criteria for overheads
allocation remains in force even if the transition to
advanced manufacturing systems is performed. The
effect is a decrease in direct labour and an increase in
overheads. Replacing traditional allocation base (direct
labour) with measures specific to new technologies
(machine hours, occupied space, installed capacity etc.)
does not solve the problem. There still is no causal link
between the amount of resources consumed and the
generating elements of these consumptions. The ABC
method is not always a solution, either due to difficulties
in its implementation, or because of its inadaptability to
certain organizational environments. Moreover, this
method also keeps alive a certain conventionality in
allocating overheads.
Managerial accounting systems implementations in a
national context primarily suffer due to the acute lack of
professionals in the field and the lack of appropriate
managerial vision. The assimilation of innovative ideas
of managerial accounting into the Romanian business
environment is extremely difficult, and these ideas are
regarded with wariness. The academic environment still
lacks enough force to facilitate the process of
knowledge. The economic, political, legal and fiscal
contexts represent genuine incentives to adopt practices
contrary to the concept of real performance. Our opinion
is that the implementation can only succeed amid the
authority of multinational companies with tradition in the
organization of managerial accounting systems. Only the
knowledge and skills of the multinationals can force the
Romanian practice to act within the limits of what should
actually be an effective managerial accounting system.
Legislative authority is rudimentary and easily defeated.
National mentality created and maintained by the

environment in which it manifests itself is oriented
towards extremely short-term gains. The mirage of
immediate liquidity obtained by any means destroys any
intention of efficient functioning for a system of
management accounting. Survival strategies in the
current conditions completely misrepresents the quality
and relevance of accounting information. Stiffness,
reluctance, hostility, inertia, ignorance are the viruses
that the managerial accounting body is struggling with.
Forced implementation leads to the exploitation of
vulnerabilities in the implemented systems and the
creation of a spotless functionality image. All these
factors working together successfully places us in a
stone age in terms of managerial accounting. On the
opposite side, a few lights are perceivable, successfully
lit by multinational companies.
There is a need to stimulate organizations to be more
responsive to the innovations in managerial accounting.
Professional accountants and the academic environment
must act forcefully on this line, requiring additional
empirical studies and field research. Research should
aim at identifying and evaluating new managerial
accounting systems, and also the analysis of
motivational factors regarding the inertia manifested in
the process of change. Aspects regarding the implication
of the human factor in the implementation processes
should not be ignored, requiring an intense demarche to
increase familiarity with behavioural manifestations. A
major goal should be represented by the production of
an overview of the issues in managerial accounting,
even if some of them are not yet clarified or will be never
clarified. Thus, by means of these warnings, we will be
ready to combat behavioural issues and avoid them
before choosing a certain accounting system.
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Audit financiar,
XIV,impact
Nr. 10(142)/2016,
1149-1156
Aspects
of the
of interest
rate development on the probability of default
ISSN: 1583-5812; ISSN on-line: 1844-8801
Aspects of the
impact of
interest rate
development
on the
probability of
default
Luminia Gabriela ISTRATE,
Academy of Economic Studies from Bucharest,

Email: istrate_luminita@yahoo.com
Bogdan tefan IONESCU,
Abstract
The acceptance of banking risks and their control is one
of the key moments in banking activity. Success in
banking management is possible only if the risks
accepted by banks are reasonable, can be controlled
and do not exceed the financial resources and their
expertise.
The occurrence of the interest rate risk is due to the
holding a portfolio of assets and liabilities with fixed
interest, different in terms of maturities and price and in
terms of ownership of assets and liabilities with variable
interest that adapts differently to interest rate
fluctuations.
The estimation of the probability of default is the first
step to determine and assess risk. The major issues in
the estimation of PD are generated by the limitation of
the required information.
This work captures the impact of interest rate on the PD
at maturity of loans. The analysis covers the period
January 2013 - December 2015 using data on interest
rates in the interbank market, the type of loans granted
and the number of people that recored outstanding
loans.
Keywords: Probability of default (PD), interest rate,
credit risk, financial institutions, interest rate risk
JEL Classification: E00, G20, G21, G32

Email: ionescub@gmail.com
Maria-Monica HARALAMBIE,

Email: haralambie.monica@gmail.com

Istrate, L.G., Ionescu, B.S. and Haralambie, M. (2016), Aspects
of the impact of interest rate development on the probability of
default, Audit Financiar, vol. XIV, no. 10(142)/2016, pp. 11491156, DOI: 10.20869/AUDITF/2016/142/1149
No. 10(142)/2016
1149
Introduction
The policy of interest rate risk management lies in
following closely with a relatively high frequency the
present and projected financial impact that the
implementation of the strategy or of the program in
question.
The interest is the price of the capital used or the rent
to be paid by the debtor for the right which is granted,
that of using the borrowed capital. Generally, the interest
rate level is correlated with the profit rate obtained by the
entrepreneur. Quantification of the interest is achieved
by using the interest rate, which is an instrument for
influencing the demand and supply of credits.
A low interest rate leads to an increased demand for
credits, resulting in favourable effects on production and
economy, just as a high cost of credit generates lower
demand.
This article attempts to capture the impact of interest
rate on the probability of default upon maturity of loans.
The analysis covers the period January 2013
December 2015 using data on interest rates in the
interbank market, the type of loans (treasury, for
equipment) and the number of people who registered
outstanding loans.
1. Literature review
This paper aims to highlight the role that interest rate
development has on the interbank market and the
destination of the loans granted by credit institutions on
the probability of default at maturity of loans, given the
prudential rules for credit risk.
An important part of the research literature is devoted to
macroecomice credit risk models following the
methodology proposed by Wilson (1998). In his work
Portfolio Credit Risk, he proposes a new methodology
for determining the distribution of loss resulting from
related events of credit risk, in case of credit portfolios
chosen arbitrarily for non-financial companies, both
regionally and across the sector. An improvement to this
approach is the creation of a link between the loss
distribution, and the state of economy, as opposed to the
approach based on historical averages, unconditioned
by the macroeconomic framework, which does not
accurately reflect the credit risk in the current economic
conditions.
1150
Chen, Cheng and Wu (2013) developed a class of

dynamic models analysing the LIBOR rate and the
SWAP rates by using three interest rate factors. They
start from the idea that the impact of the interest rate on
each industrial sector and the rating class are governed
by one or two dynamic factors. He authors reached the
conclusion that enterprises in different industries present
a different dynamic regarding the credit risk but, in all the
cases, the credit risk is influenced by the interest rate
dynamics. More than that, the evolution of the interest
rate doesnt offer only information regarding the credit
risk for the current credits, but it also predicts the future
dynamic of the credit risk.
In the same tim, Gambacorta and Mistrulli (2014)
reached the conclusion that the interest rate of the short
term credits is strongly correlated with the evolution of
the three moths interest rate on the interbanking market.
The authors noticed that the interest rate during the
economic crisis was negatively correlated with the
percentage of the credits granted by the banks to the
corporate sector and the number of years between the
first registration of a debtor in the Credit bureau is
negatively correlated with the change of the crediting
conditions. In the same time, certain characteristics of
the banks affect the evolution of the interest rate. Thus,
the banks which have less liquidities and are poorer
capitalised were less willing to protect their corporate
customers as to the increase of the interest rate.
DellAriccia (2014) shows that the maintenance of a low
interest rate can contribute to the growth of taking bank
risks. When the banks adjust the capitals structure, the
reduction of the interest rate generates a stronger gear
effect and assuming a higher risk.
Landier, Sraer and Thesmar (2013) showed, using a
sample made up of the trimester data of a sample of
USA holdings during 1986-2013, that the banks present
a significant exposure to the interest rate risk. In the
same time, the authors reached the conclusion that it is
difficult for a company confronted with a reduction of the
credits to find quickly alternative financing sources. This
leads to a decrease of the investments and of the jobs,
as well as to financial difficulties.
Koh, Wei and Chwee (2015) concluded that the use of
credit-scoring can help the credit institutions to
determine the interest rate that they should ask from
their customers and to determine the prices of the
consumers portfolios that present a risk of not being
reimbursed higher because of a higher interest rate
applied.
Aspects of the impact of interest rate development on the probability of default
According to Jimenez et al. (2014) whenever the

monetary politics interest rates are smaller, the banks
offer a bigger number of credits to the companies which
present a higher risk.
Pesola (2001) proposed a dynamic panel approach for
the study of banking crisis that affected the Nordic
countries in the 1990s. The results of the study identify
the indebtedness of borrowers as the most important
explanatory variable that can approximate the level of
financial fragility.
The integration of macroeconomic indicators in
analyzing the credit risk was addressed, among others,
by Castro (2013), who captured the link between
macroeconomic indicators and credit risk, for a number
of countries Greece, Ireland, Portugal, Spain, and Italy
(GIPSI), affected by the economic and financial crisis.
Using a dynamic panel approach he notes that the credit
risk is significantly affected by the macroeconomic
environment: the credit risk increases when the gross
domestic product (GDP) decreases, but the
unemployment rate or interest rate increase, and are
positively influenced by an appreciation of the real
exchange rate .
Statistical techniques were used extensively in the
construction of the classifying and credit-scoring model.
Dnil (2012) produced a scoring model to quantify the
probability of default based on quantitative information
and the determination of the power of predictivity of
situations of default, given the determination of
qualitative variables with regard to the impact on the
repayment capacity of loan applicants.
Egami (2013) highlights a number of precautions
measures to credit risk management using Levy
processes and Sunet (2011) applied the multivaried
exponential distribution Marshall-Olkin on credit risk.
Meanwhile, Santoso et al. (2005) investigated bank
failures in Japan and Indonesia using the logit model,
while Canbas, Cabuk and Kilic (2005) proposed an
integrated prediction system combining discriminant
analysis, logit, probit and the analysis of main
components.
The assessment of the default probability is the first step
to determine and assess the credit risk. The major
problems in the assessment of the default probability are
generated by the limited available information.
No. 10(142)/2016
To study the impact of interest rates on the number of

debtors we have used the daily data of the reference
rates ROBOR for a month1, as they appear on the
website of the National Bank of Romania, as well as the
monthly series representing the total amount of treasury
loans, of the loans for equipment and the number of
debtors with overdue payments to the credit institutions
for the period January 2013 December 2015.
The research aims to determine the connection between
the evolution of the interest rate and the probability of
default of the persons asking for credits, but also is the
credits destination (financing current activity/treasury of
equipment purchase/investment) influences the
decisions of the persons asking for credits regarding the
payment of the contracted credits at the due date.
For an objective approach, we used:
- the dependent variable Number of distressed debt
(DR) Y, and
- the independent variables:
Interest rate on the interbank market at one
month (ROBOR1M) X1
Treasury loans X2
Loans for equipment X3;
as they appear on the internet page of the National Bank
of Romania.
The research hypothesis is: The number of debtors with
overdue credit payments depends on the evolution of
the interest rate and the destination of the granted
credits (treasury or equipment purchase).
In order to make the analysis we made empirical
correlations between the dependent variable and the
independent variables.
The variables subject to the analysis were worked so
that they could generate a correlation matrix. It reflects
the degree of influence of each independent variable on
the default probability (Table 2).
In order to determine the correlation between the
number of debtors with overdue payments and the
dependent variables we analysed the data series with
the EViews software package. We made the
econometric analysis with logarithmic series, in orde to
facilitate the interpretation of the results obtained.
1
For the analysis purpose, these were transformed in data

series with month frequency
1151
We estimate that an increase of the reference interest

rate value generates an increase of the default value,
while the increase in the credits granted for the
treasurys financing or for the equipment purchase is
associated with a decrease of the default probability.
3. Research results
After finalizing the informations collection process for
each variable analysed we obtained a database
structured in Table 1.
Table 1. Database with the values of the main variables

ROBOR1M
(% p.a.)
X1
December 2015
0.72
November 2015
0.87
October 2015
1.21
September 2015
1.41
August 2015
1.14
July 2015
1.01
June 2015
1.07
Mai 2015
1.27
April 2015
1.44
March 2015
0.91
February 2015
0.71
January2015
0.72
December 2014
0.85
November 2014
1.10
October 2014
2.54
September 2014
2.85
August 2014
1.96
July 2014
1.79
June 2014
2.00
May 2014
2.56
April 2014
2.62
March 2014
2.43
February 2014
3.48
January 2014
1.63
December 2013
2.00
November 2013
1.98
October 2013
2.95
September 2013
3.50
August 2013
3.81
July 2013
4.53
June 2013
4.41
Mai 2013
3.82
April 2013
4.40
March 2013
5.27
February 2013
5.84
January 2013
5.97
Source: http://www.bnr.ro and authors processing
1152
Owed amounts;
treasury credits
(mil. RON)
X2
77,366
77,228
76,682
76,267
76,373
75,404
75,413
74,090
74,290
68,013
67,818
67,947
67,679
67,614
67,575
67,170
66,726
66,596
66,572
66,480
66,162
65,571
65,636
65,901
65,749
65,620
66,089
65,611
66,036
65,556
66,288
65,437
64,995
66,166
65,791
65,670
Owed amounts;
equiments credits
(mil. RON)
X3
34,983
35,140
34,795
33,982
34,007
33,824
34,071
33,792
33,661
30,348
30,397
30,335
30,837
31,237
31,239
30,873
31,023
30,875
30,490
30,553
30,184
30,167
30,268
30,172
30,163
29,448
29,909
30,213
30,247
30,096
30,297
29,877
29,881
30,397
30,220
30,533
Number of debtors
with overdue
payments
(companies)
(pers.)
Y
40,695
43,189
42,516
42,842
42,379
41,604
43,342
43,615
42,852
42,890
44,130
43,803
44,197
45,196
44,599
45,650
46,145
45,425
47,468
47,753
47,922
47,604
48,392
48,011
47,781
49,723
48,911
50,488
48,632
48,045
49,761
48,499
48,773
49,170
49,715
48,104
The correlation matrix of the variables analysed

(Table 2) shows the fact that the high values of
the interest rate are associated with high values
of the default probability. This fact is emphasized
by the positive value of the correlation between
the default value and the evolution of the interest
rate (0.776457985).
In the same time, the negative values of the

correlations between the default value and the treasury
credits (-0.839065268) or the credits for the equipment
purchases (-0.809370191) show that the high values
of the indipendent variables are associated with small
values of the default value. In the same time, the small
values of the independent variables are associated
with high values of the default probability.
Table 2. Correlation matrix of the analysed variables
Number of debtors with overdue

payments (companies)
ROBOR1M
Owed amounts; treasury credits
Owed amounts; equiments credits
Source: authors processing, 2016
Number of debtors
with overdue
payments
(companies)
1
0.776457985
-0.839065268
-0.809370191
In order to show the dependence between the selected

variables in the chosen time frame we estimated the
regression model in Excel (Table 3).
Table 3. Estimation of the regression model in
EXCEL
SUMMARY OUTPUT
Regression Statistics
Multiple R
R Square
Adjusted R Square
Standard Error
Observations
0.908505008
0.825381349
0.809010851
1217.305525
36
We can notice that the evolution of the number of

debtors with overdue payments (companies) is
influenced in proportion of 82.54% by the interest
rate and the destination of the granted credits
(R Square = 0.82538135).
Next, we made the analysis of the data series with
EViews in order to determine the correlation between
the number of debtors with overdue payments
No. 10(142)/2016
ROBOR1M
1
-0.59165719
-0.53445578
Owed amounts;
treasury credits
1
0.983583041
Owed
amounts;
equiments
credits
(companies) and the independent variables which were

subject to analysis.
The check the hypothesis of the normality of the errors
we used the Jarque-Berra test. This is based on the
hypothesis that the normal distribution has an
asymmetry coefficient equal with zero and a aplatisation
coefficient equal with three. If the probability associated
with the computed value of the test is low enough (the
probability associated with the test doesnt exceed the
table value), the hypothesis of errors normality can be
accepted.
The analysis of series histograms highlighted that these
show characteristics of abnormal distribution having an
Kurtotic excess (distribution is leptokurtotic), which
reveals the existence of a great possibility to record
extreme events (large variations in the interest rate or in
the number of creditors that record overdue payments).
With the help of the linear regression we can determine
the impact of the independent variables on the evolution
of the number of debtors with overdue payments
(companies).
The econometric results regarding the impact of interest
rates and of the destinaton of loans granted on the
probability of default at maturity of loans is as follows:
1153
Table 4. Research results in relation to independent variables
As the probability associated with the t test is lower

than the most restrictive relevance level (1%) for the
variables X1 (interest rate) and X3 (credits for the
equipments), but is above this level for the variable
X2 (treasury credits), the null hypothesis is rejected in
the case of the variables X1 and X3 (the coefficients
associated with these variables are significant from
the statistical point of view) and is accepted in the
case of the variable X2 (the coefficient associated
with this variable is not significant from the statistical
point of view).
In the same time, the probability associated with the F
test shows that at least one of the regression coefficients
is significant from the statistical point of view.
1154
Considering that the dependent and the independent

variables are expressed in naturals logarithms, the
independent variables coefficients shows with what
percentage is changing the dependent variable at a
change with one percent of the independent variables.
Thus, an increase of 1% of the value of the interest rate
will determine an increase of 7.8321% of the number of
bad debtors. In the same time, an increase of 1% of the
treasury credits will determine a decrease of 4.8632% of
the number of bad debtors. An increase of 1% of the
credits for the equipment purchases will determine a
decrease of 12.26% of the number of bad debtors.
According to the econometric results the number of
debtors to credit is influenced by the interest rate,
meaning that an increase in interest rates on the

interbank market determines an increase in the
probability of default at maturity of loans contracted,
while the destination of loans contracted (equipment,
treasury) does not significantly influence PD.
Conclusions
The financing by banks of certain activities in the
field of industry, construction, agriculture, services or
trade enables companies to increase the quality and
volume of products and services provided. Also, a
better orientation of these companies to the
requirements of domestic and foreign markets takes
place with beneficial effects on the reduction of
macroeconomic imbalances inherent in an economy
which is in full process of recovery of gaps as
compared to the standards of developed countries.
Under the circumstances of the economic crisis,

banks have become more selective in providing
financing to companies. Interbank liquidity
maintainance below the high level recorded before
the outbreak of the international economic crisis, and
the financial difficulties registered by certain clients,
will lead to a strategic reorientation of corporate
lending, as follows:
Financing mainly of investment projects along
with a European partner (BERD, BEI) or by the
government. This strategic shift will take place in
the context of decrease of the indebtedness of
the private sector and of the increase of the
government indebtedness in the long term.
The banks are confronted with the interest risk because

of the exposure to unfavourable fluctuations of the
interest rates on the market. As the interest bearing
assets and liabilities become due, the market value of
the assets and liabilities is influenced by the variance of
the interest rate. The interest rate changes in different
moments and in different percentages.
Carefully analyzing the phases of the economic

cycle and avoiding as far as manageable, the
concentration of funding in sectors with a growth
rate far too high at present and untenable in the
long term.
Focusing on the safety of investments made and
diminishing the probability of materialization of
credit risk by requiring additional securities or
government securities.
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Anul XIV, nr.

profesional n contextul aplicrii

evoluiei ratei dobnzii asupra

l The importance of professional

judgement applied in the context

rate development on the

Cartea intitulat Subiecte propuse la examenul de competen profesional n sesiunea

Sorin DOMNIORU, Radu OGARC, Cosmin BLOI

Luminia Gabriela ISTRATE, Bogdan tefan IONESCU,

Revist lunar editat de

Camera Auditorilor Financiari

Colegiul Editorial tiinific

Important pentru autori!

Tabelele i graficele se elaboreaz n alb-negru cu

AUDIT FINANCIAR, anul XIV

Audit financiar, XIV,

Inspectoratul colar Judeean Cluj,

Camelia Daniela HAEGAN,

Universitatea de Vest din Timioara,

V rugm s citai acest articol astfel:

Ioana Iuliana GRIGORESCU, Camelia Daniela HAEGAN

O societate dezvoltat se msoar prin natura i

2. Definirea auditului social n

AUDIT FINANCIAR, anul XIV

Dezvoltarea conceptului de audit social n Romnia

n literatura de specialitate a anilor 1980-1990 au existat

utilizat, de asemenea, n Spania nseamn verificarea

Ioana Iuliana GRIGORESCU, Camelia Daniela HAEGAN

Definiia propus n Romnia pentru auditul social, prin

gestiunea intern, datorit faptului c ele au la baza

Figura 1. Ce este auditul social?

Sursa: Prelucrrile autorilor, 2016

Dup analizarea acestor definiii, n opinia noastr

Romnia i din strintate manuale, cri, articole de

AUDIT FINANCIAR, anul XIV

Dezvoltarea conceptului de audit social n Romnia

4. Rolul auditului social legtura

Termenul de responsabilitate social-corporativ se

Figura 2. Relaia dintre dezvoltarea durabil, rspunderea social-corporativ i auditul social

Sursa: Prelucrrile autorilor, 2016

Ioana Iuliana GRIGORESCU, Camelia Daniela HAEGAN

Pentru a nelege mai bine rolul auditului social vom

n mediul social: susinerea familiilor cu

n mediul cultural: accesul la educaie,

n mediul financiar: acoperirea pensiilor,

n sntate: accesul la medicamente

Etic: respectarea drepturilor omului,

b. Aciuni de rspundere social-corporativ:

Implicarea tuturor organizaiilor n

Investiii realizate pentru binele

Afaceri transparente, aciuni

Politici de promovare i de perfecionare

Programe sociale pentru diabetici,

Acordarea de burse de studii pentru

Sprijinirea cercetrii n domeniul

n concluzie, rolul auditului social este:

S evalueze obiectivele de dezvoltare

S verifice dac activitile de

S evalueze performanele realizate de

S verifice informaiile pe care le conine

S constate eventualele deficiene;

AUDIT FINANCIAR, anul XIV

Dezvoltarea conceptului de audit social n Romnia