In order to improve the informational subsystem of management of the probationer’s existent at the level of the Body of Expert and Licensed Accountants of Romania, it was preceded to the analysis of the existent informational flow, and consequently there were observed inefficient circuits regarding the modality of obtain the quality of membership.accounting profession, analysis, informational flow

Lascu Ion Florin

Netoiu Lavinia Maria

English

Research Papers in Economics

 
  23 
Finances - Accounting 
POSSIBILITIES OF IMPROVING THE INFORMATIONAL SUBSYSTEM OF BODY OF EXPERT AND 
LICENSED  ACCOUNTANTS OF ROMANIA CONCERNING THE PROBATIONERS’ MANAGEMENT 
Ph.D. Student Ec. Lascu Ion Florin 
Accounting director 
C.E.C.C.A.R. Dolj Subsidiary 
Lect. PhD Ne oiu Lavinia Maria 
University of Craiova 
Faculty of Economics and Business 
Administration, Craiova, Romania 
  Abstract: In order to improve the informational subsystem of 
management of the probationer’s existent at the level of the Body of Expert 
and Licensed Accountants of Romania, it was preceded to the analysis of 
the existent informational flow, and consequently there were observed 
inefficient circuits regarding the modality of obtain the quality of 
membership. 
  K Key words: accounting profession, analysis, informational flow 
  A very important component of the informational system at the level of the 
Body of Expert And Licensed Accountants Of Romania (C.E.C.C.A.R..) is represented 
by the probationers’ management, which occasions a number of significant activities 
destined to assure the attainment of the theoretical knowledge and of the practice skills 
necessary for a good expert in the accounting professional field. The realization of such 
a desideratum under conditions of quality and responsibility needs, among others, the 
existence of an informational system organized in such a manner to permit the strict 
pursuit and the operational and detailed knowing of the numberless activities that are 
deployed in this purpose, a subsystem that, naturally, may periodically be perfected in 
order to respond better to the accounting managerial exigencies of the C.E.C.C.A.R. 
level, for obtaining the expected results. 
  With regard to the properly management of the probationers, we mention that, 
during the three years probation, it is concerned with the totality of activities that are 
deployed at central level, as well as at the subsidiaries level, starting with the initiation 
of the exam for the access to profession of the future C.E.C.C.A.R. members (who, 
until obtaining the professional qualities, have the status of probationers) until the skill 
exam, as well as subsequently for the organization and keeping the record of the 
members, the follow of the professional activities deployed by the accounting experts 
and the authorized accountings, the organization of the continuous professional 
formation  and perfecting, the assurance of the work qualities performed by audit 
procedures, etc. 
  The above mentioned also represent the most important attributes of the 
professional organization named Body of Expert And Licensed Accountants Of 
Romania and the project of improving the present informational system is interested in 
following these activities. Its implementation is realized modulated, on operations, 
being concerned with the integration of the new projected components into the existing  
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Revista Tinerilor Economi ti 
informational system, which creates new premises for obtaining the information with a 
higher level of transparency and comparability, element also found in the IFRS,2006 
vision. 
  On the other hand, we consider that, by the expected improvements, a certain 
contribution to the increase of the managerial activities performance at the level of the 
Body subsidiaries is assured, activities that will directly beneficiate of useful extra-
information concerning it, especially from those which are situated on the highest 
places at this kind of indicators.   
  The activities occasioned by within C.E.C.C.A.R. are developed on 
professional areas, especially on the expert accounting area and that of the authorized 
accounting, on commissions and departments that are subordinated to the permanent 
Biro of the Supreme Council of the Body. 
  The sections have, in a first stage, attributions that regard the organization of 
the entrance exams for the access to the profession of accounting expert and authorized 
accounting that passed the entrance skill exam and got the professional competence. 
  The access to the profession, either to the accounting expert or to the authorized 
accounting, is performed on base of the entrance exam, after which it is completed a 
three year professional training probation and, in the end, the sustaining of the skill 
exam. 
  The expected informational applications are elaborated by the use of an 
adequate system of managing the data information called Visual FoxPro, which, in our 
opinion, is the proper on due to the fact that it offers the necessary instruments for the 
exploration and processing of data in conditions of efficiency and promptness. 
  In order to project the table for the record of the candidates’ signing up to the 
exam we take in consideration the data types for each informational request previously 
mentioned and, at the same time, there are added fields of data needed for the 
informational structuring, including for future purposes or for relating this table to other 
similar ones. Thus, the information will be stocked from all the exam sessions sustained 
along the years and, consequently, besides the fact that it is obtained a structural 
optimization of data (it will not be created a table folder for each and every session), it 
will be obtained a continuous historic record for all the candidates, of all the exam 
sessions. 
 
Figure 1. User Interface for the introduction of the candidates’ data at the 
entering exam  
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Finances - Accounting 
  Beginning with the data structure mentioned above, it has been performed the 
projection of the scale model of data introduction that represents an interface by means 
of which the user has the possibility of introducing the candidates’ appointing data at 
the entering exam the same way it is observed in the scale model presented above. 
This interface facilities the operation of operating and, concerning the properly 
data introduction, that is that it is correlated with the correct form of the personal 
numerical code that, by means of the last control number, the PNC, by an algorithm use 
at the population record. At its turn, the day of birth is automatically generated by the 
use of the PNC components. Moreover, there are available fields with predefined values 
(unrolling lists), objects like ticking cassettes and option buttons are used and the 
scanning of the candidates list is very easy realized as it is alphabetically ordered and, 
in addition to that, it is offered the facility of finding the information related to a certain 
candidate very quickly, due to the fact that the scanning of the list is sensitive to the 
pressed keys. 
   The already introduced information is used subsequently for the generation of 
the contest identification cards, of the lists of the distribution on rooms, the laying down 
of the exam catalogues and, in the end, taking over, by selection, of the candidates 
declared admitted. 
  As a result of the use of this application, it can be listed the situation “Marks 
Centralizer” either by printing or by exposure on the screen. 
  After the access exam, the candidates declared admitted get the statute of 
probationers (accounting expert and authorized accounting with medium or superior 
studies), being necessary their taking over in order to obtain their record and to 
supervise the performance of the practice probation, the collaboration with the 
coordinator tutor, the professional formation during this period and the laying down of 
the activity reports. 
 
Figure 2.The Interface of the Pursuit of the Professional Activity of the 
Probationers  
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Revista Tinerilor Economi ti 
  The informatics application to which we have referred to permits, in our 
opinion, the optimization of the pursuit of the activities corresponding to each 
probationer, concurrent with the display of the associated general information, fact that 
also emerges from the model presented above. 
  One should remember that the analyzed interface of the user, though complex 
in its structure, is easy to use due to the employment of the rendering-back information 
fields that are well structured.  This interface render-back exactly the situation called 
the Probationers’ Registration Register, document of high importance in the record of 
the probationers, that offer the user important data concerning each probationer. Only 
by means of the registration number given to each probationer, he/she can be located in 
the candidates’ record, allowing thus the procurement of information concerning the 
number and date of the signing up for probation, the number and date of the admission 
certificate for probation, the date of the probation beginning and, if in case of an 
interruption during all this time, as well as if the criteria of performing all these three 
years probation has been fulfilled. In the analyzed register, one may also find 
information about the name of the probation tutor, the number and date of the probation 
certificate, as well as the professional quality for which he/she is applying.  
  In its turn, the calendar of the professional training and formation activities is 
mirrored on semesters, specifying the number of training days and the file-document 
names of the probation reports lay down. The report documents could be opened from 
this interface frame and visualized by means of the text processor called Microsoft 
Word. 
  According to the above mentioned, we consider that the employment of the 
analyzed application modules concerning the management of the profession for 
probationers, especially the access to the profession, the pursuit of their professional 
training along the entire training period and, in the end, the processing of this 
information in order to undergo the skill exam, may contribute to the improvement of 
the deployed activities with regard to the access to the profession and to the formation 
of the practice skills needed for a good specialist in the accounting profession field.  
 
REFERENCES 
1.  Chichernea, V. 
Fabian, C. 
„Projection of the Informational Systems – Methods of 
Accomplishing That”, Sylvi Printing House, Bucharest, 
2001. 
2.  Ro ca, I. 
Macovei, E. 
“Projection of the informational financial-accounting 
systems”, Didactica and Pedagogica Printing House, 
Bucharest, 1993.   
3.  * * *  Governmental Decision no. 562/ 03 Julie 2000, published in 
the Official Monitor of Romania, Section I, no. 332 from 
17.07.2000 
4.  *  *  *  “Book of expert and licensed accountant”, CECCAR 
Printing House, Bucharest, 2004. 
 

POSSIBILITIES OF IMPROVING THE INFORMATIONAL SUBSYSTEM OF BODY OF EXPERT AND LICENSED ACCOUNTANTS OF ROMANIA CONCERNING THE PROBATIONERS’ MANAGEMENT

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Research Papers in Economics