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Analele Universit ii Constantin Brncui din Trgu Jiu, Seria Economie, Nr. 4/2010


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IMPACTUL NOILOR TEHNOLOGII ALE

INFORMAIEI I COMUNICRIIASUPRA CONTABILITIIINSTITUIILOR PUBLICE

Valentin Ioan UURELU, Doctorand,Universitatea Valahia din Trgovite

Alina Elena (Andrei) DANAIL, Doctorand,Universitatea Valahia din Trgovite

Gabriela (Andreescu) MIHAI, Doctorand,Universitatea Valahia din Trgovite

Cristian Ionel VTOIU, Doctorand,Universitatea Valahia din Trgovite

Rezumat:

Domeniul supus studiului a suferitcontinue transformri, att n interaciune cucelelalte domenii tiinifice, ct i la nivelul

subclaselor constitutive, pentru descoperirea inelegerea ct mai profund a realitiloreconomice contemporane aflate sub impactultendinelor majore ale dezvoltrii lumii. Aceastlucrare i propune s analizeze localizarea iconsecinele tehnologiilor informaionale i de

comunicare n cadrul contabilitii publice, cuscopul de a evalua efectele acestui elementasupra cercetrii, predrii i practicii

profesionale contabile. ntr-o abordarecuprinztoare a contabilitii instituiilor

publice, noile tehnologii informaionale i decomunicare reprezint un instrument care

faciliteaz funcia contabil i face legturantre emiteni i receptori, n interiorul i nafara organizaiei, nu doar la nivel micro imacroeconomic ci i la nivel micro i

macrosocial. Avantajele recentelor dezvoltriale tehnologiilor informaionale i decomunicare sunt evidente pentru managementulorganizaiilor. Se subliniaz dezvoltrile i

provocrile reprezentate de aceste noitehnologii pentru cercettorii i profesionitiicontabili n ideea de a se realiza o viziuneampli flexibil asupra contabilitii publicecare s permit oferirea unor servicii utile

pentru toate categoriile de utilizatori aiinformaiilor contabile.

THE IMPACT OF NEW INFORMATION

AND COMMUNICATION

TECHNOLOGIES IN PUBLIC

INSTITUTIONS ACCOUNTING

Valentin Ioan UURELU, PhD Applicant,Valahia University of Trgovite

Alina Elena (Andrei) DANAIL,PhD Applicant, Valahia University of

TrgoviteGabriela (Andreescu)

MIHAI,PhD Applicant, University Valahia ofTrgovite

Cristian Ionel VTOIU, PhD Applicant,University Valahia of Trgovite

Abstract:

The studied field has sufferedcontinuous transformation, both in interactionwith other scientific fields and in constituent

sub-classes, for discovering and understandingmore deeply the contemporary economicrealities under the impact of major trends ofworld development. This paper aims to analyze

the location and the effects of information andcommunication technologies within the publicaccounting in order to evaluate the effects ofthis element on accounting research, teachingand professional practice. In a comprehensiveapproach of public institutions accounting, newinformation and communication technologiesrepresent a tool that facilitates the accounting

function and realizes the connection betweenthe transmitter and the receiver, both withinand outside the organization, not just at the

micro and macro economic level but also at themicro and macro social one. The advantages ofrecent progress of information andcommunication technologies are obvious forthe organizations management. It highlights thedevelopments and challenges represented bythese new technologies for researchers and

professionals in the idea of performing a broadand flexible view of public accounting enablingthem to provide useful services for allcategories of users of accounting information.

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Cuvinte cheie: contabilitate public,tehnologie informaional, IPSAS, XBRL,neoCONT , reglementri contabile

IntroducereIntegrarea rapid a tehnologiilor

informaionale i de comunicaii n vieilenoastre profesionale i private este pe cale stransforme societatea ntr-o "societateinformaional", n care volumul de informaii icunoatere devine o resurseconomicde baz.n felul acesta, un spaiu de oportunitieconomice i sociale se deschide aducnd cu elnoi provocri. ntr-o conceptualizare acontabilitii ca tiina social aplicat ca otehnologie social cu tehnologia informaionali de comunicare, al crei impact n ultimii ani

pare a fi descompunerea paradigmei tradiionalede gestiune i o comunicare a informaiilorcontabile, se transform nu numai ntr-un nouinstrument pentru a garanta comunicareaeficient, dar i ntr-un obiect de studiu pentrudisciplina contabil. Cercetarea contabilorientat ctre analiza impactului pe care noiletehnologii informaionale prin potenialul su de

a dezvolta noi instrumentele de analiz,modelare i raportare, precum i necesitatea de aevalua i de a asigura fiabilitatea sistemelor deinformare contabile pe care le ncorporeaz,devine o direcie de studiu necesar pentrucercettori, att teoreticieni, ct i practicieni.

n mod tradiional, contabilii au vzutcartea mare i apoi centrul de date contabile caun loc n care scompileze date pentru difuzareactre toate prile unei organizaii. Pentru muli,modelul arat ca o clepsidr, cu date n

jumtatea de sus curgnd ctre jumtatea de josprintr-un gt ngust. n trecut, verificarea serveao funcie de control critic: CPA-urile seasigurau ca informaiile prime s fie corecte idistribuite unui grup select de factori de decizie.Totui, pentru cnevoile de informaii erau dince n ce mai complexe iar culegerea i distribuiade date n timp util au devenit posibile,managerii aveau nevoie de att de multeinformaii ntr-un timp att de scurt nctverificarea a devenit un obstacol n cadrul

procesului decizional.

Key words: public accounting,information technology, IPSAS, XBRL,neoCONT

Introduction

The faster integration of information andcommunication technologies in our

professional and private lives is about totransform society into an information society,where the volume of information andknowledge becomes a base economic resource.In this way, an area of economic and socialopportunities opens, bringing new challengeswith it. In a conceptualization of accounting associal science applied as a social technologywith information and communicationtechnology, whose impact in recent yearsseems to be breaking down the traditional

paradigm of management and communicationof accounting information, becomes not only anew tool to ensure effective communication butalso a subject of study for the accountingdiscipline. Accounting research oriented toanalyze the impact that new information

technologies through its potential to developnew analysis tools, modeling and reporting, andthe need to assess and ensure the reliability ofaccounting information systems thatincorporate them, becomes a direction studyneeded for researchers, both theoreticians and

practitioners.Traditionally, accountants saw the

ledger and then the accounting data center asthe place to compile data for dissemination toall parts of an organization. For many, the

model looked like an hourglass, with data inthe top half flowing to the bottom half througha narrow neck. In the past, the neck served acritical control function: CPAs made sure rawdata were correct, and were distributed to aselect group of decision makers. However, asinformation needs grew more complex and realtime data collection and distribution became

possible, managers needed so muchinformation so quickly that the neck became anobstacle to decision making.

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1. Utilizarea soluiei neoCONT ncontabilitatea instituiilor publice

n ultimii 10 ani tot mai mult se apeleazla firme specializate IT de pe piaa naional nvederea conceperii de sisteme integrate pentru

contabilitatea i gestiune bugetar. n cadrulunui astfel de sistem culegerea oricruidocument se face ntr-un singur loc, iar toate

prelucrrile i rspndirile n aplicaie se facautomat. n principiu, concepia pachetelor esteuna unitarntr-o arhitecturClient/Server pe unserver de baze de date SQL care confersigurani corectitudine datelor, constatndu-setot mai mult o migrare spre tehnologia.NETneoCONT, orientat spre:- un sistem integrat multi uniti/multi

user/multigestiuni n varianta reea saumonopost cu o interfaorientat spre clientcu acelai standard la ferestre i obiecte;

- asigurarea drepturilor la nivel de utilizator,cu vitez mare de acces i regsireainformaiei;

- integrabilitate, care ofer posibilitateaintroducerii datelor ntr-un singur loc curspndire automatn sistem;

- faptul c n toate modulele se genereazrapoarte pe orice perioad de timp i notecontabile care ajung n registrul jurnal;

- se realizeaz centralizarea datelor la nivelde buget, bilan, dare de seam;

- generarea automat a bilanului i toateanexele pentru darea de seamcu export nloturi pentru finane;

- inerea istoric al tranzaciilor furnizndinformaii n timp real pentru factorii dedecizie.

Soluia neoCONT reprezint o soluie

completde conducere a evidenelor contabile ifurnizarea informaiilor necesare actuluidecizional. Este realizatsrezolve principalele

probleme ale unor organizaii mici i mari dinsectorul privat i bugetar structurat pe module iaplicaii astfel:

I. Modul contabilitate:1. Aplicaia Cas/Banc aplicaie multicont

realiznd evidena de casi bancn RONi orice valut, permite predefinirea unorformule contabile uzuale numite operaii i

genereazregistrul de cas/bancpe zile n

1. Use of neoCONT solution in public

institutions accounting

In the last 10 years we appeal more andmore to IT specialist firms on the domestic

market in designing embedded systems foraccounting and budget management. Undersuch a system, the collection of any documentis done in a single place, and all processing anddistribution in the application is madeautomatically. In principle, the concept of

packages is unified in a Client/Serverarchitecture on a SQL server database thatoffers data safety and accuracy, founding anincreasingly moving towards neoCONT.NETtechnology, oriented to:- an integrated multi units/multi user/multi

management system in network version orsingle user with a customer-orientedinterface to the same standard windowsand objects;

- ensuring the rights of user-level, withhigh-speed access and retrieval ofinformation;

- integrability, which enables data entry inone place with automatic distribution into

the system;- the fact that in all modules its generatedreports for any period and accountingnotes ending in the log record;

- achieve centralization of data at budgetlevel, balance sheet account;

- automatic generation of balance sheet andall attachments to the report with export inlots for finance;

- historical maintaining of transactionsproviding real time information for

decision makers.

NeoCONT is a complete solution formanaging books and providing the necessaryaccounting records for decision making. It isdesigned to solve the main problems of smalland large organizations in the private and

budgetary sector, structured on modules andapplications as following:I. Accounting Mode:

1. Cash/BankApplication multi accountapplication making cash and bank records in

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RON/valut.2. Aplicaia Clieni/Furnizori/Avansuri

realizeaz iniializarea componenteianalitice de sold emite facturi pe

preimprimate, calcul penalizri, jurnale decomparri/vnzri cu evidenierea TVA-

ului, balane i fie analitice pe perioade;3. Aplicaia Furnizori-Recepii intrare

realizeaz recepiile pentru gestiuni ifacturi de cheltuieli permite evideniereadiferenelor i discounturilor, permindasocierea cu codurile CPV;

4. Aplicaia Stocuri nregistrri intrri ibonuri de consum n gestiuni de materialei/sau obiecte de inventar, generarearecepionrilor, bon de consum/transfer ntregestiuni, permite ieiri pe tip de consumator,stabilete un stoc minim pe bazaconsumului mediu pe o perioad de timp,realizeaz evidena cantitativ valoric pecod i pre, balan, fide magazie, situaii

pe conturi, fie de inventar.5. Aplicaia ah- configurare Plan de Conturi

cu analitice pe capitol i articol bugetar,registru jurnal, cutri multiple, balanasintetic/analitic, fie sintetice/analitice,carte mare, nchidere conturi de

venituri/cheltuieli pe analitice, situaiidiverse pe conturi, permite crearea uneibalane centralizat pe mai multe uniti.Toate aceste aplicaii furnizeaz o serie derapoarte pentru departamentele deconducere pentru realizarea analizeloreconomice i fundamentarea deciziilor igenerarea automata notelor contabile

II. Modul buget:neoBUGET- realizareabugetului pentru una sau mai multe uniti,calculul i urmrirea bugetului pe mai multe

uniti i pe tipuri de finanri,adugarea/tergerea rectificrilor, listareformulare de buget i detalieri, adugarea,modificarea sau tergerea unui rnd dinformularele: buget i detalieri ALOP - permite:efectuarea celor patru pai cerui de lege pentruexecuia bugetar (angajament bugetar,angajament legal, ordonanare i plat), listareaanexelor 1,2 si 3 si a ordinului de plat, cutareadupsum, factur, numr contract sau ordin de

plat, multiple listri, listarea rapoartelor legate

de buget, detalieri, execuie, registrul CFP,

RON and any other currency, allowspredefinition of some usual accountingformulas called operations and generates dailycash/bank register in RON/currency.2. Client/Suppliers/AdvancesApplication -

performs initialization of analytical balance

component, issues pre-printed invoices,calculates penalties, acquisitions/sales journalshighlighting the VAT, balance and analyticalsheets for periods;3. Providers-Entry ReceptionsApplication

performs receptions for management andexpense invoices, allows highlighting thedifferences and discounts, allowing associationwith CPV codes;4. Stocks Application - input records andconsumption bills in material managementand/or inventory, generating receptions,consumption/transfer bill, allows outputs onconsumer type, sets a minimum stock based onaverage consumption over a period of time,achieves value and quantity record on priceand code, balance sheet, shed sheet, accountstatements, inventory records.

5. Chess Application - setup chartof accounts with analytics on chapter and

budget article, log book, multiple searches,

synthetic/analytic balance, synthetic/analyticalsheets, ledger, closing revenue/expenditureaccounts on analytics, various statements onaccounts, allows creating a centralized balanceon several units. All these applications providea range of management reports for leadingdepartments to carry out economic analysisand reasoning of decisions and the automaticgeneration of accounting notes.ListRead

phonetically Dictionary - View detaileddictionary

II. Budget Mode:neoBUGET - achieving thebudget for one or more units, measuring andtracking the budget on several units and typesof funding, adding/deleting corrections,

printing budget forms and detailing, adding,modifying or deleting a row in the forms:ALOPbudget and detailing - allows: carry outthe four steps required by law for budgetexecution (budget commitment, legalcommitment, authorization and payment),

listing of annexes 1, 2 and 3 and of the

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disponibil, transmitere date n contabilitate.III. Modul Dare de seam - n acest

modul se preiau datele din contabilitate i bugeti se genereaz automat: bilanul si anexelenecesare cu centralizarea din mai multe uniti(export n loturile pentru finane), evidena

mijloacelor fixe precum i obiecte de inventar,recepii, transfer, casri ale mijlocului fix,registru unic al numerelor de inventar, calcululamortizrii, balana pe locuri de folosin i pe

persoane, liste de inventar, centralizatoare pecategorii de folosin.

2. IFRS/XBRL i necesitatea utilizriiXBRL n contabilitatea instituiilor publice

Att IFRS ct i XBRL sunt destinate sstandardizeze raportarea financiar n scopul dea promova transparena i pentru a mbunticalitatea i comparabilitatea informaiilor deafaceri, prin urmare, cele dou formeaz unui

parteneriat perfect.IFRS Foundation XBRL Team este

responsabil pentru dezvoltarea i meninereareprezentrii XBRL a IFRS-urilor, cunoscutsub numele de Taxonomia IFRS. TaxonomiaIFRS este utilizat n ntreaga lume pentru afacilita utilizarea electronici schimbul de date

financiare ntocmite n conformitate custandardele IFRS.Activitile Fundaiei IFRS XBRL

includ:- Dezvoltarea taxonomiei - pentru companiile

ce raporteaz n IFRS, Fundaia publicetichete pentru fiecare declaraie IFRS.Aceste etichete sunt organizate i incluse ntaxonomia IFRS.

- Materiale suport - Fundaia producemateriale suport pentru facilitarea utilizrii

i nelegerii taxonomiei IFRS.- Traduceri - traducerile taxonomiei IFRS nlimbi cheie sunt oferite pentru a sprijiniutilizatorii de IFRS-uri i taxonomie IFRS acrei principallimbnu este limba englez.

- Utilizare la nivel global - Fundaia face unefort concertat pentru a promova n ntreagalume utilizarea XBRL n conjuncie cuIFRS. Fundaia ncurajeaz, de asemenea,cooperarea i comunicarea cu utilizatorii detaxonomie IFRS.

XBRL este un limbaj pentru

payment order, search by amount, invoice,contract number or payment order, multiplelistings, listing of budget-related reports,detailing, execution, CFP register, cash, datatransmission in accounting.

III. Report mode In this mode data is

retrieved from budget and accounting andautomatically generates: the balance sheet andannexes necessary to centralize several units(export in consignments for finance), assetevidence and inventory also, receptions,transfer, disposal of fixed asset, unique registerof inventory numbers, the calculation ofdepreciation, the balance of places use and

people, inventory lists, summary by category ofuse.

2. IFRS/XBRL and the need of XBRL

for public institutions accounting

Both IFRSs and XBRL are intended tostandardize financial reporting in order to

promote transparency and to improve thequality and comparability of businessinformation, therefore the two form a perfect

partnership.

The IFRS Foundation XBRL Teamisresponsible for developing and maintaining theXBRL representation of the IFRSs, known asthe IFRS Taxonomy. The IFRS Taxonomy isused around the world to facilitate theelectronic use and exchange of financial data

prepared in accordance with IFRSs.The IFRS Foundation's XBRL activities

include:- Taxonomy development - for companies

reporting in IFRS, the Foundation

publishes tags for each IFRS disclosure.These tags are organized and containedwithin the IFRS Taxonomy.

- Support materials - the Foundationproduces support materials to facilitate theuse and understanding of the IFRSTaxonomy.

- Translations - translations of the IFRSTaxonomy into key languages are

provided to support users of IFRSs and theIFRS Taxonomy whose primary language

is not English.

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comunicarea electronica afacerilor i a datelorfinanciare care revoluioneaz raportareaafacerilor din ntreaga lume. Acesta ofer

beneficii majore n pregtirea, analiza icomunicarea de informaii de afaceri. Ofereconomii de costuri, o mai mare eficien,

acuratee mbuntit i fiabilitate pentru toicei implicai n furnizarea sau utilizarea de datefinanciare. Este un standard deschis, scutit detaxe de licen, fiind dezvoltat de un consoriuinternaional non-profit.

XBRL (eXtensible Business ReportingLanguage) este un limbaj XML bazat pesoftware-ul de calculator care este dezvoltatspecial pentru automatizarea a cerinelor deinformaii de afaceri, cum ar fi pregtirea,schimbul i analiza de rapoarte financiare,declaraii i programe de audit. XBRLeticheteazdatele financiare i de altnaturalecompaniilor, cu coduri de pe listele standard(taxonomii), astfel nct investitorii i analitii s

poat localiza i analiza mai uor informaiiledorite. XBRL face mai uoar i mai fiabilanaliza i schimbul de informaii financiarecorporative permind datelor s fie extrase i

prelucrate automat de ctre aplicaiile XBRL.Ideea din spatele XBRL, eXtensible

Business Reporting Language, este simpl. nloc de a trata informaiile financiare ca un blocde text - ca ntr-o paginde internet standard sauun document imprimat - acesta ofero etichetde identificare pentru fiecare element individualde date. Acesta este recunoscut de computer. Deexemplu, profitul net al companiei are tag-ulunic propriu.

Introducerea de etichete XBRL permiteprocesarea automat a informaiilor de afaceriprin programe de computer, eliminnd procesele

laborioase i costisitoare de introducere manuali comparare. Calculatoarele pot tratainteligent datele XBRL: acestea potrecunoate informaiile dintr-un documentXBRL, l pot selecta, analiza, stoca i schimb cualte computere i sle prezinte n mod automatntr-o varietate de moduri pentru utilizatori.XBRL crete foarte mult viteza de manipulare adatelor financiare, reduce ansa de eroare i

permite verificarea automata informaiilor.Companiile pot folosi XBRL pentru a

salva costurile i eficientiza procesele lor pentru

- Global outreach - the Foundation makesa concerted effort to promote the use ofXBRL in conjunction with IFRSs aroundthe world. The Foundation alsoencourages co-operation andcommunication with users of the IFRS

Taxonomy.XBRL is a language for the electronic

communication of business and financial datawhich is revolutionizing business reportingaround the world. It provides major benefits inthe preparation, analysis and communication of

business information. It offers cost savings,greater efficiency and improved accuracy andreliability to all those involved in supplying orusing financial data. It is an open standard,free of license fees, being developed by a non-

profit making international consortium.XBRL (eXtensible Business Reporting

Language) is an XML-based computersoftware language that is developedspecifically for the automation of businessinformation requirements, such as the

preparation, sharing and analysis of financialreports, statements, and audit schedules. XBRLlabels companies' financial and other data withcodes from standard lists (taxonomies) so that

investors and analysts can more easily locateand analyze desired information. XBRL makesthe analysis and exchange of corporatefinancial information easier and more reliable

by allowing data to be extracted and processedautomatically by XBRL-aware applications.

The idea behind XBRL, eXtensibleBusiness Reporting Language, is simple.Instead of treating financial information as a

block of text - as in a standard internet page ora printed document - it provides an identifying

tag for each individual item of data. This iscomputer readable. For example, company netprofit has its own unique tag.

The introduction of XBRL tags enablesautomated processing of business information

by computer software, cutting out laboriousand costly processes of manual re-entry andcomparison. Computers can treat XBRL data"intelligently": they can recognizes theinformation in a XBRL document, select it,analyze it, store it, exchange it with other

computers and present it automatically in a

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colectarea i raportarea informaiilor financiare.Consumatorii de date financiare, inclusivinvestitori, analiti, instituii financiare iautoriti de reglementare, pot primi, gsi,compara si analiza datele mult mai rapid i maieficient dacsunt n formatul XBRL.

XBRL se poate ocupa de date n diferitelimbi i standarde de contabilitate. Acesta poatefi flexibil adaptat pentru a satisface diferitelecerine i utilizri. Datele pot fi transformate nXBRL de instrumente adecvate de cartografieresau pot fi generate n XBRL de software-uladecvat XBRL poate fi aplicat pentru o gamfoarte larg de date financiare i de afaceri.Printre altele, poate suporta:- Raportarea financiar intern i extern a

companiei.- Raportarea de afaceri tuturor tipurilor de

reglementri, inclusiv autoritile fiscale ifinanciare, bncile centrale i guvern.

- Completarea de rapoarte de mprumut iaplicaii; evaluri ale riscului creditelor.

- Schimbul de informaii ntre departamenteguvernamentale sau ntre alte instituii, cumar fi bncile centrale.

- Literatura de contabilitate cu autoritate ofer o modalitate standard de a descrie

documentele contabile furnizate de ctreorganismele autoritare.- O gam larg de alte date financiare i

statistice care trebuie s fie stocate,schimbate i analizate.

2.1. Cum funcioneaz XBRL.Beneficii i beneficiari

XBRL este membru al familiei delimbaje bazate pe XML, sau Extensible MarkupLanguage, care este un standard pentru schimbul

electronic de date ntre companii i de peinternet. Sub XML, etichetele de identificaresunt aplicate elementelor de date, astfel nctacestea s poat fi prelucrate eficient de ctresoftware-ul computerului.

XBRL este o versiune puternic iflexibila XML-ului, care a fost definit n modspecific pentru a satisface cerinele de afaceri ide informaii financiare. Acesta permite etichetede identificare unice pentru a fi aplicate unorelemente de date financiare, cum ar fi profitul

net. Totui, acestea sunt mai mult dect simpli

variety of ways for users. XBRL greatlyincreases the speed of handling of financialdata, reduces the chance of error and permitsautomatic checking of information.

Companies can use XBRL to save costsand streamline their processes for collecting

and reporting financial information.Consumers of financial data, including

investors, analysts, financial institutions andregulators, can receive, find, compare andanalyze data much more rapidly and efficientlyif it is in XBRL format.

XBRL can handle data in differentlanguages and accounting standards. It canflexibly be adapted to meet differentrequirements and uses. Data can betransformed into XBRL by suitable mappingtools or it can be generated in XBRL byappropriate software XBRL can be applied to avery wide range of business and financial data.Among other things, it can handle:- Company internal and external financial

reporting.- Business reporting to all types of

regulators, including tax and financialauthorities, central banks andgovernments.

-

Filing of loan reports and applications;credit risk assessments.- Exchange of information between

government departments or between otherinstitutions, such as central banks.

- Authorative accounting literature -providing a standard way of describingaccounting documents provided byauthoritative bodies.

- A wide range of other financial andstatistical data which needs to be stored,

exchanged and analyzed.

2.1. How XBRL Works. Benefits and

Beneficiaries

XBRL is a member of the family oflanguages based on XML, or ExtensibleMarkup Language, which is a standard for theelectronic exchange of data between businessesand on the internet. Under XML, identifyingtags are applied to items of data so that theycan be processed efficiently by computer

software.

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identificatori. Acestea ofer o gam deinformaii despre element, cum ar fi daceste unelement monetar, procent sau fracie. XBRL

permite etichete, n orice limb care se aplicelementelor, precum i referinele decontabilitate sau alte informaii subsidiare.

XBRL poate arta cum sunt elementeleconectate unele cu altele. Astfel, poatereprezenta cum sunt calculate. De asemenea,

poate identifica dac acestea se ncadreaz ngrupri speciale pentru scopuri de organizare saude prezentare. Cel mai important, XBRL esteuor extensibil, astfel nct companiile i alteorganizaii l pot adapta astfel nct sa satisfaceo varietate de cerine speciale.

Structura puternic i bogat a XBRL-ului permite o manevrare foarte eficient adatelor de afaceri de ctre software. Acestasuport toate sarcinile standard implicate nelaborarea, stocarea i utilizarea datelorcompaniei. Asemenea informaii pot ficonvertite n XBRL prin cartografierea

proceselor adecvate sau generate n XBRL desoftware. Aceasta poate fi apoi cutat, selectat,schimbat sau analizat de ctre calculator, sau

publicatpentru vizualizri obinuite.XBRL ofer beneficii majore la toate

etapele de raportare i analiz a companiei.Beneficiile sunt vzute n automatizare,economisire a costurilor, o manipulare mairapid, mai fiabil i mai precis a datelor,analiz mbuntit i o calitate mai bun ainformaiilor i lurii deciziilor.

XBRL permite productorilor iconsumatorilor de date financiare s schimberesursele de la procesele manuale costisitoare,comparaii tipice consumatoare de timp,asamblare i reintroducerea de date. Ei sunt

capabili s concentreze eforturile pe analiz,ajutai de software care poate valida i manipulainformaii XBRL. Ca un simplu exemplu,cutrile de informaiile speciale care n trecut

puteau dura ore n ir, pot fi efectuate cu XBRLntr-o fraciune de secund.

Beneficiarii sunt toi cei care colecteazdatele de afaceri, inclusiv guvernele, autoritilede reglementare, ageniile economice, bursele devalori, companii financiare i de informaii,

precum i cei care le produc sau folosesc,

inclusiv contabili, auditori, manageri de

XBRL is a powerful and flexibleversion of XML which has been definedspecifically to meet the requirements of

business and financial information. It enablesunique identifying tags to be applied to items offinancial data, such as net profit. However,

these are more than simple identifiers. Theyprovide a range of information about the item,such as whether it is a monetary item,

percentage or fraction. XBRL allows labels inany language to be applied to items, as well asaccounting references or other subsidiaryinformation.

XBRL can show how items are relatedto one another. It can thus represent how theyare calculated. It can also identify whetherthey fall into particular groupings fororganizational or presentational purposes.Most importantly, XBRL is easily extensible,so companies and other organizations can adaptit to meet a variety of special requirements.

The rich and powerful structure ofXBRL allows very efficient handling of

business data by computer software. Itsupports all the standard tasks involved incompiling, storing and using business data.Such information can be converted into XBRL

by suitable mapping processes or generated inXBRL by software. It can then be searched,selected, exchanged or analyzed by computer,or published for ordinary viewing.

XBRL offers major benefits at allstages of business reporting and analysis. The

benefits are seen in automation, cost saving,faster, more reliable and more accuratehandling of data, improved analysis and in

better quality of information and decision-making.

XBRL enables producers andconsumers of financial data to switch resourcesaway from costly manual processes, typicallyinvolving time-consuming comparison,assembly and re-entry of data. They are able toconcentrate effort on analysis, aided bysoftware which can validate and manipulateXBRL information. As just one example,searches for particular information which mightin the past have taken hours can be completedwith XBRL in a fraction of a second.

Those who stand to benefit include all

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companii, analiti financiari, investitori icreditori. Printre cei care pot profita de XBRLincludem furnizorii de software de contabilitate,sectorul serviciilor financiare, companiile derelaii cu investitorii i sectorul tehnologieiinformaiei.

Utilizarea XBRL nu implic ostandardizare executat a raportrii financiare.Dimpotriv, limbajul este flexibil, destinat ssprijine toate aspectele actuale de raportare ndiferite ri i industrii. Natura sa extensibilnseamn c poate fi ajustat pentru a satisfacecerinele specifice de afaceri, chiar i la nivelulindividual al organizaiei.

2.2. Nevoia de XBRL n instituiilepublice

Respectarea standardelor IPSAS(Standardele Internaionale de Contabilitate dinSectorul Public) garanteaz c raportareafinanciara organismelor publice transmite ceeace se numete o imagine fidel i corect asituaiei financiare. IPSAS ine seama detrsturile caracteristice ale sectorului public.

Dei IPSAS se bazeaz pe standardeleIAS pentru companiile private, acestea au fostadaptate la cerinele din sectorul public. IPSAS

sunt stabilite de ctre Federaia Internaional aContabililor (IFAC), o federaie privat. Acesteanu au, prin urmare, nici o for juridicobligatorie. Elaborarea standardelor a fost,totui, promovat i finanat n majoritate dectre Fondul Monetar Internaional i BancaMondial, a crei membru este Elveia.

IPSAS 1 - Prezentarea situaiilorfinanciare are ca obiectiv prescrierea modului ncare situaiile financiare generale ar trebui sfie

prezentate n scopul de a asigura

comparabilitatea att cu situaiile financiare aleentitii din perioadele precedente, ct i cusituaiile financiare ale altor entiti. Pentru aatinge acest obiectiv, standardul prevedeconsiderente generale pentru prezentareasituaiilor financiare, orientri pentru structuraacestora, precum i cerinele minime privindconinutul situaiilor financiare ntocmite n bazacontabilitii de angajamente. Recunoaterea,evaluarea i prezentarea tranzaciilor specifice ia altor evenimente sunt tratate n alte Standarde

Internaionale de Contabilitate din Sectorul

who collect business data, includinggovernments, regulators, economic agencies,stock exchanges, financial informationcompanies and the like, and those who produceor use it, including accountants, auditors,company managers, financial analysts,

investors and creditors. Among those who cantake advantage of XBRL include accountancysoftware vendors, the financial servicesindustry, investor relations companies and theinformation technology industry.

The use of XBRL does not imply anenforced standardization of financial reporting.On the contrary, the language is a flexible onewhich is intended to support all current aspectsof reporting in different countries andindustries. Its extensible nature means that itcan be adjusted to meet particular businessrequirements, even at the individualorganization level.

2.2. Need for XBRL in public

institutions

Compliance with the IPSAS(International Public Sector AccountingStandard) standards guarantees that the

financial reporting of public bodies conveyswhat is termed a true and fair view of thefinancial situation. IPSAS take account of thecharacteristic features of the public sector.

Although the IPSAS are based on theIAS standards for private companies, they wereadapted to the requirements of the publicsector. The IPSAS are laid down by theInternational Federation of Accountants(IFAC), a private federation. They thereforehave no legally binding force. The elaboration

of the standards was, however, promoted andfinanced in the majority by the InternationalMonetary Fund and the World Bank, of whichSwitzerland is a member.

The IPSAS 1 - Presentation of FinancialStatements has as an objective to prescribe themanner in which general purpose financialstatements should be presented in order toensure comparability both with the entitys ownfinancial statements of previous periods andwith the financial statements of other entities.

To achieve this objective, the Standard sets out

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Public.Cererea pentru o mai mare transparen

n instituiile publice este o tendin la nivelmondial. Adoptarea unor standardeinternaionale de contabilitate i raportare,

precum i utilizarea standardelor tehnice

revoluionare n furnizarea de informaii peinternet sunt exemple.

Se simte nevoia de informaii consolidatedin diverse sectoare publice, fundamentale

pentru IPSAS, motiv pentru care este necesara omodalitate sigura de a face schimb de informaiifinanciare. Acest lucru va fi posibil prin metodeelectronice, care permit schimbul de informaii

pe Internet cum este XBRL (eXtensibleBusiness Reporting Language), care asigur cdatele financiare sunt parte a unui lande valorisi nu doar un document pentru schimbul deinformaii, astfel nct sfacposibilutilizareaunui limbaj comun, uniform numai din punct devedere contabil i de ncredere din punct devedere informatic.

Echipa XBRL este deja implicat nproiecte care implic Standardele deContabilitate Internaionale pentru SectorulPublic (IPSAS) i dezvoltarea taxonomieiIPSAS, care va fi o prelungire a taxonomiei

IFRS. Adoptarea XBRL n Romnia ar reducedrastic costurile cu colectarea si validareainformaiilor din raportri, conversia,diseminarea precum si schimbul acestora.Printre principalii beneficiari ai adoptrii XBRLs-ar afla: guvernul Romniei; ministerul definane al Romniei; agenii i organismeintermediare de gestionare a fonduriloreuropene; Corpul Experilor Contabili iContabililor Autorizai din Romnia; Camera

Auditorilor din Romnia; administraiilefinanciare locale din Romnia; sistemulfinanciar bancar din Romnia; societilecomerciale din Romnia; Investitori naionali iinternaionali.

Pentru a implementa XBRL ninstituiile publice din Romnia trebuie s secreeze taxonomii, respectiv s se defineascconceptele, semnificaia acestora i relaiiledintre acestea referitoare la datele de raportat io infrastructur care s permit procesarea

informaiilor XBRL (colectare, validare,

overall considerations for the presentation offinancial statements, guidance for theirstructure, and minimum requirements for thecontent of financial statements prepared underthe accrual basis of accounting. Therecognition, measurement and disclosure of

specific transactions and other events are dealtwith in other International Public SectorAccounting Standards.

The demand for greater transparency inpublic institutions is a worldwide trend. Theadoption of international accounting andreporting standards and the use of revolutionarytechnical standards in providing information onthe internet are examples.

There is a need for consolidatedinformation from various public sectors,fundamental for IPSAS, which is why it isneeded a safe way to exchange financialinformation. This will be possible by electronicmeans, allowing the exchange of informationon the Internet such as XBRL (eXtensibleBusiness Reporting Language), which ensuresthat financial data are part of a chain of valuesand not just a document for exchange ofinformation, so to make possible the use ofcommon language, uniform only in terms of

accounting and trust in terms of computer.Already the XBRL team is involved ina project which involves the InternationalPublic Sector Accounting Standards (IPSAS)and the IPSAS taxonomy development, whichwill be an extension of the IFRS Taxonomy.

XBRL adoption in Romania woulddrastically reduce the cost of collecting andvalidating information from reports,conversion, dissemination and also theirexchange. Among the main beneficiaries of

XBRL adoption we note:- Government of Romania;- Romanias Ministry of Finance;- Agencies and intermediate

bodies of European fundsmanagement;

- Body of Accountant Expertsand Licensed Accountants ofRomania;

- Chamber of Auditors ofRomania;

- Local Financial Administrations

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schimb). n acelai timp, programele softwarecare permit obinerea de raportri financiaretrebuie adaptate la acest nou standard curespectarea IPSAS (International Public SectorAccounting Standard).

Concluzii

n aceast lucrare, am explorat impactulimplementrii IT asupra funciei de producie aunei companii publice internaionale decontabilitate i am luat n discuie posibilelesoluii oferite de noile tehnologii informaionalei de comunicare. Soluia neoCONT reprezintosoluie complet i concret de conducere aevidenelor contabile i furnizarea informaiilornecesare actului decizional. Este realizat srezolve principalele probleme ale unororganizaii mici i mari din sectorul privat i

bugetar structurat pe module i aplicaii astfel:modul contabilitate, modul buget si modul darede seama.

Cealalt soluie propus XBRL, careeste un mijloc de comunicare mai uor, mairapid i mai eficient al informaiei financiar-contabile, ar fi si cea mai bunsoluie nsestenevoie de o adaptare la IPSAS. Dac IPSAS

creeaz un limbaj contabil comun, unic iuniform pentru instituiile publice, utilizareaXBRL n instituiile publice ar crea un vocabularcomun pentru descrierea exact a informaiilorfinanciar - contabile n toate detaliile lor pentruincluderea lor ntr-un raport, cu luarea n seama deosebirilor de reglementare legal i altorreglementri. Pe scurt, este evident faptul caplicarea normelor IPSAS n Romnia,completate cu XBRL, ar implica o mai marecalitate, ncredere i comparabilitate a

informaiei provenite din contabilitateainstituiilor publice.

BIBLIOGRAFIE

1. Coffin, Z , The top 10 effects of XBRL.Management Accounting, Volume 82, Issue 12,2000, p. 64-672.Deitel, H.M., Deitel, P.J., Nieto, T.R., Lin,T.M., Sadhu, P., XML: How to Program,Prentice Hall, 2001;3. Gelinas, Ulric J., Jr., Sutton, S.G.,

"Accounting Information Systems", 5th edition,

from Romania;- Financial and banking system in

Romania;- The companies in Romania;- National and international

investors.

In order to implement XBRL in thepublic institutions in Romania taxonomies mustbe created, to define concepts, their meaningand relationships between them on the reporteddata and information infrastructure to enableXBRL processing (collection, validation andexchange). At the same time, software thatallows obtaining financial reports must beadapted to this new standard in compliancewith IPSAS (International Public SectorAccounting Standard).

Conclusions

In this paper, we have explored theimpact of IT implementation on the productionfunction of an international public accountingand we discussed about possible solutionsoffered by the new information and

communication technologies.NeoCONT is a complete and concretesolution for managing books and providing thenecessary information for decision making. It isdesigned to solve the main problems of smalland large organizations in the private and

budgetary sector structured on modules andapplications: accounting mode, budget modeand report mode.

The other solution proposed XBRL,which is an easier, faster and more efficient

communication mean of financial andaccounting information, would be the bestsolution but it takes an adjustment to IPSAS.

If IPSAS creates a common, unique anduniform accounting language for publicinstitutions, the use of XBRL in publicinstitutions would create a common vocabularyfor accurate describing of financial andaccounting information in all details for theirinclusion in a report, taking into account thedifferences of legal regulations and other

regulations. Shortly, it is obvious that IPSAS

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South-Western College Pub., 5th edition, 2001;4. Fisher, J.- E. (1994): The New Finance,

Journal of Accounting, August, p. 75.5. Hoffman, Ch., Run XBRL Right Now,"Journal of Accountancy, August, 2000, p.28-29;

6. Hoffman, Ch., XBRL Essentials, AmericanInstitute of Certified Public Accountants, 2001;7. International Public Sector AccountingStandards, available online at: www.ipsas.org,2010, retrieved at 23.10.2010;8. International Financial ReportingStandards, available online at: www.ifrs.com,2010, retrieved at 20.10.2010;9. International Financial ReportingStandards, XBRL (eXtensible Business

ReportingLanguage)and IFRSs, 2010 availableonline at: www.ifrs.org/xbrl/xbrl.htm, retrievedat 20.10.2010

enforcement in Romania, completed withXBRL, would imply a higher quality, reliabilityand comparability of accounting informationfrom public institutions.

REFERENCES

1. Coffin, Z , The top 10 effects of XBRL.Management Accounting, Volume 82, Issue 12,2000, p. 64-672. Deitel, H.M., Deitel, P.J., Nieto, T.R., Lin,T.M., Sadhu, P., XML: How to Program,Prentice Hall, 2001;3. Gelinas, Ulric J., Jr., Sutton, S.G.,"Accounting Information Systems", 5th edition,South-Western College Pub., 5th edition, 2001;4. Fisher, J.- E. (1994): The New Finance,

Journal of Accounting, August, p. 75.5. Hoffman, Ch., Run XBRL Right Now,"Journal of Accountancy, August, 2000, p.28-29;6. Hoffman, Ch., XBRL Essentials, AmericanInstitute of Certified Public Accountants, 2001;7. International Public Sector AccountingStandards, available online at: www.ipsas.org,2010, retrieved at 23.10.2010;8. International Financial Reporting Standards,available online at: www.ifrs.com, 2010,

retrieved at 20.10.2010;9. International Financial Reporting Standards,XBRL (eXtensible Business ReportingLanguage)and IFRSs, 2010 available online at:www.ifrs.org/xbrl/xbrl.htm, retrieved at20.10.201

XBRL 2.

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