A NEW WAY OF AUDITING – AUDIT IN KNOWLEADGE BASED ...

Annals of the University “Constantin Brâncuşi”of Tg-Jiu, No. 1/2008, Volume 3,
ISSN: 1842-4856
Tendencies shown in the culture of companies
The reality has proven that a culture of companies specific for the bank system has
developed in time. “The concept Uculture of companiesU includes semantically the values,
symbols, beliefs, myths, rituals, ceremonies and strivings which define the spiritual space of a
company.
The culture of companies represents intrinsically a part of the modern approaches to the
organizational and strategic management because it includes thinking and behavior patterns
generated during a lifetime in a company.
The culture of companies is the invisible universe of a firm made up from its primary
intangible elements – knowledge and emotions structured like values, rules, beliefs, myths,
symbols, etc.”[2]
We will try in this study to present the trajectory of the bank system from the
bureaucratic management, excessively hierarchical, to a protectionist management practiced
by the state banks and finally to the effective management.
The majority of the banks from the present Romanian bank system try to achieve the
last one, like the fig. nr. 1 proves.
Beaurocratic
Management
Protectionist
Management
Fig. no. 1 Trajectory of the bank system management
The statement “books are made from books and banks from other banks” has a little
bit of truth, fact that has practically forced the banks in the beginning to apply to internal
sources in the process of recruiting the personnel.
The fast development of the bank system and the need to cover the whole country
have encountered the weak motivation of the personnel to transfer in other towns to occupy
better paid jobs in a bank, the lack of mobility and the conservatism being the main features
of manpower in this domain.
On the other hand, the level of remuneration of the bank’s personnel, situated in the
top of the best paid jobs, has determined an infusion of personnel which theoretically should
have brought a pure environment or “new openings, new ideas”.
The characteristics of working in a bank made impossible for the moment a discussion
about a new culture of companies in the bank system which is formed mainly by banks with
state capital because it implies an excessively hierarchical environment, a rigid code of
internal rules, a clearly shared work, little dynamics, and the type of personnel kept on the job
even if it is unable to understand the standards of a competitive market and give up the
bureaucratic work style.
Even if there were only banks with state capital at the beginning of the transition
period, the landscape of the bank system changed in 1991 when private banks emerged as
well as banks with partial or total foreign capital. 1999 is the year when state banks gave up
the initiative to banks with partial or total foreign capital through the process of selling B.R.D.
and BANCPOST, followed decisively by the taking over of the B.C.R. in 2005 by ERSTE
BANK Austria.
The tendencies manifested throughout the entire period since 2000 made possible the
present situation when five out of the first six banks operating in our country have partial or
total foreign capital which means great transformations are expected from these banks
concerning their management.
22
Effective
Management