“in life, if you work, you know;
if you know and have faith (in God), you must have the will,
and if you have the will, you can”
What was unbelievable, one year ago on May 27, 2012, still remains hard to accept for all those who knew, appreciated and admired, to the highest degree, President Marin Toma, and the departure of the mentor of all professional accountants in our country is permanently felt with grief and no solace, as is due to happen with all authentic personalities, with those who leave their strong, unmatched impression upon the destinies of those contemporary with them and upon those who will follow. As time passes, his memory will remain alive, and his work is so varied, in all areas – professionally, civically and ethically – that it asserts itself as a perennial, national and universal value.
THE VISIONARY. At the dawn of the recovery of the Romanian nation’s freedom, in the beginning of the 90’s in the last century, when the powerful confrontations regarding the future of Romania, and in particular, that of the country’s economy, became acute, when day to day concerns, directed towards ensuring minimum life conditions, dominated the entire society, the person who became the general director for Governmental Financial Control within the Ministry of Finance, the exceptional professional Marin Toma amazed his peers through the audacity of his innovative vision. Returning from Madrid, where he represented Romania at the first Congress of the European Court of Accounts, he affirmed his avant-garde vision by developing two proposals intended to give a greater consistency to the transition process to a functional market economy: the establishment of the Court of Accounts for the public sector and of the Body of Expert and Licensed Accountants for the private sector. The main idea was to stop the destructive phenomena generating an immense threat regarding the dissolution of government authorities, particularly through grave slips in the management of public funds and preparation of the premises for extending and consolidating the economy’s private sector. At that time, all these ideas were shocking, but as is due to happen with all great pioneers, time proved him right. In the spirit of his vision, Marin Toma had a decisive contribution in developing the bills regarding governmental financial control and the establishment of the Financial Guard.
The second great shock Marin Toma provoked was his resignation from the important position within the Ministry of Finance, in order to commit himself entirely and forever to the fundamental profession. He established the first post-revolutionary accounting expertise firm, „Romcontrol DC SA”, thus marking the apparition, in the Romanian private sector, of an entity intended to promote a different way of performing the accounting profession in the new economic and social circumstances. Thus, he expressed the importance he gave, untiringly and without compromise, to the power of personal example.
Concomitantly with the activity within the firm he had established, he committed himself, with uncommon energy and determination, to the restoration of CECCAR, an organization created in 1921 by Professor Grigore Trancu-Iaşi and dissolved by the totalitarian regime in 1951. This is how HISTORY was marked, the first time after 30 years, and the second after another 40 years by fundamental acts in the evolution of the accounting profession. Regardless of the times’ hardships, this profession never stopped asserting itself as an irreplaceable pillar of the country’s entire economic and social life. The rebirth of CECCAR, through the essential efforts of the one we commemorate today, represented and represents the most precious testimony of the significance of this accomplished professional’s VISION, doubled by a real solidarity promoter for the entire community he was part of. Without Marin Toma, the Body of Expert and Licensed Accountants of Romania wouldn’t have been and wouldn’t be what it became through the concretization of his historical vision, particularly in the area of activity he served as none other. He cultivated self-respect, as a mandatory condition, in order to be respected within the Romanian society and in the entire world.
THE ENGINEER. Whoever follows the path taken by CECCAR during the post-revolutionary period has the opportunity to observe the practical meaning of the constructive spirit, of the vocation of permanently bringing added value to a profession, to an activity whose economic and social usefulness are indisputable.
When he involved himself, with all his strength, to the accomplishment of the great project known as CECCAR, Marin Toma acted quickly, and the base of the new organization was laid down through the development of three highly important documents: the bill regarding accounting expertise and the reestablishment of the Body, the Regulation on the organization and functioning of CECCAR and the Code of ethical and professional conduct form expert and licensed accountants. These legislative acts were not easy to finalize, as the resistance to everything new, to all radical changes, manifested itself fully during that period. Only in June 1994 Ordinance no 65 on the organization of the accounting expertise activity and the organization and functioning of CECCAR was finally adopted.
Marin Toma and the team he had managed to bring together immediately undertook the establishment of CECCAR’s county branches, having to face and overcome – during this process as well – numerous difficulties, including mentality issues. The hardest point was convincing his professional peers that their future decisively depends on the consolidation of the private economic sector. With perseverance and attentiveness, on the basis of a viable legislation, the CECCAR edifice was built, step by step. The first National Conference (November 1994) recognized the effectiveness of Marin Toma’s efforts and elected him as the president of CECCAR, together with vice-presidents Mihai Ristea, Călin Oprea, Mircea Cristea, Mircea Boulescu and Nicolae Feleagă. He knew how to transform emotional energy in levers of rationality, how to motivate his collaborators and other peers by promoting authentic values, not only of the accounting profession, but also of our entire nation. He did not wish to stand out, to impress, but everything he did naturally inspired admiration, a remarkable interest, which always placed him above day to day problems and vicissitudes of a seemingly endless transition.
His constructive work continued through the establishment of increasingly stronger relations with the business environment structures, as well as with the new government bodies authorized to coordinate the national privatization process. On this basis, a major process took place naturally, organically: the recognition of CECCAR as the legitimate and legal exponent of the professional accountants in our country. A de jure and de facto recognition that placed president Marin Toma among the ranks of influential public persons, with a great scientific, professional and human authority, whose word and opinion were give an increasingly higher and consistent amount of deference.
Internal recognition constituted a strong support for obtaining external recognition. In a world marked by rapidly advancing integration, and on a more general plan, globalization processes, which also determined fundamental changes in the accounting profession, then need for openings, real breaches in the international perception of what Romanian accountants represented, became clear. Professor Toma initiated, as early as 1995, successful negotiations regarding the conclusion of agreements with similar organizations in other countries. The „ice” was broken through the cooperation agreements sign with the colleagues in Hungary, Poland, Italy, France, the United Kingdom and the Netherlands. Again, the constructive vision of Professor Marin Toma proved to be highly inspired. The respective agreements constituted starting points for the following important acts: the submission of CECCAR’s application for membership in the International Federation of Accountants (IFAC) and the Federation of European Accountants (FEE).
After the visit in Romania, in December 1995, of the IFAC Director General, John Gruner, in 1996, CECCAR was approved as a member of the biggest and most representative international organization of accountants.
The application to FEE marked a premiere, since at that time this Federation only admitted organizations from EU member states. But, following a visit in Romania of a FEE delegation, CECCAR’s path to the Federation was opened, first as a correspondent member and then as a full member. As such, we may affirm with certainty that the efforts of president Toma made possible the first effective Romanian participation, unanimously appreciated, in representative European structures.
Thus, our “house” (to use another construction term), the house of the Romanian accountants, was finished, a house that continued to be modernized, in every sense, and to reach quantitative and qualitative dimensions that ensured its position as the most powerful professional organization, not only in Romania, but also in South-Eastern Europe. He didn’t like small stakes; he always urged the establishment of high objectives that would motivate brave actions, but on a rational basis. He had a particular gift for appraising people correctly – a critical element for his position as a mentor and leader. He was, like all authentic personalities, the object of controversies, he was not liked by bureaucrats, by those who are “stuck in a project”, but the dialogue he permanently promoted countered the malice, intrigues, envy and other shortcomings of those who were not adapted to the moral exigencies that president Toma observed unconditionally.
THE MANAGER. For two decades, the president Marin Toma has laboured as all true professionals usually do, to consolidate CECCAR in every way, especially in fulfilling the irreplaceable role that it has and had in promoting and defending the accounting profession in our country and abroad.
Of course, it is not possible to resume the activities unfolded by president Toma in developing and amplifying the CECCAR role as advocate of the accounting profession, given the fact that Romania has undergone immense difficulties with considerable sacrifices of the people, which were decisive phases in the transition process towards the viable market economy, a reality which was consecrated by becoming member of the European Union in January 1st 2007.
Step by step, the president Toma has led the process of improving the professional infrastructure by issuing standards and revising the ones existing. Especially, the standards for communicating with small and medium practices, the standards for disclosing the works for SMPs had a tremendous impact on the accounting community from Romania.
Similarly, the creation of the necessary structures for continuous learning, the development of the Code of Ethics initiated by CECCAR (document which had the deepest and broadest attention by all the countries of Central and Eastern Europe), the pioneer in supporting the external audit services provided by expert accountants, the continuous concern to provide modern working conditions in local structures, the collaboration initiative with chambers of commerce and industry, with employers’ organizations, with constituents of the business environment, the elimination of the legal and institutional difficulties in relation with government bodies are just some of the outstanding contributions of great value that the president Marin Toma brought in order to ensure an efficient management of the entire Body of Expert and Licensed Accountants of Romania.
Particularly important was and is the creation of the executive team of CECCAR, managed by the General Director, ec. Daniela Vulcan, team which president Toma supported it with care and his well-known ardour in everything that he accomplished to encourage the younger generation to promote true values. He did not neglect any details in the development of individual initiatives or the respect for the people of merit. This was also the case for the full range of CECCAR activities from the conceptual framework to a strategic and executive one, by providing a true model through his high level competences and maximum empowerment.
THE PROFESSOR. The president Marin Toma has put in practice his precious teaching skills in the most comprehensive possible way. He always was in charge with the professional and ethical development of his close collaborators, co-workers from CECCAR management at national and local level and with the prestigious teaching activity. In 1999, he was awarded with the title of PhD in Economy for his scientific contributions, especially in the foundation of the accounting profession’s values, principles and rules.
Its permanent contact with the academic and university environment and direct participation in the activity of higher education was the basis for becoming professor in early 2005, at the Accounting, Auditing and Control department at the Academy of Economic Studies from Bucharest.
In his academic career like in other parts of the accounting profession, professor Marin Toma has excelled through creativity and rigor, both enhanced – as noted before – through the close, congenial manner with young aspirant, in achieving high level of performance in the chosen profession. He had what is called “a gift for teaching” that ineffable ability to convey not only knowledge but also the behaviour that generates not only prestige, but also trust. Of course, it is impressive the scope of its teaching concerns, the courses he taught in areas like accounting expertise, business valuation, accounting ethics, financial audit, and were also outstanding the means of conveying knowledge, because they were not considered just a simple intellectual exercise, but the foundation of a way of life and work in the public service, a concept which was not dear to him, but also unflinching guide to action.
It is remarkable that all his students and the young graduated he trained for pursuing the accounting profession have felt in the professor Toma, a personality which loved his “job” at the highest level which he dedicated himself to. He supported in his academic department for improving the accounting profession not only with the most recent acquisitions, the most scientific advancements but also with the something which gives force and beauty to human relations, the conscious acts which defines them, first and last resort.
THE MAN. With the occasion of 90 years of establishing CECCAR, the valuable world of books was enriched with an innovative work in content and form “Travelling through the memory of accounting profession” written de facto by the Univ. Prof. Marin Toma, PhD, with the specific intensity of a professional will of great value. In the pages of this book, regardless it concerns memoirs pages or themes of great scientific impact or it deals with practical issues or it adopts firm positions towards public policies, everything is combined in a harmonious manner which characterized the author as a MAN, before everything else.
In the foreword written by the Standing Board (Univ. Prof. Mihai Ristea, PhD, Univ. Prof. Vasile Răileanu PhD, Univ. Prof. Ioan Nistor, PhD, Univ. Lecturer Ecaterina Necşulescu, PhD, Univ. Lecturer Vasile Alin Monea, PhD and CECCAR General Director, ec. Daniela Vulcan) it is noted with great amiability that “The MAN, TOMA MARIN is a dynamic spirit which veils you with polychromic actions and intelligent solutions in many cases without any reply. Alternatively, according to each case, he is serious, joyful, concerned and detached, exigent and transparent, indulgent and faithful. He is a quixotic who is not afraid even of his own reflection in a broken mirror. Coming from the Olt region, he looks for smiles, optimism and a true sense of life. He lives well and makes many and good thinks. He is scrupulous as a principle in searching for perfection in searching for calm and unbiased perfection he has stood up through clairvoyance and discontent, search and find. Without any exaggeration, we appreciate the fact that the president believed in the engaged mission.”
In all this moments of an exceptional career, one cannot see or feel the burden of his own responsibility. A tremendous responsibility. He was always a step ahead through ideas, daring actions, assuming risks but he never lost contact with everyone who followed him and he walked in line with them with an outstanding modesty. He rewarded confidence with confidence, gratitude with gratitude, loyalty with loyalty. He never accepted the adventure neither in carrying out the profession nor in public manifestations. Through his intellectual fervour he helped make the most of his co-workers competencies, which allowed for each to serve the common objectives, the best they can be as professional, as a member of the Citadel. The optimism represented his natural state of being. He appreciated the natural and detested the imitation, the opportunism, the adulation, everything that was counterfeit.
In moments of great sorrow for the departure of president Marin Toma, numerous collaborators, fellow workers, high level specialists from all over areas of activity, leaders of professional international and regional organizations, Romanian high officials and other personalities have sincerely expressed their feelings of profound regret and cherish for the man who passed away. Everything outlined what represented his human profile. Nothing was forgotten when evoking the life and the work of the professor Marin Toma, a man characterized with continuous vision, creation, and dedication for the people and with love for the young generation. The conclusion is that words are too few and not expressive enough to convey at their true value, the feelings which he was surrounded with and remembered by after the departure in heavens of the man who tied his good name and international and national reputation to what represented a belief in life, a masterpiece which will endure forever named CECCAR, a professional Body dedicated without any reason of a doubt to the public interest, to the national interest.
After a year commemorating the passing away, the president Marin Toma still inspires and will forever inspire those thoughts and deeds that determine every man to freely express the professional and civic options and devote to the public good, as did the person who departed only physically at May 27, 2012. The inheritance of creation and soul which he left us is part of the professional and ethical treasury of accountants, of all Romanian economists and our co-workers from abroad. It is a legacy which bears the seal of unity of a remarkable profession, of our fulfilled duty, of humanity at its highest level.
May his memory be guarded and perpetuated according to his memorable deeds!
God rest his soul!
Now, a year after perishing, the professional accountants all over the world, give tribute to the memory of the one that used to be the CECCAR President, Univ. Prof. Marin Toma, PhD. (http://marintoma.ceccaro.ro/)
CECCAR
