Creating a human capital reporting framework: useful or not?

Nicoleta Maria Ienciu, Ionel-Alin Ienciu and Marius Ioan Mihuţ

International Journal of Economics and Accounting, 2016, vol. 7, issue 1, 45-54

Abstract: The main objective of the present paper is to create an accurate image of human capital reporting from a non-financial perspective. The aim is to highlight the relevance, the signification and the role of human capital in the economic life of a company. In this regard, the paper demonstrates that it is possible to develop the existing reporting frameworks of human capital in order to create a simple framework that can be used both by practitioners and researchers in the field. The evolution of human capital concept illustrates the contribution of academic researchers in the development of the field which help us to develop the reporting framework of human capital.

Keywords: human capital reporting; reporting frameworks; economic implications. (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=76752 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecac:v:7:y:2016:i:1:p:45-54

Access Statistics for this article

More articles in International Journal of Economics and Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().