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Human capital, below the limits of national accounting standards

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  • Diana-Nicoleta Nita

    (The Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

Human capital, as a part of intellectual capital, is restricted by the situation provided by current accounting and national and international financial reporting standards. The human factor is the one that mirrors the result and performance of the company. It is the one that guides the fulfilment of the objectives. The fear of human capital detailed reporting is attested in the current situation of Romanian society reporting. The research objective is to identify the limitations imposed by national standards in evaluating human capital. Using the analytical research – theoretical knowledge method, the research is based on the analysis of Romanian laws and standards, which aims human capital. It is known that employees are an indispensable element in any company, and its presentation cannot be limited by elements of financial analysis. Through the analysis of national standards, it could be identified that the evaluation of human capital is descriptive and is limited to factors such as time, budget, descriptive and subjective methods. It is important to know the legislation that attests the human factor evaluation and presentation, to know its situation in terms of Romanian reporting.

Suggested Citation

  • Diana-Nicoleta Nita, 2021. "Human capital, below the limits of national accounting standards," Journal of Financial Studies, Institute of Financial Studies, vol. 10(6), pages 102-112, May.
    • Handle: RePEc:fst:rfsisf:v:10:y:2021:i:6:p:102-112
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    References listed on IDEAS

    as
    1. Rajagopal, 2014. "The Human Factors," Palgrave Macmillan Books, in: Architecting Enterprise, chapter 9, pages 225-249, Palgrave Macmillan.
    2. Cristina-Ionela FĂDUR & Daniela CIOTINĂ & Marilena MIRONIUC, 2011. "Empirical Study on the Financial Reporting of Intangible Assets by Romanian Companies," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 0(8(561)), pages 5-16, August.
    3. Luminita-Maria Gogan & Anca Draghici, 2013. "A performance model to evaluate intellectual capital," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 6(2), pages 101-110, December.
    4. Fonseca, Tiago & de Faria, Pedro & Lima, Francisco, 2019. "Human capital and innovation: the importance of the optimal organizational task structure," Research Policy, Elsevier, vol. 48(3), pages 616-627.
    5. Chatterji, Niti & Kiran, Ravi, 2017. "Role of human and relational capital of universities as underpinnings of a knowledge economy: A structural modelling perspective from north Indian universities," International Journal of Educational Development, Elsevier, vol. 56(C), pages 52-61.
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    More about this item

    Keywords

    Human capital; National Accounting Standards; Human Capital National Reporting; Limits of National Accounting Standards;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • K20 - Law and Economics - - Regulation and Business Law - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

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