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Human capital reporting in Romania: from corporate costs to social responsability and vocational training

Author

Listed:
  • Daniela MARDIROS,

    (Alexandru Ioan Cuza University of Iasi)

  • Roxana DICU

    (Alexandru Ioan Cuza University of Iasi)

  • Mihai CARP

    (Alexandru Ioan Cuza University of Iasi)

Abstract

All forms of capitals that are found in an entity or within an economy owe their existence and their development to creativity, to innovation and to the work undertaken by the human capital. “The living resource of the economy” is the engine that determines the value creation, which is reflected in turnover, gross domestic product and profit. If Romania intends to be competitive on the global market, the human capital should be used and appreciated. In this regard, education and continuing vocational training must target the demand on the labor market, the latter contributing to human capital development by providing a work environment that allows covering both the financial needs of employees and their personal development. The analysis of the Romanian situation showed that our country is in line with the European trend through the national programs developed. The same cannot be said about the employees’ compensations.

Suggested Citation

  • Daniela MARDIROS, & Roxana DICU & Mihai CARP, 2016. "Human capital reporting in Romania: from corporate costs to social responsability and vocational training," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 195-195, January.
    • Handle: RePEc:aud:audfin:v:134:y:2016:i:14:p:195
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    More about this item

    Keywords

    human capital; responsibility; non- discrimination; continuous vocational training;
    All these keywords.

    JEL classification:

    • I25 - Health, Education, and Welfare - - Education - - - Education and Economic Development
    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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