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Creating a human capital reporting framework: useful or not?

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  • Nicoleta Maria Ienciu
  • Ionel-Alin Ienciu
  • Marius Ioan MihuÅ£

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.

Suggested Citation

  • Nicoleta Maria Ienciu & Ionel-Alin Ienciu & Marius Ioan MihuÅ£, 2016. "Creating a human capital reporting framework: useful or not?," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 7(1), pages 45-54.
    • Handle: RePEc:ids:ijecac:v:7:y:2016:i:1:p:45-54
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    References listed on IDEAS

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    1. Jing Li & Richard Pike & Roszaini Haniffa, 2008. "Intellectual capital disclosure and corporate governance structure in UK firms," Accounting and Business Research, Taylor & Francis Journals, vol. 38(2), pages 137-159.
    2. Emma Garcia-meca & Isabel Parra & Manuel Larran & Isabel Martinez, 2005. "The explanatory factors of intellectual capital disclosure to financial analysts," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 63-94.
    3. McPhail, Ken, 2009. "Where is the ethical knowledge in the knowledge economy?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 804-822.
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