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Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital

Author

Listed:
  • Riana Iren RADU

    (“Dunarea de Jos” University of Galati, Romania)

  • Iuliana Oana MIHAI

    (“Dunarea de Jos” University of Galati, Romania)

  • Violeta ISAI

    (“Dunarea de Jos” University of Galati, Romania)

Abstract

At present, human capital generates interest in the global economic system for both researchers and different organizations, having both favorable and unfavorable arguments for recognizing accounting and financial reporting. However, aspects regarding the human capital are not clear and there is no international convention to provide unitary regulatory practice. In this context, having as a source of information papers belonging to well-known authors, specialized articles published at national and international level, we have corroborated the essential ideas to highlight the human capital characteristics, surnamed "the new millennium currency", as component of human capital being considered the best asset of a company.

Suggested Citation

  • Riana Iren RADU & Iuliana Oana MIHAI & Violeta ISAI, 2017. "Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital," Proceedings RCE 2017, Editura Lumen, vol. 0, pages 135-145, November.
    • Handle: RePEc:lum:progal:v::y:2017:i::p:135-145
    DOI: https://doi.org/10.18662/lumproc.rce2017.1.11
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    Cited by:

    1. Monica Laura Zlati & Romeo-Victor Ionescu & Valentin Marian Antohi, 2021. "Impact Study on Social Accounting Matrix by Intrabusiness Analysis," IJERPH, MDPI, vol. 18(23), pages 1-22, November.

    More about this item

    Keywords

    human resources; recognition; capital; intangible assets. Title of Book: Risk in Contemporary Economy;
    All these keywords.

    JEL classification:

    • A23 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Graduate
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M51 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Firm Employment Decisions; Promotions

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