Title: Creating a human capital reporting framework: useful or not?

Authors: Nicoleta Maria Ienciu; Ionel-Alin Ienciu; Marius Ioan Mihuţ

Addresses: Faculty of Economics and Business Administration, Babeș-Bolyai University, 58-60 Theodor Mihali Street, Cluj-Napoca, Romania ' Faculty of Economics and Business Administration, Babeș-Bolyai University, 58-60 Theodor Mihali Street, Cluj-Napoca, Romania ' Faculty of Economics and Business Administration, Babeș-Bolyai University, 58-60 Theodor Mihali Street, Cluj-Napoca, Romania

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.

DOI: 10.1504/IJEA.2016.076752

International Journal of Economics and Accounting, 2016 Vol.7 No.1, pp.45 - 54

Received: 21 Aug 2015
Accepted: 21 Aug 2015

Published online: 26 May 2016 *

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