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National context of human capital reporting. The Romanian economists perception about influential elements of human capital reporting

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cris.sourceIdoai:irek.ase.md:123456789/1620
dc.creatorNita, Diana-Nicoleta
dc.date2021-12-20T11:23:10Z
dc.date2021-12-20T11:23:10Z
dc.date2021-04
dc.date.accessioned2023-11-13T20:51:31Z
dc.date.available2023-11-13T20:51:31Z
dc.descriptionNITA, Diana-Nicoleta. National context of human capital reporting. The Romanian economists perception about influential elements of human capital reporting. In: International scientific conference on accounting, ISCA 2021 [online]: Culegere de articole științifice, 10 Edition, April 1-2, 2021. Chişinău: ASEM, 2021, pp. 191-198. ISBN 978-9975-155-25-0.
dc.descriptionHuman capital reporting is under the sign of volunteering. Researchers have tried to identify the elements that influence human capital reporting, but at the national level, the research of these elements is in an incipient stage. The objective of the research is to identify the elements that have an influence on companies in order to report information about human capital. Using the quantitative method, the questionnaire, the perception of Romanian economists regarding the elements of influence was identified. All research hypotheses were statistically analysed, based on the answers received. The present study contributes to bringing the national research close to the results of the international research on the influencing elements of human capital reporting. JEL: A10, B40, C10.
dc.formatapplication/pdf
dc.identifier978-9975-155-25-0
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1620
dc.identifier.urihttps://cris.ase.md/handle/123456789/4458
dc.languageen
dc.publisherASEM
dc.subjecthuman capital
dc.subjecthuman capital disclosing
dc.subjectelements of influence in the human capital reporting
dc.titleNational context of human capital reporting. The Romanian economists perception about influential elements of human capital reporting
dc.typeArticle
dspace.entity.typePublication
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