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

Abstract

Human 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.