Legislative Challenges and their Impact on Human Resources Accounting

Abstract

This paper analyzes the impact of legislative changes on human resources accounting in Romania during the period 2024–2026, within a context characterized by fiscal instability and accelerated digitalization. The research is based on an analysis of the national and European legislative frameworks, combined with statistical data provided by Eurostat and the National Institute of Statistics. The results highlight that frequent legislative interventions have led to increased labor costs and amplified the complexity of accounting processes, particularly through the expansion of reporting and digitization obligations. In this context, human resources accounting is evolving into a function predominantly focused on compliance. The study underscores the need for a more predictable legislative framework to support effective financial planning. CZU: 347.73:[657:005.96]; JEL: M41