Recognition and Evaluation of Human Capital: A Literature Perspective
Author:
Nicoleta Maria IENCIU, Ph. D. Student
JEL:
M 59
DOI:
Keywords:
human capital, recognition, valuation, literature, theoretical perspective
Abstract:
The paper reviews the existing literature relating to the recognition and evaluation of human capital by providing a short overview of it. Presently, the accounting regulations allow for inconsistencies in the recognition and evaluation of human capital and for this reason this topic arise many dilemmas and controversies. The purpose of this review is to provide evidence and alternatives developed in the literature in order to help both the academic and practical environment toward valorization and understanding human capital.