ACCOUNTING HUMAN CAPITAL AS A FACTOR IN INCREASING AN ORGANIZATION’S INVESTMENT APPEAL
Abstract
In the context of the emerging knowledge economy and the growing role of intangible value drivers, the issue of reflecting human capital in the accounting system is acquiring strategic importance, as the quality, competence, and innovative potential of personnel increasingly determine an organization’s competitiveness, financial stability, and investment attractiveness. This article examines the theoretical foundations of the human capital concept, analyzes the existing limitations of the traditional accounting model in terms of recognizing and valuing human resources, substantiates the need to develop methodological approaches to disclosing human capital information in financial and integrated reporting, and examines the impact of the transparency of such information on investment decisions.