THE ASSETIZATION OF TALENT: THEORETICAL FOUNDATIONS, QUANTITATIVE VALUATION MODELS, AND AUDITING PROTOCOLS FOR HUMAN RESOURCE ACCOUNTING (HRA)

In the high-velocity knowledge economy, the primary constraint on corporate scale and enterprise value is no longer physical equipment or financial access, but the specialized capability and cognitive efficiency of corporate workforce networks. This article evaluates the operational frameworks of Human Resource Accounting (HRA) within international financial reporting guidelines and non-financial capital disclosure metrics. By analyzing advanced corporate evaluation models—including Flamholtz’s Stochastic Rewards Model, the Historical Acquisition Cost Approach, and the Lev and Schwartz Economic Value Model—this study establishes a structured diagnostic verification framework for external auditors and corporate controllers. Integrating rigorous mathematical evaluation methods with advanced risk impairment tracking procedures provides corporate oversight authorities with a clear methodology for identifying talent metrics, preventing greenwashing of human capital claims, and verifying balance sheet transparency.