Intellectual Capital and Human Resources as Objects of Accounting and Control
Purpose: The article is aimed at identifying the features of the intellectual capital and human resources as objects of accounting and control, which build a conceptual basis for the development of methodological approaches to forming an accounting and analytical system of commercial organizations, internal control and audit methods. Design/Methodology/Approach: To achieve this goal, it is necessary to determine the features of the intellectual capital and human resources, to clarify the conceptual apparatus in the research area, to carry out structuring and cascading of accounting and control objects in the research area and to formulate recommendations for the practical application of structured accounting and control objects in the research area. Findings: Methodological approaches to structuring accounting and control objects in the field of the intellectual capital and human resources have been developed in this research forming an accounting and analytical system of commercial organizations. Practical implications: The results of the study can be implemented in the accounting practice of commercial organizations. In particular, the developed methodological approaches can be used in the formation of a structured plan of accounts of an economic entity, in internal control and audit, as well as in providing a wide range of audit and consulting services related to intellectual capital and human resources. Originality/value: The main contribution of this research is the structuring of accounting and control objects in the field of intellectual capital and human resources.