International Journal of

ADVANCED AND APPLIED SCIENCES

EISSN: 2313-3724, Print ISSN: 2313-626X

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 Volume 9, Issue 4 (April 2022), Pages: 35-43

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 Original Research Paper

 Title: The interstate development of human capital accounting: Assessment and modeling of the economic effect

 Author(s): Maryna Chyzhevska 1, Svitlana Sytniakivska 2, Marija Demydova 3, Svitlana Bebko 4, Polina Puzyrova 4, *, Vita Dovbush 5, Nataliia Klymenchukova 6

 Affiliation(s):

 1Department of Economic Theory and Economic Cybernetics, National University Yuri Kondratyuk Poltava Polytechnic, Poltava, Ukraine
 2Department of Social Technologies, Zhytomyr Ivan Franko State University, Zhytomyr, Ukraine
 3Department of Management and Law, Dnipro State Agrarian and Economic University, Dnipro, Ukraine
 4Department of Economics and Services, Kyiv National University of Technologies and Design, Kyiv, Ukraine
 5Department of Entrepreneurship and Business, Kyiv National University of Technologies and Design, Kyiv, Ukraine
 6Department of Marketing, Economics, Management and Administration, National Academy of Management, Kyiv, Ukraine

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 * Corresponding Author. 

  Corresponding author's ORCID profile: https://orcid.org/0000-0003-0839-8730

 Digital Object Identifier: 

 https://doi.org/10.21833/ijaas.2022.04.005

 Abstract:

The aim of the article is to develop a methodology for determining the effectiveness and accounting of human capital in the context of interstate comparison. The article notes the importance of systematic accounting for the interstate development of human capital. It is emphasized that there is no relevant methodology in the scientific world for determining the effectiveness and human capital accounting in the context of interstate comparison. Taking into account the above, the authors proposed a method of human capital accounting using the information resource of the UN statistical database. In the article, for the first time in the scientific world, the comparative interstate human capital accounting with the use of the modified first principal component analysis is carried out. The method proposed by the authors involves the use of a variety of socio-economic and demographic indicators of 29 countries of the world and the modeling of a single integral indicator of human capital accounting. The integral indicator made it possible to take into account and compare the level of human capital development in different countries in the dynamics. The proposed method will allow interested stakeholders to systematically record, evaluate and compare the state of human resource development with other countries of the world. 

 © 2022 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).

 Keywords: Human capital accounting, Management decisions, Personnel policy, Competitiveness, Innovative economy, Interstate comparison, State support

 Article History: Received 18 August 2021, Received in revised form 7 February 2022, Accepted 7 February 2022

 Acknowledgment 

No Acknowledgment.

 Compliance with ethical standards

 Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article.

 Citation:

 Chyzhevska M, Sytniakivska S, and Demydova M et al. (2022). The interstate development of human capital accounting: Assessment and modeling of the economic effect. International Journal of Advanced and Applied Sciences, 9(4): 35-43

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 Figures

 Fig. 1 Fig. 2 Fig. 3 Fig. 4

 Tables

 Table 1

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