Human Resource Accounting in Knowledge-Based Organizations in the Digital Era: A Systematic Literature Review

Authors

  • Yunita Kwartarani Universitas Pamulang, South Tangerang, Indonesia
  • Suripto Universitas Pamulang, South Tangerang, Indonesia
  • Endang Ruhiyat Universitas Pamulang, South Tangerang, Indonesia

DOI:

https://doi.org/10.32493/jiaup.v14i2.57892

Keywords:

Digital Era, Digital Transformation, Human Resource Accounting, Human Resource Management, Knowledge Organization

Abstract

Human Resource Accounting (HRA) has gained increasing attention in the digital era, particularly within knowledge-based organizations where human capital plays a strategic role in value creation and sustainable competitiveness. Rapid digital transformation, driven by Industry 4.0, has shifted organizational dependence from physical assets toward knowledge, skills, and competencies of human resources. This condition raises the need for accounting systems capable of capturing and reporting the value of human resources more comprehensively. This study aims to examine the development, relevance, and strategic role of Human Resource Accounting in knowledge organizations within the digital era context. This research employs a qualitative approach using a Systematic Literature Review (SLR) method. Data were collected from national and international scientific journals published between 2021 and 2025, sourced from reputable databases such as Google Scholar and Scopus. Content analysis was applied to identify key themes, conceptual frameworks, and research trends related to HRA, digital human resource management, and knowledge-based organizations. The findings indicate that digital transformation strengthens the urgency of implementing HRA as a strategic management tool rather than merely a normative accounting concept. The integration of digital technologies, including information systems, data analytics, and artificial intelligence, enhances the relevance, accuracy, and usefulness of HRA information for managerial decision-making. Furthermore, HRA contributes to improved transparency, organizational value, and sustainable competitive advantage. However, challenges remain, particularly regarding measurement complexity and the absence of standardized reporting frameworks. Therefore, future research and regulatory efforts are required to develop adaptive and digital-oriented HRA standards.

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Published

2026-07-31

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Vol. 14 No. 2 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang

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