In a changing world characterized by an acute crisis of resources, it is necessary to rethink the issue of human resources, the only one that is practically unlimited and renewable in time. Human capital is one of the most important factor that, over the last decades, has decisively contributed to the economic success of developed countries. The linkage of human capital with the other factors of production used in the economy, the computerized society, the technical, quality and efficiency of the production of goods and services has become an undeniable truth in the modern world. It follows that no sustainable growth and development strategy would become effective if the importance of human capital were to be minimized or ignored. Regarding these considerations, we aimed to accomplish this approach, to carry out a theoretical and methodological analysis that addresses the main obstacles in evaluating and accounting for human capital. The paper finalizes with relevant conclusions, resulting from the considerable researches carried out due to the obvious importance of human capital in the economy, as well as the development of the human resources accounting system. © © 2018 International Business Information Management Association (IBIMA).
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