Human Resources Accounting: A Systematic Literature Review and Bibliometric Analysis

Several decades of scholarship have explored Human Resources Accounting, yet comprehensive and in-depth investigations into this critical topic remain relatively scarce. To address this gap, the present study undertakes a systematic literature review and bibliometric analysis of existing empirical research. Utilizing the Systematic Literature Review methodology, a total of 1,974 relevant publications were retrieved from the Scopus database, covering the period from 1972 through the evaluation cutoff date of November 10, 2025. The compiled data were subsequently evaluated using VOSviewer software. The primary findings indicate that research on Human Resources Accounting is still sparse in developing regions, as prior studies have predominantly concentrated on developed nations such as the United States. Consequently, future investigations are strongly encouraged to focus on emerging economies while simultaneously integrating various valuation methodologies including historical cost, replacement cost, opportunity cost, and economic value approaches into the broader conceptual framework of Human Resources Accounting. Certain limitations must be acknowledged, notably the reliance exclusively on the Scopus database, which suggests that subsequent studies could improve generalizability by incorporating additional repositories. From a practical perspective, this research supplies a structured framework for identifying, quantifying, and reporting the value of human assets while reaffirming employees as vital organizational resources. On a social level, robust accounting practices foster a supportive workplace culture, boost employee well-being and engagement, and effectively mitigate turnover rates, thereby serving as a vital mediator connecting human resource management with corporate operational efficiency in the face of global competition.