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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.

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