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With the objective of analyzing accounting as a platform for managing human talent in business organizations, a documentary research is carried out with a bibliographic design, supported by an in-depth review of each of the categories, as well as units of analysis of the selected topic, which allows the collection of information from different sources, on a sample constituted by theoretical reference elements. To then extract through a matrix previously formulated the information examined, consisting of aspects that implicitly or explicitly support the conceptualizations of accounting, finance, intangible assets, human talent management, knowledge management, intellectual capital and methods to measure it, as well as Business organizations. Concluding that accounting is articulated and corresponds to the management of human talent of any organization, therefore effectively requires involved in their processes the measurement of intellectual capital generated, as part of economic events undertaken at a given time. In this sense, in the research it was viable to explore the different methods used for the recognition of these intangible assets, as part of the company’s functionality, considering that the changes that have taken place in the world economy lead to sustaining the condition of knowledge as a fundamental element of the global economic scene, consequently it is not strange, nor something foreign to the organizational development, that the different accounting levels of the companies are interested in controlling and managing the aforementioned factor.

La contabilidad como plataforma de gestión del talento humano en las organizaciones empresariales