MICECH: Un Modelo de Integración entre Contabilidad Estratégica y Gestión del Capital Humano para la Creación de Valor Organizacional
DOI:
https://doi.org/10.71112/asfdev91Schlagwörter:
contabilidad estratégica, capital humano, gestión del talento, desempeño financiero, modelo MICECH, activos intangibles.Abstract
La contabilidad estratégica atraviesa una transformación impulsada por el peso creciente de los intangibles en la creación de valor, reconocida por el IASB al iniciar en 2024 una revisión de la NIC 38. Este artículo desarrolla un modelo conceptual que integra la contabilidad estratégica con la gestión del capital humano para medir su impacto en el desempeño financiero. Mediante revisión de literatura (2021-2026) y triangulación teórica —Teoría del Capital Humano, Teoría de Recursos y Capacidades, y lógica causal del Balanced Scorecard— se propone el Modelo Integrado de Contabilidad Estratégica y Gestión del Capital Humano (MICECH), en cuatro capas: capital humano de base, gestión y analítica del talento, traducción contable-financiera y desempeño estratégico integrado. La evidencia revisada confirma una relación positiva entre gestión del capital humano, desempeño ESG y desempeño financiero, concentrada en Estados Unidos, con una brecha empírica marcada en Latinoamérica. MICECH constituye un aporte original que articula disciplinas desconectadas.
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Copyright (c) 2026 Jovana Ellis de Grimes, Ariadna Yanis, Catalina Núñez (Autor/a)
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