Accounting and Analytical Support for Assessing the Competency-Based Resilience of Human Capital within the National Economic Security System
DOI:
https://doi.org/10.58423/2786-6742/2026-14-442-460Keywords:
human capital, competency resilience, competencies, national economic security, accounting and analytical support, adaptability, resilience, assessmentAbstract
Increasing security risks, the digitalization of the economy, and changes in the labor market necessitate the development of human capital competency resilience. The ability to maintain, update, and adapt competencies is therefore a key prerequisite for ensuring national economic security. The aim of this study is to substantiate the theoretical foundations of human capital competency resilience and to develop an approach to its assessment based on accounting and analytical support within the national economic security system. The study employs analysis and synthesis, logical generalization, a systems approach, classification, graphical analysis, indicator-based assessment, integral index assessment, and the abstract-logical methods. These methods made it possible to substantiate the theoretical foundations of the human capital competency resilience, systematize threats to its development, and develop an approach to its assessment within the national economic security system. Human capital competency resilience is defined as the ability to preserve, adapt, restore, and develop competencies in response to the needs of the economy and changes in the external environment. The main groups of threats to the competency resilience of human capital have been identified, including demographic, educational, technological, socioeconomic, and institutional threats. A mechanism for ensuring the competency resilience of human capital has been proposed, and a system for its accounting and analytical support based on accounting, human resources, and statistical information has been substantiated. An integrated index of human capital competency resilience has been developed, which makes it possible to comprehensively assess the level of development of key competencies and identify problem areas in their formation. The most important conclusion is that the human capital competency resilience is a crucial prerequisite for ensuring a country’s economic security and enhancing its ability to respond to contemporary challenges. The proposed assessment approach provides a comprehensive characterization of the state of human capital, the identification of risks associated with the loss of competencies, and the creation of an information base for making management decisions in the field of human potential development.
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