<![CDATA[Background: Organizations routinely describe employees as strategic assets while treating workforce expenditure mainly as a period cost and reporting only headcount, turnover, or training hours. This creates a gap between claims about people and evidence about capability, risk, and value creation.Aims: This article develops a human-capital governance framework that links workforce investment, capability evidence, employee outcomes, operational performance, and long-term enterprise value.Research Method: The study uses an integrative conceptual review. Peer-reviewed literature, professional standards, and official institutional sources are synthesized through construct clarification, mechanism mapping, governance analysis, and development of propositions. The article does not report fabricated respondents, database counts, or statistical estimates.Results and Conclusion: The synthesis indicates that organizational value arises when information, decisions, controls, and performance measures operate as an integrated management system. Technology or functional activity alone is insufficient. Clear accountability, reliable data, balanced indicators, and periodic review are the principal enabling conditions.Contribution: The paper offers a practical capability framework and testable propositions that can guide organizational assessment and subsequent empirical research.]]>
Copyrights © 2025
