Njouonang

Our work is entitled ＂Problematic of the activation of the human capital of the entities of intellectual service: case of the Brain consulting firm＂. The objective here is to demonstrate the necessity to carry the accounting value of the human capital in the assets of the balance sheet in this specific type of structure that is the firm, because the value or the wealth is generated only by the knowledge and the competences of the men who are the only ones to get the economic advantages to the entity; what answers the principal condition of activation of an intangible asset as defined by the revised accounting law OHADA and its accounting system. The problem raised here is that of the capitalization of human capital, i.e. the recording of the book value of the entity’s human capital, which refers to the procedure or the appropriate accounting treatment to arrive at the definition of the book value of human capital to be recorded in the balance sheet. Thus said, this allowed us to raise the following question: How does the activation of the human capital of intellectual service entities lead to an increase in the value and financial performance of the entity?