THE C-SUITE'S NEW MVP: WHY HUMAN CAPITAL IS NOW THE KEY STRATEGIC ASSET

Authors

Arief Sumarsono , Ramon Zamora , Dhenny Asmarazisa

DOI:

10.5281/zenodo.18641039

Published:

2025-12-19

Downloads

Abstract

This article examines the transformative role of data analytics in modern human resource management, known as Data-Driven HR. The background outlines the shift from traditional, intuition-based HR practices to a strategic, evidence-based approach This article examines the pivotal shift recognizing human capital as the primary strategic asset in the modern knowledge economy. The background establishes the transition from industrial-era models, where physical and financial capital were paramount, to a landscape where innovation, agility, and intellectual property drive competitive advantage. The objective is to argue for the C-suite's direct ownership of human capital strategy, moving it beyond the traditional HR domain. The methodology involves a synthesis of contemporary business literature, analysis of corporate reporting trends, and review of executive leadership frameworks. The results indicate that organizations treating talent strategy as a core CEO and CFO priority demonstrate superior resilience, innovation, and financial performance. The discussion contends that this requires new metrics integrating human capital into financial analysis and a fundamental re-evaluation of leadership agendas. In conclusion, human capital is the new source of sustainable value, demanding a reformed strategic lens where talent outcomes are inseparable from business outcomes.

Keywords:

Human Capital Strategic Asset C-Suite Talent Strategy

References

Black, J. S. (2019). Competing for and with Human Capital. In Competing for and with Human Capital. https://doi.org/10.4324/9780429284090

Chinekwu Somtochukwu Odionu, Bernadette Bristol-Alagbariya, & Richard Okon. (2024). Data-driven decision making in human resources to optimize talent acquisition and retention. International Journal of Scholarly Research and Reviews, 5(2). https://doi.org/10.56781/ijsrr.2024.5.2.0051

Corrado, C., Haskel, J., Jona-Lasinio, C., & Iommi, M. (2022). Intangible Capital and Modern Economies. Journal of Economic Perspectives, 36(3). https://doi.org/10.1257/jep.36.3.3

Crouzet, N., Eberly, J. C., Eisfeldt, A. L., & Papanikolaou, D. (2022). The Economics of Intangible Capital. Journal of Economic Perspectives, 36(3). https://doi.org/10.1257/jep.36.3.29

De Boer, S. (2021). Intangible ironies: investor mispricing of company assets on and off its balance sheet. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3789714

Esho, E., & Verhoef, G. (2020). A holistic model of human capital for value creation and superior firm performance: The Strategic factor market model. Cogent Business & Management, 7(1), 1728998. https://doi.org/10.1080/23311975.2020.1728998

Esposito, M., & Roos, J. (2023). Reimagining the Economy: Toward a Human-Centric Approach. Innovations: Technology, Governance, Globalization, 13(3–4). https://doi.org/10.1162/inov_a_00290

Gerhart, B., & Feng, J. (2021). The Resource-Based View of the Firm, Human Resources, and Human Capital: Progress and Prospects. Journal of Management, 47(7). https://doi.org/10.1177/0149206320978799

Harangozó, T. (2020). Integrating human capital into corporate strategic performance management Practical challenges and implications from the leader’s perspective. Vezetéstudomány / Budapest Management Review, 51(5), 51–64. https://doi.org/10.14267/VEZTUD.2020.05.05

Kogan, L., & Papanikolaou, D. (2019). Technological Innovation, Intangible Capital, and Asset Prices. In Annual Review of Financial Economics (Vol. 11). https://doi.org/10.1146/annurev-financial-110118-123049

Li, F. (2020). Intangibles: The Missing Ingredient in Book Value. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3686595

Lim, S. C., Macias, A. J., & Moeller, T. (2014). Intangible Assets and Capital Structure. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2514551

Marwah, P., Agarwal, V., Mishra, S., Traisa, R., & Faiz, A. (2024). Strategic management of human resources: Analysing the significance of human capital in the organization. Multidisciplinary Reviews, 6, 2023ss091. https://doi.org/10.31893/multirev.2023ss091

Moliterno, T. P., & Nyberg, A. J. (2019). Strategic human capital resources: A brief history, construct definition, and introduction to the handbook of research on strategic human capital resources. In Handbook of Research on Strategic Human Capital Resources. https://doi.org/10.4337/9781788116695.00006

People are the key. (2024). Strategic Direction, 40(7), 24–25. https://doi.org/10.1108/SD-08-2024-0133

Sridar, S. P. (2023). DATA-DRIVEN TALENT STRATEGY: NAVIGATING WORKFORCE OPTIMIZATION WITH AI AND ANALYTICS. ShodhKosh: Journal of Visual and Performing Arts, 4(1). https://doi.org/10.29121/shodhkosh.v4.i1.2023.5762

Valério, P. P., Moura, P. L. F., Pereira, M. A., Mendonça, J. C. F., & Arêdes, B. A. R. (2025). Interrelation Between Management, People, Leadership, and Innovation In Promoting Competitiveness: A Brief Reflective Approach. Revista de Gestão Social e Ambiental, 19(3). https://doi.org/10.24857/rgsa.v19n3-054

Westover, J. (2025). Harnessing Human Capital: How Strategic HR Drives Competitive Advantage. Human Capital Leadership Review, 17(2). https://doi.org/10.70175/hclreview.2020.17.2.9

Author Biographies

Arief Sumarsono, Universitas Riau Kepulauan, Indonesia

Author Origin : Indonesia

Ramon Zamora, Universitas Riau Kepulauan, Indonesia

Author Origin : Indonesia

Dhenny Asmarazisa, Universitas Riau Kepulauan, Indonesia

Author Origin : Indonesia

Downloads

Download data is not yet available.

How to Cite

Arief Sumarsono, Ramon Zamora, & Dhenny Asmarazisa. (2025). THE C-SUITE’S NEW MVP: WHY HUMAN CAPITAL IS NOW THE KEY STRATEGIC ASSET. Multidiciplinary Output Research For Actual and International Issue (MORFAI), 6(1), 873–880. https://doi.org/10.5281/zenodo.18641039

Similar Articles

<< < 1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)

1 2 3 4 > >>