HUMAN TALENT MANAGEMENT BASED ON COMPETENCES FOR ACCOUNTING-FINANCIAL DECISION-MAKING

Objective: The globalization of the economy requires companies to constantly diagnose their administrative processes where the scope of their productivity, competitiveness and quality constitute fundamental elements in the operational and strategic development of companies and organizations. Therefore, it proposes a conceptual stop on the effects of globalization, internationalization and the impact it produces on the administrative, operational and strategic management of human talent, the new forms of competitiveness in the accounting -financial sector. Methodology It is a documentary and systematic review located in specialized databases between 2019 and 2021 in Scopus and journals contained in the ranking of the first 100 articles that deal with the specialty in Google Scholar. Results: Given the accelerated technological development that is manifested and from the most recent techniques of Artificial Intelligence, the work and the management of Talent itself are promoted through mobile phones and the web, greater confidence is generated in society, which deposits in the professional increasingly compromising, questioned and valued by all instances. Results: a marked relationship between the management of human talent and obtaining better results in business is evident, for which different stages that interact from a flow are proposed, to conceive the process of human talent management. Originality: The talent management of the accounting professional becomes an exclusive practice due to its interdisciplinary characteristics and its crucial importance in organizations, companies and society.