Author(s)

Yuan Song ¹

Affiliation(s)

¹ School of Economics and Management, Shanghai University of Political Science and Law, Shanghai, 201701, China

Corresponding Author

Yuan Song

ABSTRACT

There are lots of limitations to the traditional human capital management framework, such as lack of diversification of the competency structure of human talent, low rate of knowledge conversion, and lack of exploitation of the value of human capital. It thus becomes hard for organizations to fulfill the requirement of the quality development of organizations in the age of intelligent transformation. This paper adopts the human-AI collaboration theory and builds an analysis framework of "human-AI collaboration", "competency improvement of individual" and "corporate human capital value appreciation". Human-AI collaboration process mechanism is elaborated in this paper in three dimensions, which consist of individual competency transformation, human capital value reform and collaborative development. Furthermore, some cases in manufacturing, finance, Internet, health care industries have been selected in this paper. Comparative analysis on individual competency and corporate human capital value transformation before and after human-AI collaboration is done through case statistics analysis, composite index evaluation, etc. From the study, it was found out that in the financial industry, by applying the human-AI collaboration, the time needed for the assessment of one loan application has been decreased from 3 days to 0.8 days, the client base of one relationship manager has increased from 120 to 210, and the proportion of data analysis training has increased from 18% to 57%.

KEYWORDS

Human-AI Collaboration; Individual Capabilities; Human Capital; Capability Transformation; Value Co-Creation

CITE THIS PAPER

Yuan Song. Individual Capabilities and Corporate Human Capital in the Context of Human-AI Collaboration. Accounting and Corporate Management (2026). Vol. 8, No. 1, 149-157. DOI: http://dx.doi.org/10.23977/acccm.2026.080119.

REFERENCES

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