Area of competence validated and popularized throughout the world as complementary,

essential and without competition with the existing


Positioning in relation to the IIA Knowledge Areas

The collaboration we are offering you is to gain access to interdisciplinary skills that have become essential to reach the 2022 milestone.

  • HCM accounting Technology is not a competitor offering to IIA's INTERNAL AUDIT COMPETENCY FRAMEWORK. This is an offer that complements the PERFORMANCE, ENVIRONMENT and LEADERSHIP & COMMUNICATION sections of the IIA. You will also note that only the Knowledge Area of the IIIA ENVIRONMENT mentions "Accounting and finance" with as GENERAL AWARENESS, Identify various financial and managerial accounting concepts and underlying principles; APPLIED KNOWLEDGE: Conduct financial analyzes; examine and interpret financial statement; EXPERT: Evaluate financial statement accuracy and provide assurance.

Validation of the HCMA Tech offer

Prior to the publication by Harvard University (United States) and the Center for Financial Stability (USA) of the popularization book published in UK on March 1, 2021 by Emerald Publishing Ltd (Volume 28 of the Series: International Symposia in Economic Theory and Econometrics), HCMA Tech has been validated and disseminated in their network by World Finance Conference, (Malta 2020), Modern Research in Management, Economics and Accounting (MEA, Berlin 2020), Society of Interdisciplinary Business & Economics Research (Osaka, Japan 2020), Academy of Management (AOM, Lyon, France, 2020), Society of Interdisciplinary Business & Economics Research (Seoul, South Korea 2020) and IHRM 2020 International Human Resource Management Conference.

Background & Opportunity

HCM Accounting Tech comes from a finding that has gained consensus at the global level:

The compartmentalization of teaching in universities and MBA programs into specialized disciplines and units have not resolved the problem of real-time integration of the required HR-Finance processes given the preponderant effect of HR on socio-economic drivers, factors or causes of operational risk losses. Putting business fields side by side, i.e., business disciplines silos, as is normally the case in MBA programs, is not enough to create the transversal interaction dynamic needed for firms to achieve expected financial performance goals. As a result, there are very few experts in this field worldwide; few graduates today have the cross-cutting or vertical skills required to achieve the internal financial performance objectives expected from the mitigation of operational risk losses as required by the single standard approach (SA) applicable from January 1, 2022.

Consequently, the expertise to take this step is particularly scarce worldwide.

The cross-cutting key lies in the ability to integrate the management accounting processes (analytical accounting or business accounting) in the logic of the organizational dynamics that comes under the field of psycho-sociology of organizations (occupational psychology) to anticipate and to mitigate operating losses or operational risk losses. Only one publisher (Lele-HCM accounting Industry Inc.) is the unique entity that holds this key.  The founder, Dr. Pascal Lélé, holds three PhDs with expertise on the foundations of a trans-disciplinary or interdisciplinary approach to transversal dynamics of organizations (management accounting focused on human resources).

Prior to international conferences, the HCM Accounting technology was popularized by the World Association of IT Audit with the assistance of experts and academics from 3 EU universities and 2 US universities specializing in Enterprise Risk Management (See ISACA Journal, USA, 2013, 2014 and 2016). The accounting procedures as well as the human capital value added accounts (HCAV) were modeled under the supervision of the Department of Accounting of the University of San Francisco which also supports as a co-author the global popularization through the single portal HCM Accounting Academy