Abstract

This study aims to analyze the indirect impact of both human resource investment (specifically through training and development) and voice advertising on consumer purchasing decisions, from an accounting perspective that seeks to interpret the resulting intangible added value. A quantitative approach was adopted, relying on a structured questionnaire as the primary data collection tool. The sample included 474 consumers from Eastern Algeria. Structural Equation Modeling (SEM) was employed using AMOS.v23 to examine the relationships among variables. The findings revealed no statistically significant direct relationships between the independent variables (human resource investment and voice advertising) and purchasing decisions. However, the study identified significant indirect effects mediated by improved marketing strategies, credibility, and innovation in advertising. These results suggest that the real impact of human resource investment and modern advertising tools emerges only within an integrated marketing framework grounded in creativity and credibility. Such an approach contributes to the generation of intangible added value, such as strengthened customer loyalty and enhanced corporate image. The study underscores the importance of incorporating these dimensions into modern accounting reports to align with evolving economic contexts and to enhance accounting’s capacity to assess the comprehensive market value of organizations.