Improving Labor and Payroll Accounting in Business Entities Based on International Standards

This article examines the theoretical, legal and practical aspects of labor and payroll accounting in business entities through an international perspective. The study focuses on the economic nature of remuneration, the transparency of settlements with employees, internal control, digitalization, payroll risk management and the protection of payroll-related information. The article develops practical recommendations for enterprises on the basis of IAS 19 Employee Benefits, International Labour Organization principles, the COSO internal control framework, information security requirements and national regulatory approaches. The findings demonstrate that an integrated HR-payroll system, electronic time sheets, audit trails, role-based access, employee self-service and analytical dashboards can improve accounting accuracy, strengthen managerial control and reduce disputes with employees.