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Is HRCA a concept which summarizes the innovation work in the most intrinsic parts of firms during the last decades? Why does HRCA still hit values and principles, even if it has had time to ripen?

Birgitta Olsson (School of Business, Stockholm University, Stockholm, Sweden)

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 1 January 2005

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Abstract

Purpose

The purpose of this paper is to give an overview of the concept of HRCA – human resource costing and accounting – and to encourage debate in this research area. The knowledge dimensions or research areas of HRCA could be described by using a simple model or classification scheme. The model could be seen as a way to describe the links between accounting and financial calculation in company development, a development characterized as the innovation of the intrinsic area in a company. The three articles in this issue are also introduced, with a short overview of each of them.

Design/methodology/approach

The objective is achieved by a pure theoretical approach. The subject of the paper is to try to explain the existence of the people dimension in the two knowledge areas of “accounting” and “costing” and link them to the “external” and “internal” organizational perspectives. In the HRCA area the aim is to see and understand the common body for these two areas of research: how to make people more transparent in a company's business. This is referred to as the “people dimension”.

Findings

In the article a model is reported which the author has found to be helpful when discussing the people dimension in organizational innovation. The model is helpful if one wishes to study and understand the innovation work going on in the most intrinsic and traditional parts of a company, usually driven in the same way, by rules and traditions, year after year.

Originality/value

The contribution of the paper is that it introduces the concept of the “people dimension” as the common interest for those dealing with accounting or costing in the forefront of development. The paper is of value for those dealing with trying to understand why human and intellectual capital has not become more accepted as something to be made more transparent in accounting and costing.

Keywords

Citation

Olsson, B. (2005), "Is HRCA a concept which summarizes the innovation work in the most intrinsic parts of firms during the last decades? Why does HRCA still hit values and principles, even if it has had time to ripen?", Journal of Human Resource Costing & Accounting, Vol. 9 No. 1, pp. 4-9. https://doi.org/10.1108/14013380510636667

Publisher

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Emerald Group Publishing Limited

Copyright © 2005, Emerald Group Publishing Limited