TY  - JOUR
AB  - Human resource costing and accounting (HRCA) has been the subject of much model construction but there has been little research as to how these models are utilised in practical decision‐making and implementation. This issue is addressed in three studies covering different aspects of HRCA. The first study shows that decisions are influenced in an experimental situation by HRCA information in such a way that the decisions are made in accordance with the content of the information. In the second study, the stimulating and inhibiting factors of force‐field analysis are used to examine a possible implementation of the methods of HRCA. In the third study, developments some years after a number of managers have come into contact with HRCA are examined. The conclusion is that HRCA has been useful as a basis for decisions or actions concerning human resource decision‐making
VL  - 1
IS  - 1
SN  - 1401-338X
DO  - 10.1108/eb029026
UR  - https://doi.org/10.1108/eb029026
AU  - JOHANSON ULF
AU  - NILSON MARIANNE
PY  - 1996
Y1  - 1996/01/01
TI  - The Usefulness of Human Resource Costing and Accounting
T2  - Journal of Human Resource Costing & Accounting
PB  - MCB UP Ltd
SP  - 117
EP  - 138
Y2  - 2024/05/14
ER  -