Category:Accounting and Finance
Table of contents
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
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…
A pressing research question in human resources (HR) is how to determine the value HR adds to a firm. This article seeks to address this issue
This paper seeks to present the positions and conclusions of scholars to support a proposition that the asset approach to human resource accounting has failed.