Journal of Human Resource Costing & Accounting: Volume 9 Issue 1

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…

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705

Strategic human resource utility analysis

Jens Rowold, Martina Mönninghoff

As the implementation and acceptance of utility analyses are afflicted by several problems, this paper sets out to describe how to circumvent these problems by…

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4737

Operationalizing the strategic net benefit (SNB) of HR

Lisa A. Burke, Chengho Hsieh

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

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1216

A human resource accounting transmission: shifting from failure to a future

Herman A. Theeke

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.

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9643
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41

ISSN:

1401-338X

Online date, start – end:

1996 – 2012

Copyright Holder:

Emerald Publishing Limited