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?
Abstract in UndeterminedPurpose – 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 financi