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Journal of Human Resource Costing & Accounting

Journal of Human Resource Costing & Accounting


ISSN: 1401-338X

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Information Page


Editorial objective

The aim of the journal is to publish research in the field of economic aspects of human resources and accounting in organizations. The journal also strives to be a link between the academic world and practitioners in the business community and public administration.

Editorial criteria

All research papers are expected to be of a high quality in all regards and in the 'HRCA Tradition'. 

Coverage

The HRCA Tradition is research based on both Human Resource Costing and Accounting, as well as Human Capital Theory, dealing with theoretical development, model-building and practical applications. Thus, the journal predominantly publishes papers that span these subject areas.

Topicality

The success of an organisation is heavily dependent upon the competence and the behaviour of its human resources. The Journal of Human Resource Costing and Accounting (JHRCA) tries to highlight costs and revenues related to human resources. The concept of JHRCA comprises both human resource accounting (HRA) and cost/benefit analyses of human resources. The articles in the journal have been chosen to represent both the accounting and the calculation side of HRCA.

Key benefits

The journal is closely affiliated to the Personnel Economics Institute (PEI) at Stockholm University. The institute was founded in 1988 and is headed by a board of representatives from companies and organizations. The Editor of JHRCA, Professor Robin Roslender, is a senior lecturer in accountancy for Heriot-Watt University.

In order to contribute to the scientific exchange between reseachers in the field of Human Resource Costing and Accounting, the HRCA network meets regularly to discuss the most relevant issues of the day. The network meetings are usually organised as workshops, which revolve around paper presentations. At present, about ten countries are represented in the HRCA-network.

Key journal audiences

The journal, which takes an international perspective, is designed primarily for academics and informed key HR practitioners. However, financial managers, line managers and consultants who need to understand current ideas, research and practice about Human Resource Costing and Accounting will also find it a useful tool.

Journal of Human Resource Costing & Accounting is indexed and abstracted in:

 

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Journal of Human Resource Costing & Accounting is available as part of an online subscription to the Emerald Accounting and Finance Subject Collection. For more information, please email collections@emeraldinsight.com.

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This journal is a member of and subscribes to the
principles of the Committee on Publication Ethics.

Sample Articles

  • Enhanced business reporting: international trends and possible policy directions
    Christina Boedker, Jan Mouritsen and James Guthrie
    Volume: 12 Issue: 1; 2008
    View Abstract | HTML | PDF

  • Valuing human resources: perceptions and practices in UK organisations
    Shraddha Verma and Philip Dewe
    Volume: 12 Issue: 2; 2008
    View Abstract | HTML | PDF


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