...Birgitta Olsson Purpose 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...

... the strategic net benefit (SNB) of HR's costs and contributions to a firm's business strategy. Originality/value The long‐established finance concept of net present value (NPV) is applied in order to determine the value that HR activities provide to an organization's business strategy. © Emerald Group...