Resource Consumption Accounting - Additional Information

Additional Information

The goals of the RCA Institute, in promoting the acquisition of knowledge and skills to apply RCA, include the following:

• Improve management accounting knowledge and practice by clarifying and embracing sound principles that will enhance enterprise decision making and the public welfare through optimum resource usage.
• Advance the knowledge and practice of Resource Consumption Accounting (RCA) through:
  • A community of active, high quality practitioners and academics.
  • Consistent and disciplined practice centered on a core body of RCA knowledge that is not diluted by wide variations in use or form.
  • Education of adopters, practitioners and vendors and the certification of vendors’ products and services.
  • Increased adoption of RCA, over the long-term, as the dominant management accounting approach in business, government, and non-profit organizations.

The RCA Institute library contains an annotated bibliography that is currently divided into four sections:

1. RCA theory,
2. management accounting landscape and management accounting philosophy,
3. RCA related research and
4. other materials.

This annotated bibliography provides more information for recommended reading and some guidance on how to get the most out of the information that is there.