Creating accountability through HR analytics – An audit society perspective

IF 8.2 1区管理学 Q1 MANAGEMENT

Human Resource Management Review Pub Date : 2023-06-08 DOI:10.1016/j.hrmr.2023.100974

Georg Josef Loscher , Verena Bader

引用次数: 0

Abstract

This paper introduces an accountability-based perspective of the effects of implementing HR analytics. Considering central arguments about HR analytics' potential to transform HRM and using research on the audit society and concepts from critical accounting research, we develop a framework that analyzes the emergence of three forms of accountability in HRM: accountability through exposure, design, and connectivity. The paper contributes to research on HR analytics by identifying three forms of accountability in HRM that result from implementing HR analytics and by determining how they influence how HRM is understood, how HR practices are augmented, and how HRM's status in organizations can be improved.

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通过人力资源分析建立问责制——审计社会视角

本文介绍了基于问责制的人力资源分析实施效果的观点。考虑到关于人力资源分析改变人力资源管理的潜力的核心论点，并利用对审计社会的研究和关键会计研究的概念，我们开发了一个框架，分析了人力资源管理中三种问责形式的出现:通过暴露、设计和连接的问责。本文通过确定实施人力资源分析产生的人力资源管理中的三种问责形式，并确定它们如何影响人力资源管理的理解，人力资源实践如何增强，以及人力资源管理在组织中的地位如何得到改善，从而有助于人力资源分析的研究。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Human Resource Management Review MANAGEMENT-

CiteScore

20.20

自引率

7.00%

发文量

审稿时长

48 days

期刊介绍： The Human Resource Management Review (HRMR) is a quarterly academic journal dedicated to publishing scholarly conceptual and theoretical articles in the field of human resource management and related disciplines such as industrial/organizational psychology, human capital, labor relations, and organizational behavior. HRMR encourages manuscripts that address micro-, macro-, or multi-level phenomena concerning the function and processes of human resource management. The journal publishes articles that offer fresh insights to inspire future theory development and empirical research. Critical evaluations of existing concepts, theories, models, and frameworks are also encouraged, as well as quantitative meta-analytical reviews that contribute to conceptual and theoretical understanding. Subject areas appropriate for HRMR include (but are not limited to) Strategic Human Resource Management, International Human Resource Management, the nature and role of the human resource function in organizations, any specific Human Resource function or activity (e.g., Job Analysis, Job Design, Workforce Planning, Recruitment, Selection and Placement, Performance and Talent Management, Reward Systems, Training, Development, Careers, Safety and Health, Diversity, Fairness, Discrimination, Employment Law, Employee Relations, Labor Relations, Workforce Metrics, HR Analytics, HRM and Technology, Social issues and HRM, Separation and Retention), topics that influence or are influenced by human resource management activities (e.g., Climate, Culture, Change, Leadership and Power, Groups and Teams, Employee Attitudes and Behavior, Individual, team, and/or Organizational Performance), and HRM Research Methods.