The Role of Human Resources Competence, Internal Control System, And Financial Accountability in Enhancing Organizational Performance: The Moderator Role of Human Resource Managers

This study examines the role of internal control systems, human resource competencies, and financial accountability in organizational performance as viewed by human resource managers. The research was carried out in Jordanian business organizations. The sample included executives from 130 companies listed on the Amman Stock Exchange. A questionnaire was created and distributed to collect data, which was then analyzed using SPSS version 25. According to the study, financial accountability, internal control systems, and human resource competencies all contribute to the improvement and enhancement of organizational performance, and human resource managers play an important role in this. According to the study, organizations should strive to include such components at all levels to achieve effectiveness and gain a competitive advantage.