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Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making

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  • Samson, Kelly
  • Bhanugopan, Ramudu

Abstract

There is much enthusiasm for analytics and the measurement of intangibles, such as human capital. In stark contrast, the study of strategic human capital analytics is plagued with definitional disunity, a lack of empirical research, and inconsistent results from the handful of research studies that have been undertaken. This study contributes to the extant literature and academic debate through the original and foundational study of strategic human capital analytics effect on organisation and market performance and mediation by managerial decision-making drawn from the resource-based view, human resource accounting and persuasion theory. Our analyses, from a sample of 383 senior- and middle-level managers, suggest that managerial decision-making determines the extent to which strategic human capital analytics, as part of a strategic performance measurement and management system, improve organisation and market performance. Implications for theory and practice in this emergent field of study are discussed along with directions for future research.

Suggested Citation

  • Samson, Kelly & Bhanugopan, Ramudu, 2022. "Strategic human capital analytics and organisation performance: The mediating effects of managerial decision-making," Journal of Business Research, Elsevier, vol. 144(C), pages 637-649.
    • Handle: RePEc:eee:jbrese:v:144:y:2022:i:c:p:637-649
    DOI: 10.1016/j.jbusres.2022.01.044
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