Strategic Human Resource Management and Its Influence on Managerial Accounting Practices: A Theoretical Examination
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This study works out an elaborate theoretical clarification of how Strategic Human Resource Management (SHRM) defines managerial accounting practices through its effect on the behavioral, structural, and informational environment within which accounting systems are executed. Having combined the insights of organizational behavior, human capital theories, and managerial accounting frameworks, the study suggests a broader conceptual model that explains how SHRM-led competencies, incentive systems, communication patterns, and cultural rules influence the budgeting discipline, process of managing costs, performance measurement mechanisms, and managerial judgment. By so doing, the analysis not only places SHRM in a supportive organizational role, but also an upstream, structural antecedent directly contributing to the design, functioning and theoretical development of managerial accounting systems. It goes further to argue that managerial accounting processes that are traditionally viewed as technical, neutral or systems determined in their structure, are in fact social systems, which are highly dependent on human resource arrangements in order to achieve accuracy, relevance, and strategic alignment. This theoretical synthesis contributes to a more comprehensive view of internal accounting processes by prefiguring the impact of SHRM on the decision-making behavior, reporting integrity and organizational control. It also provides a better conceptual base for refining modern behavioral and managerial accounting models by providing new avenues of theory development and informing future empirical research of the intersection of interdisciplinary accounting scholarship through SHRM-driven antecedent presence.
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