Abstract
This study investigates the impact of business intelligence (BI) and integrated reporting (IR) on human resource (HR) analytics and organizational performance (OP). Grounded in the resource-based view (RBV) theory, this study explores the mediating role of HR analytics in the relationship between BI, IR and OP. Data were collected from 353 IT managers, and the proposed model was analysed using partial least squares structural equation modelling via SmartPLS 4.0. The results reveal that both BI and IR have a positive and significant influence on HR analytics and OP. Furthermore, HR analytics partially mediates these relationships, strengthening their effects on organizational outcomes. This study contributes to the RBV literature by highlighting HR analytics as a strategic resource that enhances OP. The findings offer valuable insights into business leaders, underscoring the critical role of HR analytics in data-driven decision-making, optimizing HR practices and gaining a competitive advantage.
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