Journal of Business Innovation and Accounting Research
Vol. 3 No. 4 (2026): Journal of Business Innovation and Accounting Research

Integrating Human Resource Analytics into Accounting-Based Decision-Making: Evidence on Financial Performance and Competitive Capability

Levon Vardanyan (Yerevan Center for Studies in Finance, Management, Marketing, Accounting, and Auditing)



Article Info

Publish Date
07 Oct 2026

Abstract

Purpose: This study examines how human resource (HR) analytics adoption relates to perceived organizational financial performance in Armenia and assesses evidence-based management and accounting integration as explanatory mechanisms. Design/methodology/approach: The original cross-sectional study surveyed 287 HR managers, financial executives, and senior managers from organizations operating in Armenia (287 of 350 questionnaires; reported response rate: 82.0%). The questionnaire measured HR analytics adoption, evidence-based management, accounting integration, and perceived financial performance. Reported results were obtained using partial least squares structural equation modeling (PLS-SEM), bootstrapped mediation analyses, and industry comparisons. Findings: The source manuscript reports positive associations between HR analytics adoption and perceived financial performance (β = 0.42, p < 0.001), evidence-based management (β = 0.58, p < 0.001), and accounting integration (β = 0.61, p < 0.001). Reported indirect effects through evidence-based management (β = 0.27), accounting integration (β = 0.21), and their sequential pathway (β = 0.08) were statistically significant. Analytical skills shortages (mean = 4.12) and data-quality/integration problems (mean = 4.05) were leading reported implementation barriers. Originality/value: The article develops an HR–accounting integration perspective and situates it within Armenian organizations. The findings concern survey-based perceptions rather than audited financial results. Because respondent-level data were unavailable for independent re-estimation, some inconsistencies in the originally reported joint-model statistics remain to be resolved before submission.

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Journal Info

Abbrev

jbiar

Publisher

Subject

Description

The Journal of Business Innovation and Accounting Research (JBIAR) invites researchers, academics, practitioners, and policymakers to submit original research articles in business, management, accounting, finance, economics, entrepreneurship, and innovation ...