An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Anne Wu
National Chengchi University

Chee Chow
College of Business Administration San Diego State University

Gangaram Singh
San Diego State University

Abstract: This paper proposes and tests a model of the relationship among strategy, human resource management practices and organizational performance. A key point of the model is that both human resource management and their enablers—performance measurement systems at the organizational and individual levels—need to be considered for a complete analysis. Four hypotheses are tested with Taiwanese high technology manufacturing firms. Using data from multiple sources, structural equations modeling showed that firms with a greater strategic emphasis on product-market innovation also have higher organizational performance. By themselves, neither human resource management practices (training, career planning, and pay-for-performance) nor performance measurement systems independently affected organizational performance. But there was a significant link from organizational performance measurement to individual performance measurement, to human resource management, to organizational performance.

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