Creating accountability through HR analytics – An audit society perspective

Abstract

This paper introduces an accountability-based perspective of the effects of implementing HR analytics. Considering central arguments about HR analytics' potential to transform HRM and using research on the audit society and concepts from critical accounting research, we develop a framework that analyzes the emergence of three forms of accountability in HRM: accountability through exposure, design, and connectivity. The paper contributes to research on HR analytics by identifying three forms of accountability in HRM that result from implementing HR analytics and by determining how they influence how HRM is understood, how HR practices are augmented, and how HRM's status in organizations can be improved.