Abstract

Summary Due to the significance of human resources in companies, HR measurement is becoming increasingly prominent. The information that HR measurement provides is an important factor for top management in its management of the company. As HR measurement is usually assigned to the HR department, it also represents a potential source of power for the HR department in its relationship with top management. Drawing on resource dependence theory, this paper considers the exchange relationship between the HR department and top management through an empirical interview study. The results show that HR measurement contributes to the professionalization of the HR department and to an increase in its perceived legitimacy in the company. The paper thus contributes to research on HR measurement and to the discussion on intra-organizational exchange relationships.

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