The role of high performance human resources applications in the effect of strategic human resources management on organizational performance and a research

This study investigates how the strategic partner role of Human Resources (HR) is perceived by HR top managers and how it affects the financial performance of the organization. In addition, the study reveals the mediator or moderator role of high-performance human resources practices on the financial performance of the organization. In this context, in the first part of the study, the concept of strategy and Human Resources Management; in the second part, high-performance HR practices and the dimensions of the financial performance of the organization are discussed conceptually. In the last part of the study, a research containing data obtained from enterprises (144 enterprises) dealt in Borsa Istanbul (BIST) is included. In the study, firstly the validity and reliability of the data obtained from the most senior HR managers of the subject enterprises were determined using factor analysis. Then, the average Return on Assets (ROA), Return on Equity (ROE) and EBITDA/(Net Sales) data collected from the four-year (2016, 2017, 2018 and 2019) financial statements of the companies were obtained. The data collected were analyzed using the Pearson correlation, hierarchical regression, simple and multiple linear regression analyses according to the hypotheses generated. According to research results, it was found that HR's strategic partner role has an impact on EBITDA/(Net Sales) financial performance dimension of the organization, but not on return on assets and return on equity. Again, the impact of the HR strategic partner role on high-performance HR applications were demonstrated. In addition, high-performance HR practices (HPHRP) were not found to have an effect on return on assets, return on equity and EBITDA/(Net Sales) . No mediator or moderator role of high-performance HR practices has been seen in the impact of HR strategic partner role on organizational financial performance.