The Maturity of Human Resources Analytics and Its Impact on Enhancing the Quality of Management Accounting Information: An Exploratory, Applied Study of the Opinions of a Sample of Employees in the Administrative and Financial Departments at Warith Al-An

Abstract

The aim of this study was to investigate the relationship between the maturity of human resources (HR) analytics and quality of management accounting information at Warith Al-Anbiya University. This is at a time when data-driven management is becoming increasingly relevant and is contributing to the improvement of administrative and accounting procedures, and to the organizational decision-making process. The importance of such integration of analytical capacity, particularly HRM, and quality of management accounting information forms the basis of the study. This integration can be used to improve the planning, control, and estimation of costs, as well as create and provide the data needed for decision making. The data collection method used was descriptive-analytical, with the questionnaire as an instrument, which was distributed 77, with 63 questionnaires received which were then statistically analyzed, giving a response rate of 81.82%. HR analytics maturity was measured at four dimensions namely technological, organizational, functional and diffusion. Five dimensions of evaluation (relevance, accuracy, comprehensiveness/completeness, timeliness and scope) were used to measure the dependent variable, which is the quality of the management accounting information. The study aims at two things: first, to verify the statistical effect of the HR analytics maturity on the quality of management accounting information, and second, to find out how much this variation can be explained by the HR analytics maturity. Finally, the study provides conclusions and recommendations, based on the field results, that can help enhance the use of data and analytics in the administrative and accounting context of a university.

Keywords: HR analytics maturity, quality of management accounting information, management accounting, data-driven analytics.