a Dr Susan Zeidan b Dr Assaad Farah c Dr Shadi Abouzeid
strategic human resource management and the mediating ROLE of intellectual capital : evidence from the public sector
ABSTRACT
Recent work in the strategic human resource management literature posits that intellectual capital variables (human, social and organizational capital) can mediate the relationship between human resource management practices and organizational performance. However, most of the studies conducted in this area were concentrated on samples gathered from private organizations. This research paper attempts to shed more light on the - black box - between human resource practices and organizational performance by examining the mediating function of human, social and organizational capital, and organizational performance in the public sector. Data was collected from a sample of 371 workers who are employed within two governmental departments in the United Arab Emirates. The main findings indicate that much like the private sector, intellectual capital variables could also intervene in the interconnections between human resource practices and organizational performance.
Keywords: Non-audit services – independence - audit profession - Saudi Organization of Certified Public Accountants - Saudi Arabia
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