Human Resource Performance Evaluation from a Management Accounting Perspective

Abstract

Human resource performance evaluation is a vital component of modern management accounting systems. It serves not only as a means to measure individual productivity but also as a strategic function that links organizational objectives with employee behavior, competencies, and contributions. This paper aims to systematically review relevant academic literature that discusses key approaches and tools used in evaluating performance from a management accounting perspective. Through a structured literature review of several peer-reviewed international journals published from last five years, this study explores how instruments such as the balanced scorecard, strategic performance measurement systems, and management control mechanisms are implemented to assess and enhance employee effectiveness. The analysis reveals that performance evaluation systems rooted in management accounting contribute significantly to improving accountability, fostering innovation, enhancing employee engagement, and supporting the achievement of long-term strategic goals. Based on the review, the study recommends a comprehensive integration of traditional metrics with behavior-oriented and strategy-driven frameworks to ensure a more holistic, adaptive, and sustainable approach to managing human resources within dynamic organizational contexts.