Od controllingu personalnego do analityki HR. Koncepcje i praktyki w zarządzaniu ludźmi
From Personnel Controlling to HR Analytics. Concepts and Practices in People Management

Author(s): Małgorzata Striker, Lena Grzesiak
Subject(s): Economy, Business Economy / Management, Human Resources in Economy
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: HR analytics; personnel controlling; HR measurement; evidence-based HRM; human resources accounting; mixed-methods research
Summary/Abstract: This book aims to systematize and critically examine theoretical concepts related to personnel controlling and HR analytics, as well as to explore their application in organizational practice. It encompasses a broad spectrum of approaches – ranging from traditional tools of management accounting to contemporary data-driven methods used in the analysis of human resources. The monograph comprises four chapters. Chapter One provides a theoretical framework for understanding human resource accounting and personnel controlling – two fundamental approaches to measuring and interpreting information concerning human resource. Chapter Two addresses the conceptual and functional distinctions between personnel controlling and other control-oriented mechanisms in human resource management, including internal control, HR compliance, and HR auditing. Particular attention is given to their objectives, functions, and modes of implementation within organizational settings. Chapter Three explores HR analytics as an emerging interdisciplinary domain situated at the intersection of human resource management, data analysis, and information technology. The chapter discusses terminological diversity, definitional debates, and the organizational prerequisites for effective HR analytics. It also identifies key challenges and controversies, such as competency gaps, methodological limitations, and ethical dilemmas related to employee data usage. Chapter Four presents findings from four empirical studies conducted between 2020 and 2022. The studies investigate the functioning of personnel controlling and HR measurement in real organizational contexts, reflecting the perspectives of HR practitioners as well as experts in controlling and management accounting.

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