Impact of Human Resources Management on Payroll System Mediated by Financial Management Practices

Abstract
This study focused on the role and the relation between Human Resource Management and Finance management to produce a successful payroll system. An online covert non-participant observation of a secondary data analysis, content analysis style was used through the analysis of payroll responsibility in thirteen companies operating in different sectors. A quantitative analysis on 32 Lebanese companies from different categories, each company 5 respondents providing a total of 160 respondents. The collection of data was during year 2023 and 2024. A descriptive research technique with a quantitative method is applied by the researcher. A triangulation process is applied as a strategy for increasing the project’s credibility and validity. The study showed that the integration of human resource management and finance management is essential in all organizations to produce a convenient, valuable and most accurate payroll system. The findings indicated that human resource management plays a significant role in producing and managing the payroll system by thirty-one per cent from the sample of the study. This study also found that both departments collectively contribute sixty-nine per cent to the production and management of the payroll system based on the study sample. The hypothesis in this research was accepted defining that human resource management has a positive impact in producing a payroll system mediated by financial management practices.
Keywords: Financial Management Practices (FMP), Human Resource (HR), Human Resource Information System (HRIS), Human Resource Management (HRM), Payroll System (PS).

Author(s): Najla’a AlKilani, Bassam Hijazi, Hikmat Chamma*
Volume: 6 Issue: 3 Pages: 132-143
DOI: https://doi.org/10.47857/irjms.2025.v06i03.04300