Leveraging Behavioral Accounting in IT-Enhanced Performance Appraisal Systems: A Multidisciplinary Approach in Human Resource Management

Abstract

In the rapidly evolving digital landscape, the integration of behavioral accounting principles into IT-enhanced performance appraisal systems presents a promising avenue for optimizing human resource management practices. This multidisciplinary approach bridges accounting, psychology, and information technology to address limitations in traditional appraisal systems, such as bias and inefficiency. By leveraging behavioral accounting, organizations can gain deeper insights into employee performance through data-driven analysis while fostering fairness and transparency. This study provides a comprehensive literature review, synthesizing existing research on the intersection of these domains. Key themes include the role of IT in enhancing data collection, the psychological impact of appraisal mechanisms on employee behavior, and the alignment of accounting metrics with organizational goals. Findings reveal significant gaps in current practices, particularly in integrating behavioral nuances with advanced IT systems. This paper contributes to the academic discourse by highlighting theoretical implications and offering a roadmap for future research. The insights derived can assist organizations in developing more equitable and efficient appraisal frameworks. Ultimately, this study underscores the transformative potential of merging behavioral accounting with technology to elevate HRM strategies in the era of digital transformation.