摘要：In this empirical study, Strategic Human Resources Management is considered as a precursor to the Balanced Scorecard.
The aim of the study is to examine the relationship between Strategic Human Resources Management in organizations
implemented using the three perspectives (customer, financial and process) of the Balanced Scorecard. Two hundred and
twenty-two directors took part in this sample, all of whom were asked to carry out several self-administered tests covering
aspects such as: demographic data of the interviewee and the company, the BSC-14 scale and the SHRM-53 scale. The
results obtained and conclusions drawn suggest that Strategic Human Resources Management predicts the parameters of
the Balanced Scorecard
关键词：Strategic Human Resources Management, Balanced Scorecard, managers, prediction.
