Template-Type: ReDIF-Article 1.0 Author-Name: Taoufik ANNI Author-Email: Taoufik.anni@gmail.com Author-Workplace-Name: Mohammed V University of Rabat, Morocco Title: Performance and human resource management: The relationship in private companies Abstract: It is known that management sciences are interested in the achievement of performance in all its dimensions, they are also interested in other strategic aspects and factors of business success, such as human resources management. And the importance of its use for good causes. This article reviews the literature on the concepts of performance and human resource management, and focuses on the conditions under which HRM practices have a positive or negative impact on business performance. Indeed, the hypotheses developed in this article make it possible to deepen the knowledge of the relationships between HRM practices and performance. It leads to useful conclusions for both the development of theory and practice. In addition to the theoretical presentation of the approaches that have studied the relationship between business performance and HRM, we present the results of some empirical studies seeking to measure the impact of certain practices in the organizational and financial performance of private companies, from different approaches mentioned above. The results reported here provide some support for the universal approach, due to the fact that we found a positive relationship between, on the one hand, the extent of certain practices and, on the other hand, the financial performance of SMEs.     JEL Classification : L20, L25, O15, Type of paper: Theoretical research. Keywords: Performance, Human Resources, private companies Journal: International Journal of Accounting, Finance, Auditing, Management and Economics Pages: 394-407 Volume: 3 Issue: 4-2 Year: 2022 File-URL: https://ijafame.org/index.php/ijafame/article/view/550 File-Format: text/html File-URL: https://ijafame.org/index.php/ijafame/article/view/550/550 File-Format: application/pdf Handle: RePEc:aoa:journl:v:3:y:2022:i:4-2:p:394-407