Abstract

The integration of Human Resource (HR) strategies with financial management is critical for achieving sustainable organizational performance. This structured review examines 132 peer-reviewed studies published between 2018 and 2026 across multiple industries and global contexts. Key HR practices, including talent management, performance appraisal, compensation systems, and workforce development, were analyzed for their direct impact on financial outcomes such as profitability, return on investment, and operational efficiency. Technological integration via HR analytics and artificial intelligence (AI) enhances alignment and measurement, while organizational contextual factors, including culture, leadership style, and environmental, social, and governance (ESG) orientation, moderate these relationships. Findings validate a conceptual HR–Finance integration model, highlighting pathways through which HR initiatives contribute to financial performance. The review identifies gaps in longitudinal research, in the standardization of financial metrics, and in underexplored sectors, providing directions for future studies. Practical implications emphasize strategic HR planning, data-driven decision-making, and cross-functional collaboration to enhance financial accountability. The study contributes both theoretically and practically by demonstrating that HR is not only a human capital function but also a financial lever