The effects of human resources management on financial performance: the Tunisian banks’ case :

الملخص EN

This research explores the relationship between the human resource management and financial performance in Tunisian banks.

Data has been collected from Tunisia's Professional Banking and Financial Association for years ranging 1994 to 2007.

We mainly observed that changes in human resources structure are not only organizational but also managerial and paradigmatic.

Our purpose is, therefore, to highlight the human resources changes, as explanatory variable of bank’s financial performance.

This research revealed significance ties between the qualification structure change and profitability by employees.

One of the major contributions of this paper lies in its interdisciplinary character.

Investing in human resources is considered as an efficient strategic decision.

We advance that the qualification structure form is not neutral.

Strategic human resources management determines Tunisian Banks performance.