We applied the emerging process-based approach of strategic human resource (HR)
management research by investigating the relationship between 2 types of HR attributions
(i.e., commitment-focused and control-focused HR attributions) and 2 key employee outcomes
(i.e., turnover intention and task performance) in an organizational change context. Based on a
social exchange framework, perceived organizational support (POS) was introduced as a key
mediator. Based on a sample of 350 professional workers, we found that commitment-focused
HR attributions were positively related to POS and that control-focused HR attributions were
negatively related to POS. In addition, POS mediated the relationships among commitmentfocused
HR attributions and the 2 employee outcome variables of turnover intention and task
performance as well as the relationships among control-focused HR attributions and the 2
employee outcome variables. Theoretical and practical implications are discussed.