Abstract
Islamic values have influence on the managerial attitude and practices in Saudi Arabia and Iran. The present review is focused on conducting a comparative analysis of HR practices from the perspectives of the influence of religion and culture in Saudi Arabia and Iran. The region has a different range of geographical, economic and cultural spheres. Additionally, industrialization and economic development is at different stages within countries in the Middle Eastern region. The review suggests that the influence of religion and culture varies across both countries in terms of HR practice including recruit-ment and selection, training and development, performance appraisal, and compensation management procedures. In general, both countries are now focusing on developing HR practices to address the globalization challenges faced in the region.