This study investigates the relationship between human resource management (HRM) practices and organisational performance, specifically emphasising their impact in the United Arab Emirates (UAE). The existing research on this subject lacks clarity and conclusive evidence. It is crucial to explore this topic to better understand HRM's influence on performance, since it has been the research topic for many researchers for several decades without conclusive evidence, and in particularly in the unique context of the UAE, that there is a gap of managerial studies. Additionally, this research addresses the need for HRM to communicate its strategic value, which is often overlooked in GCC countries. The research was conducted in Abu Dhabi, UAE, using a qualitative approach. It involved fifteen semi-structured interviews and two focus groups with participants from medium-sized private sector companies, providing in-depth insights into the connections between HR practices and performance. The study's findings indicate that compensation, training, recruitment and selection, and performance appraisal positively impact organisational performance. Conversely, Emiratisation, a notable HR practice in the UAE, has a negative effect. These outcomes are influenced by both sub-HR mechanisms and non-HR mechanisms. Consequently, the impact of HR practices on performance depends on how these mechanisms are managed within each organisation. In conclusion, this research aims to enhance our understanding of HRM's impact on organisational performance, shedding light on complex processes. It responds to the demand for research in non-Western contexts, specifically in the Middle East, where management research is underrepresented. Moreover, it emphasises the value of HRM in achieving strategic objectives, a matter of concern in GCC countries.