For most organizations, line manager decides, but HR advises. Disagreements are seldom there, but if there is, it is usually past up the chain to the management.
Example:
U pass the interviews and line manager is green lights the hiring. But HR does the due diligence and your ref don't checkout/undeclared criminal records/fake experience. HR will update and advise the line manager to stop the hiring.
If line manager insist, HR has the option to bring this to the next level if they feel something fishy is going on (line manager in cahoots with candidate). That depends on organization. (HR is a corp function and in theory, they report to the COO in most orgs)
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