This research delves into the theoretical underpinnings of human resource management (HRM) in the context of artificial intelligence (AI) integration, focusing on theoretical frameworks surrounding AI ethics, cultural adaptation, and workforce development. Through a comparative lens, the study aims to analyze how theoretical perspectives inform the adoption and implementation of AI technologies in HRM practices, both in Jordan and globally. Drawing upon existing literature and theoretical frameworks, the research synthesizes theoretical insights to illuminate the complexities of human-AI interaction in HRM. It explores theoretical perspectives on AI ethics, including principles of fairness, transparency, and accountability, and examines how cultural factors shape attitudes toward AI adoption and usage in HRM within different contexts. Furthermore, the study investigates theoretical frameworks related to regulatory and legal considerations surrounding AI integration in HRM, comparing regulatory approaches in Jordan with those in leading cities worldwide. It also delves into theoretical perspectives on workforce development and the skills gap in the era of AI, exploring strategies for upskilling and reskilling the workforce to adapt to technological advancements. Through a theoretical analysis of these key themes, the research aims to deepen our understanding of the theoretical foundations that underpin the human-centric integration of AI in HRM. By offering theoretical insights and perspectives, the study contributes to the academic discourse on AI ethics, cultural adaptation, and workforce development, providing a theoretical framework for policymakers, HR professionals, and organizational leaders to navigate the challenges and opportunities of AI integration in HRM practices.