In this paper, we apply the metaphor of ‘sin eater’ to the practice and function of HR and explore evidence from various leadership and organizational failures to test the metaphor. We utilize Institutional Theory (Meyer & Jepperson, 2000; Scott, 2008; Suddaby & Greenwood, 2005) as our theoretical framework so that we can be more sensitive to the power and inequality structures that may facilitate and legitimize ‘sin eating’. We consider the economic foundations of HR as a means by which the practice and scholarly pursuit of ‘sin eating’ has distanced itself from the human dimension of resource management. We conclude by highlighting the implications for HR theory and practice.