NDLI: Relationship between Accounting Information and Human Resource Management Related Strategic Decision Making in Sri Lankan Manufacturing Companies

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Relationship between Accounting Information and Human Resource Management Related Strategic Decision Making in Sri Lankan Manufacturing Companies

Content Provider	Semantic Scholar
Author	Kariyawasam, Harendra
Copyright Year	2016
Abstract	Accounting information is used by organizations extensively in strategic decision making. In this study, the relationship between accounting information and strategic decision making in Sri Lankan manufacturing companies has been analysed. The manufacturing sector was selected as it is the largest contributor to the industry sector, which is the second largest contributor to Sri Lanka’s GDP. This study focused on the relationship between accounting information and human resource management related strategic decision making in Sri Lankan manufacturing companies. Sample for the study consisted of 70 public quoted manufacturing companies operating in the country. The unit of analysis for this research was at company level. Primary data for the study were collected from Chief Operating Officers of the companies selected for the study. The main data collection instrument used was a structured self-administered questionnaire. The correlation between accounting information and human resource management related strategic decision making in Sri Lankan manufacturing companies was analysed using Pearson’s Correlation. Findings from the study indicates that accounting information has a statistically significant strong positive correlation with human resource management related strategic decision making in Sri Lankan manufacturing companies.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://www.iosrjournals.org/iosr-jbm/papers/Vol18-issue12/Version-1/B1812010812.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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