Human resource measurement and reporting in manufacturing and service sectors in Sri Lanka

Abstract

Purpose – The purpose of this paper is to explore and compare current practice of the measurement and reporting of human resource (HR) information by firms belonging to the manufacturing and service sectors in Sri Lanka.Design/methodology/approach – Survey methodology was used and 30 firms belonging to the manufacturing and service sectors responded. For the data analysis descriptive statistics, χ2 test, principal component factor analysis and independent sample t‐test were used.Findings – There were sectoral differences in reporting some of the HR indicators. HR indicators were mainly collated internally and a limited number of indicators were externally disclosed. A majority of firms, irrespective of business sector, maintained records of HR indicators in the manual form. Three main factors that inhibit the measurement and reporting of HR were identified as “Insufficient resource allocation”, “Lack of knowledge in human resource measurement and reporting”, and “Negative impact on organization”.Research ...