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Accounting information is used by organizations extensively in strategic decision making. In this
study, the relationship between accounting information and strategic decision malting 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 k GDP. This study focused
on the relationship between accounting information and human resource management related strategic decision
making in Sri Lankan manufacturing companies. Sample fo r the study consisted o f 70 public quoted
manufacturing companies operating in the country. The unit o f analysis fo r this research was a t company level.
Primary data fo r the study were collected from Chief Operating Officers o f the companies selected fo r 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.
