Valuation of human capital by the private sector firms in the service industry in Sri Lanka

Vathsala Wickramasinghe ()
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Vathsala Wickramasinghe: University of Moratuwa

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Abstract: The purpose of the research was to investigate employee perceptions towards human capital valuation and reporting (HCVR) by the private sector firms belonging to the service industry. A random sample of 210 employees in managerial capacities of the firms that belong to the service industry responded to the selfadministered questionnaire designed for the study. Analysis of the survey data was conducted using SPSS. It was found that respondents support the need for reporting human capital data in annual reports and agreed that it could have an impact on attracting and retaining employees. Further, employees have concerns over the transparency in reporting human capital value, as manipulations would ultimately erode and hinder the rationale for its emergence. Furthermore, findings showed that there are significant differences in perceptions towards HCVR by job level, gender, and tenure in the workplace of the respondents. Overall, the findings led to support for human capital valuation, though there are certain concerns over valuation itself.

Keywords: employee productivity; Human capital valuation; Human capital; human resource valuation; Strategic HRM; financial valuation; intellectual capital; organisational value; performance appraisal; competency evaluation; skills assessment; workforce quality; talent management; employee value (search for similar items in EconPapers)
Date: 2009
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Published in Proceedings of International Conference on Business Management 6, University of Sri Jayewardenepura, Sri Lanka, 2009, Colombo, Sri Lanka

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