The tourism and hospitality are still in the nascent stage in the state of Odisha. Tourism is a highly labour intensive sector and has the potential to generate high employment growth through a mix of activities. It is the accommodation sector that amalgamates with a host of other employment generating sectors through back and forth linkages to maximise tourist satisfaction through competent human resource. Therefore, practices of good human resources can be considered as an alternative approach for the growth of tourism sector. Hence, is it considered that low pay, low career opportunity, poor employment conditions, low job security, etc are the issues prevalent in accommodation industry. This paper studies the key factors associated with turnover of employee in the accommodation sector in Odisha. The study has made a conscious attempt to discover aspects as perceived by the employees and employers as important for them to retain employment in the accommodation sector. Factor Analysis and Paired ‘T’ tests were carried out to find out the veracity of the hypotheses taken under the study.