The Effects of Human Capital Accounting on Financial Performance of Branches of Bank Melli Iran (Case Study: Branches of Bank Melli of Mashhad)

Subject Areas : title1

seiid mohammad naser razavi heidary ¹ , dariush damoori ² , mehdi sabokro ³

1 - دانشکده مدیریت
2 - Assistant prof , Yazd University, Yazd, Iran
3 - Faculty of Economic, Management and Accounting, Yazd University, Yazd, Iran

Received: 2021-09-08 Accepted : 2022-01-26 Published : 2021-11-22

Keywords: Financial Performance, Human Capital Accounting, Bank Melli, Non-monetary Valuation,

Abstract :

Organizations in the current state of the economy and the increasing intensity of competition are no more than a matter of paying attention to their own human capital. The American Accounting Association has offered to focus on non-monetary measures in accounting as the focus of future research. Therefore, with the help of a non-monetary valuation approach in human capital accounting, we seek to investigate the relationship between human capital valuation and the financial performance of the branches of the Bank Melli.For this purpose, 105 human capital valuation indices and financial performance of branches of the Bank were investigated. The statistical population of the research is all employees of the Bank Branches of Mashhad and the sample size is 285 people. The data gathering tool was a researcher-made questionnaire whose validity and reliability were confirmed. SmartPLS and SPSS21 software were used to analyze the data. The results show that there is a significant and positive relationship between human capital valuation and financial performance of branches (0.320). the factors influencing the formation of human capital accounting are values, obedience and work conscientiousness, individual virtue, work virtue, leadership and coaching ability, creativity, job satisfaction, banking and interbank relations, and so on.Human capital valuation and accounting of this intangible asset leads to business growth and prosperity. The more attention paid to human capital, we will see the better performance of the organization.