摘要：The aim of the present study is to Educate a human resources accounting model in the branches of Maskan Bank of Shiraz. The research population to test the model included 30 experts. The opinions of 200 managers, deputies, and head of the headquarters, deputy of the headquarters, bank officials and experts of the branches were used to measure variables in branches of Maskan Bank in Shiraz. This research is a descriptive research conducted by using survey method. It is also a developmental-applied research in terms of objective. A combination of library and field studies was also used to collect the data. The data collection tool to measure non-monetary valuation was a questionnaire whose validity and reliability were confirmed. Monetary valuation was done using the information obtained from human resources development management of Fars Province Maskan Bank. Data were analyzed by SPSS24 software and Excel software. The research results confirmed the proposed model and showed that non-monetary valuation components used in this study included supply cost, health services cost, welfare cost, sports club cost, holding training course cost, salaries, overtime, appointment cost, and selection cost. Non-monetary valuation in this study also includes motivation and reward, commitment and loyalty to the organization, creativity, leadership skills, participation, communication, decision making, change, professional skills, applying positive self and others’ capabilities, and development of team capabilities. By educating this model employees can reach prosperity along with Bank’s achievement.
其他摘要：The aim of the present study is to Educate a human resources accounting model in the branches of Maskan Bank of Shiraz. The research population to test the model included 30 experts. The opinions of 200 managers, deputies, and head of the headquarters, deputy of the headquarters, bank officials and experts of the branches were used to measure variables in branches of Maskan Bank in Shiraz. This research is a descriptive research conducted by using survey method. It is also a developmental-applied research in terms of objective. A combination of library and field studies was also used to collect the data. The data collection tool to measure non-monetary valuation was a questionnaire whose validity and reliability were confirmed. Monetary valuation was done using the information obtained from human resources development management of Fars Province Maskan Bank. Data were analyzed by SPSS24 software and Excel software. The research results confirmed the proposed model and showed that non-monetary valuation components used in this study included supply cost, health services cost, welfare cost, sports club cost, holding training course cost, salaries, overtime, appointment cost, and selection cost. Non-monetary valuation in this study also includes motivation and reward, commitment and loyalty to the organization, creativity, leadership skills, participation, communication, decision making, change, professional skills, applying positive self and others’ capabilities, and development of team capabilities. By educating this model employees can reach prosperity along with Bank’s achievement.
关键词：Educating human resource accounting; monetary valuation; non-monetary valuation.
