جستجوی مقالات مرتبط با کلیدواژه « human capital accounting » در نشریات گروه « حسابداری »

Todays, the view of society and especially managing professionals of organizations to the employees has changed considerably, as compared to the past decades.  To achieve organizational goals, human resources are  key factors which  may not be ignored. Human capital accounting, which has two costing and valuing approaches, is a tool for the purpose of considering human resources. Due to lack of value creation indices of human capital in the banking industry, this article is going to identify and prioritize the value indices of human capital in Melli Bank of Iran using the valuation approach and based on non-monetary criteria.To this end, get the view of specialists and experts about human resources of the Bank Melli is obtained and analyzed using the Fuzzy Delphi method.In this regard,  105  indicators among 218 indicators are identified in 17  major dimensions as required indices in the Bank's human capital valuation. The findings of the research indicate that considering customers as the real capital of a bank, the desire to survive the organization, trust in the work, and avoiding betrayal, respectively are the most important indicators of human capital valuation. Also, foreign language acquaintance, job turnover, and performance evaluation rates are the least important indicators.It is essential for bank management to develop and improve the performance of employees through enhancing the existing indicators and considering them as criteria for improving their human capital.