EDUCATING A HUMAN RESOURCES ACCOUNTING MODEL IN THE MASKAN BANK BRANCHES OF SHIRAZ EDUCAR UN MODELO DE CONTABILIDAD DE RECURSOS HUMANOS EN LAS SUCURSALES DEL BANCO MASKAN DE SHIRAZ EDUCANDO UM MODELO DE CONTABILIDADE DE RECURSOS HUMANOS NAS AGÊNCIAS DO BANCO MASKAN DE SHIRAZ

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 1 Islamic Azad University, Kerman, Iran. 2 Islamic Azad University, Kerman, Iran. 3 Islamic Azad University, Kerman, Iran. 4 Islamic Azad University, Kerman, Iran. 5 Shahid Bahonar University, kerman, Iran.


INTRODUCTION
In the current age when the main approach of organizations and companies is constantly changing (moving from industrial economy to post-industrial economy), the focus is on knowledge and information for survival and profitability, and human capital is at the core of this transformation. Hence, the potential success of organizations depends more on intellectual capabilities rather than physical assets. Thus, organizations should pay especial attention to improving and developing their intellectual capital and human capital. In fact, one of the most important tasks of managers is to use all available resources to achieve short-term and long-term goals of the organization. The efficiency and effectiveness of management in any organization means the ability of its managers in the way of preparing, developing, allocating and maintaining, and applying existing resources, and it requires correct information about organizational resources (Optall, 2014). Human resources are considered as the most valuable asset of the organization. Now as you calculate the value of the assets, and set up an account for them and you have thorough and comprehensive information on the state of your physical and financial resources, having information about the economic value of scarce human assets, how much of the money spent on bringing up and training the specialist and required individuals is worth being regarded as the asset account, and how much is considered as the cost, is one of the weaknesses of accounting systems (Saadat, 2011).
Moreover, managers should obtain knowledge and information on the value of human assets so that they can use human resources efficiently and appropriately. Based on managers' need for information to make decisions about selecting, appointing and promoting human resources by applying human resources accounting, comprehensive and relevant information can be collected on the organization's human resources and provide them for decision makers (Navin, 2013). Human resource accounting is the process of identifying, measuring, and establishing communication between information to facilitate measurement of human resources in an organization (Kanter, 2014). In fact, human resource accounting can be considered as a combination of accounting and human resource management, and includes application of accounting concepts and methods within the scope of human resources management. In other words, human resource accounting is a measurement model and technique that can have a great effect on the way of management of an individual in an organization and it can be considered as identifying, quantifying and reporting the knowledge, skills and abilities of the organization's employees (Holtz, 2012). In this regard, one of the important topics of management is making distinction between human resources and other resources of the organization, as human resources are elements with learning, changeability, innovation, and creativity abilities that can ensure long-term survival of the organization if managed well (Khajavi and Momtazan, 2014). By identifying individuals' costs and reviewing the expenditures (costing approach) on one hand and measuring the value of human assets (valuation approach) on the other hand, human resources accounting leads managers to make different decisions under similar conditions (Tabarsa and Hemmat, 2014). If you look at the financial statements of organizations, you will find that in conventional accounting, except for human resources, other factors are identified as the assets of the organization, but in the human resources area, it is not considered as factors of production, assets or capital. No system of accounting has been designed so far to consider the importance of this asset (Dianati and Malek Mohammadi, 2013). Moreover, lack of sufficient information about the economic value of human capital is considered as one of the weaknesses of current accounting systems (Rahmati and Rezaei, 2013).
Human resource accounting can be considered as a combination of the two areas of accounting and human resource management and it involves application of accounting concepts and methods in the area of human resource management. In short, human resource accounting is the art of valuing, systematically collecting and presenting human resources values in an organization's financial statements (Rahmati and Darueian, 2013). Human resource management is one of the main elements of management in organizations, and human resource accounting is one of the most important tools for measuring and evaluating monetary and non-monetary resources and human capital of the organization (Sabaghian, 2015). In the human resources evaluation process, users of financial information often face difficulty in properly understanding the human resources evaluation methods. Previous studies have shown that researchers are unable to provide a model free from inherent restriction for identifying organizations' human resources as assets. The main limitation of most of the models presented for evaluating human resources as assets is that researchers are unable to identify the effect of the environment on growth and maturity of employees. Additionally, human being is a creature with a variable nature and his or her efficiency varies according to the environmental conditions, so it is very difficult to express its value based on a sustained physical quantity (Karimdadi Forsanghi, 2016). Human resource information is a creature of its age needs, that is, the expansion of the human knowledge of users of accounting information. In developing countries, and especially in Iran, skilled and specialized employees are scarce resources that management of all economic units and social institutions seek for them to improve their performance and train their human resources to achieve the desired level of skill. Lack of information about the economic value of such scarce resources is considered among the weaknesses of existing accounting systems in Iran.
Given what was stated above, one can recognize the important role of human resources accounting information in enhancing the effectiveness of managers' and other stakeholders' decisions. In addition, since the efficiency and success of Iran's banking system, as a service organization, is largely dependent on the effective use of human resources, finding an answer to

Human resources accounting concept
Accounting is a set of rules and procedures by which the financial and economic information of an institution is collected, classified and summarized in the form of accounting reports and made available to stakeholders for decision making. Each accounting system has three functions, including information, control, and services. The most important of these functions is information. For this reason, accounting is essentially an information system. The accounting system accepts, and processes document-based information as data or input and ultimately provides various reports that are the output of the system (Maders, 2014).
Human resource accounting is the process of identifying and measuring information about human resources and reporting this information to interested people or stakeholders. In fact, human resource accounting is transforming the qualitative and intellectual concept of the value of human resources to an objective and quantitative form using accounting knowledge and it is related to three important parts of human resource, including identification, evaluation and reporting: Identification: Detection of its quantity and quality and preparation of appropriate statistics.
Evaluation: Measuring economic value and determining its financial value.
Reporting: Preparing and presenting appropriate financial reports about it based on the management's need for information to make decision (Hess et al, 2014).
Information is considered a precious resource for economic units, and the size of energy and machinery is important. To make accounting information useful in decision making, accounting and financial reporting goals require that information to be appropriately relevant (Motmaeni et al, 2011).
According to the definition presented by American Accounting Association, it is the process of identifying and measuring information about human resources and reporting information to interested people and stakeholders. In fact, human resource accounting is transforming qualitative and subjective concept of value of human resources to quantitative and objective concept using the knowledge of accounting. It concerns with three important parts of human resources including identifying its quality and quantity, evaluating and measuring economic value and reporting. There is a good deal of finance involved (Karimdadi Forsanghi, 2016).

Models of human resources accounting systems
According to the model presented by (Holtz, 2012) to measure human resources, human resources costs can be classified into two main classes of ownership costs (service purchase) and learning costs. The ownership costs include direct costs such as selection, recruitment, employment and replacement, and indirect costs include employment and promotion within the organization. Learning costs include the costs of formal training, familiarizing with job and in-service training. In a human resources accounting system, these costs are reported in the assets with future economic benefits rather than consumption costs (Holtz, 2012). There are many methods for human resources accounting. Different methods should be applied based on the goal of information and the person using the information. The main challenge of human resources accounting is to select the best method for valuation of human capital. Various methods have emerged for human resource accounting. An economic organization is used to measure, develop and manage human capital. None of these methods have been generally accepted. There are different approaches as a basis for determining the monetary value of human resources, each of which applies a different model to determine the value of an employee in a company (Avazzadeh and Rayashkar, 2010). Current value model: in his current value model, (Holtz, 2012) suggests that individuals need to be valued in terms of current value of the services they will provide in the future. Therefore, (Holtz, 2012) defines an individual value to the organization as the current value of the total of services expected to be provided in the future, if the individual remains in the organization (Bontis et al, 2011).
-Real cost model: Berament proposes that education and development costs that are a part of real costs should be recognized as capital expenditures. He argues that education and development are expected to bring benefits to employees and organizations in next years. In addition, he argues that other employment costs should be considered as costs of the same period (Bullen and Novin, 2011).
Historical cost model: Historical cost model is one of the most popular methods due to its similarity to natural accounting method. This method requires knowledge of the investment costs for the employees. One of the shortcomings of this method is which cost should be considered as a consumer cost and which cost should be considered as an investment (Holts, 2012).
One of the methods of making decision on this issue is to classify human resources costs into education or training costs. From this perspective, educational costs include anything that is relevant to the current job which should be spent. Training costs include everything that is needed to prepare for development and should be considered as an investment. Another perspective that can be used is that all the costs of employment, testing, training and development should be covered. The decision about which one should be the cost and which one should be considered as an investment depends on the fact that how long the cost will benefit the company (Choi, 2015).
If the benefit of that cost is more than 12 months, it should be considered as an investment. Berger argues that what is important in this approach is that the users of information should not have a false view.
Historical costs cannot represent value of an employee, but they are merely an evaluation of past costs.
However, the benefits of historical costs allow us calculate the rate of return on investment and the costs of financial turnover. There are other problems in this method. One problem is that what the employee learns outside his or her job is not paid. Another limitation is that employees may be trained at different levels. Considering the inability of the historical cost model to make decisions on the present and the future, some prefer to use the replacement cost model (Bontis et al, 2011).
-Replacement cost model: This method was suggested by Likert that employee costs should be valued based on what is imposed on the organization when the valuable work leaves the organization.
In fact, it includes the costs of return of the current employee investment as well as the costs of ownership, training and development for an alternative. The value of an employee is determined by the cost of replacing a similar employee. Replacement costs can be defined as the costs imposed on organizations to replace an employee. Replacement costs are of three types.
Abres Berger stated that they include the cost of employing new employees for existing jobs, the cost of training new employees to achieve desirable level, and the cost of transferring employees to a new position or out of the organization. One of the benefits of this method is that it is based on pure reality: the cost of employing and training. One problem of this method is that it does not consider the professional ethics of employees. The replacement cost is based on the current value of the employees of an organization. This value is the current value of the services expected of employees in the future (Karimdadi Forsanghi, 2016). -The unique services that employee receives from the internal system of the organization.
-value of each of these services for the organization -Estimation the individual's tenure in an organization -Guessing on the services the individual may use in the future.
-The interest rate applied to future cash flows relative to their current value.
It is very difficult to achieve some of this information, such as the value of services. Bontis announced that the developer of the model, (Holtz, 2012), has used the price or revenue method to determine the value of services. The (Holtz, 2012) price method requires that the price of the product to be determined per unit of service provided to the person. Holtz revenue method requires predicting the expected revenue from a company and allocating it to individuals and other sources and allocating its surplus to specific individuals. (Holtz, 2012) states that some of these measures may be difficult, and special measures should be used in certain conditions. The inclusion of HRA measures and the process of measuring HRA measures in management decisions are necessary for sustainability in the organization (Theeke, 2015). The HRA participation in the organization provides information that facilitates human capital investment with other investment plans and indicates the long-term benefits of such an investment. Companies that invest in their own human resources have the advantage of creating sustainable transformation (Deyvidson, 2012 (Choi, 2015: 241) System 1 It has purposeful elementary personnel system without advanced capabilities

System 2
Estimating costs of selection and training -budgeting personnel costs individually -personnel policy based on cost benefit analysis System 3 Moderate capability in human resource accounting -estimating and budgeting initial costs and replacement costs System 4 It has an advanced human resource accounting system -planning based on standard personnel costs-the use of random models and modeling for predicting human resources relocation and future needs-retaining human resources based on replacement costs and opportunity cost-determining the economic value of work groups System 5 It has the highest capability in human resource accounting -human resource planning based on contingency evaluation models -comparing investment returns with human capital expenditures -personnel decisions based on costopportunity analysis, opportunity, determining the economic value of individuals as well as business units.

METHODOLOGY
One of the features of scientific study for finding reality is the use of an appropriate research method. Selecting an appropriate research method depends on the objectives, nature and subject of the research and the executives facilities. The objective of the research is to provide accurate and easy access to answer the research questions. This research is descriptive in terms of method and applied-developmental in terms of objective. It also uses field research to collect the data. were used for data analysis. Status of subjects in terms of employment history: Among the respondents, 23 (11.7%) had an employment history of 1 to 5 years, 66 (33.5%) had an employment history of 6 to 10 years, 91 (46.2%) had an employment history of 11 to 20 years, and 17 (8.6%) had an employment history of 21 and 30 years.

Status of the subjects in terms of
Status of subjects in terms of organizational position: 35 (17.5%) of the subjects were banking officers, 104 (52%) were head and deputy of branch, 52 (26%) were head and the deputy of headquarters, and 9 (4.5%) were experts.
What are the components of human resources accounting model in Shiraz Maskan Bank branches?
In this study, the research variables were investigated through library studies (referring to written documents such as books, journals, etc.). Identifying the dimensions and indicators of each variable, an interview was conducted with relevant experts (including professors and specialists who had knowledge on the subject of human resources management). The interview was mainly semistructured interview. In such interviews, the interviewer obtains different realities and facts from the interviewee during the interview.
As Likert scale was used to measure the fit of the introduced components, the number 3.00 which represents the average level was used to confirm the components and the mean expert Identifying non-monetary components of human resources accounting One sample t-test was used to examine this question. The experts' opinion on the fit of the components of human resources accounting with the human resources accounting variable is presented in (Table 2).
: There is no fit between human resources accounting components and human resource accounting variable.
=There is a fit between the components of HR accounting and the HR accounting variable.

001
. 0 > As seen in (Table 2), since the significance level corresponding to the t statistic for all components is less than 0.05, the hypothesis H0 is rejected (P <0.05) and considering positive t statistic and as calculated mean is more than 3 for these components, there is a fit between all human resources accounting components and human resources accounting variable. Therefore, it can be stated that human resources accounting components include motivation and reward, commitment to the organization, creativity, leadership skills, participation, communication, decision making, change, professional skills, applying positive self and others' capabilities and development of team capabilities from the perspective of experts. In addition, according to the mean obtained from the experts' opinions, team development capabilities are more important.

DISCUSSION
What is the status of human resources accounting model in the Maskan Bank branches of Shiraz? In this section, the qualitative and quantitative descriptions of the research variables using descriptive indices (mean, standard deviation, minimum, maximum, skewness and kurtosis) and bar charts are presented.
1-Qualitative description of the research variables: In this section, the scores of the main research variables are categorized, and then a frequency (Table 3) and bar chart is provided to gain a better view of the status of the variables.
A) Qualitative description of variable of non-monetary valuation of employees: The scores obtained from the mean questions related to the study variables were divided into five categories: Very low (1-1.8), low (1.8-2.6), moderate (2.6-3.4), high (3.4-4.2) and very high (4.2-5) to provide a qualitative description of this variable. The results are presented in (Table 3) and (Chart 1).
As seen, 8% of the employees are at moderate in terms of non-monetary value, 51% are at the high level and 41% are at a very high level. In other words, 92% of employees were higher than average in terms of non-monetary valuation, indicating high non-monetary value of employees.   (Table 4) and (Chart 2). As seen, 16.5% of the employees were at very low level in terms of monetary value, 27.5% were at low level, 18.5% were at moderate level, 27% were at high level and 10.5% were at very high level. In other words, 44% of employees were below moderate, and 37.5% were above moderate, indicating that the monetary value of employees was relatively low.   (Table 5).
As seen in (Table 5), the mean variable of non-monetary value of employees and all its components is greater than the expected mean of 3. Moreover, the negative skewness shows that the distribution of these variables is skewed to the left side, indicating that the level of scores of these variables tends to be higher. In addition, the skewness and kurtosis values are often out of range (-1.1), indicating the distance of distribution of these variables from normal distribution.  paradigms related to them have not been conceptualized to calculate these economic transfers, and the continued use of current measurement tools are not appropriate to the conditions of this age.
A group of researchers and professionals supporting human resource accounting and assuming these (human) resources as assets are certainly the origin of a paradigm. Modern theorists believe that individuals in their organizations are considered valuable assets. It should be noted that they are more important than the physical assets of the organization and should be measured based on an appropriate criterion. However, if we consider one of the most important innovations of the present century as creation of new organizations, the success of these organizations depends on the efficiently use of both human and non-human resources as well as the combination of their revenue and expenditures.
In such situation, the core of any organizational strategy and policy is individuals in the organizations. Therefore, the success or failure of an organization depends entirely on the way of attracting, measuring and recording its human resources. Managers of all business units and social institutions seek to enhance the performance of human resources by increasing the cost of financial resources and increasing the effectiveness and efficiency of the organization's operations through the development of human resources. Hence, human resources development decisions need useful information about these resources. Evaluating the performance and efficiency of human resources to achieve productivity and profitability is one of the most important goals of human resources accounting. By providing information on human resources evaluation criteria such as absenteeism rate, learning, job satisfaction, human capital return rate, organizational commitment, efficiency and effectiveness, learning and training costs, value added of each employee, human resources accounting determines the function of human resources in achieving the organization to its goals and strategies and overall organizational productivity, and thus provides the conditions for its promotion. Human resource accounting is the process of identifying and measuring information about human resources and reporting them to interested people. In fact, human resource accounting transforms the qualitative and subjective concept of human resources value into quantitative and objective form by using accounting knowledge. It deals with three important major parts about human resources including: identifying its quantity and quality, evaluating and measuring economic value, and financial reporting. A number of researchers have pointed to two aspects of human resource accounting: the monetary valuation method and the non-monetary valuation method. A questionnaire was designed and developed by a researcher with Delphi technique to measure human resources accounting in the branches of Maskan Bank of Shiraz with two components: monetary valuation and its components (supply cost (medical tests), maintenance cost (health services), maintenance cost (welfare service), maintenance cost (sports club), training cost (holding training courses), service compensation (salaries), service compensation (overtime), employment cost (appointment), employment cost (selection) and non-monetary valuation and its components (motivation and reward, commitment and loyalty to the organization, creativity, leadership skills, participation, communication, decision making, change, professional skills, to use its and others' positive capabilities and development of team capabilities). The monetary valuation components used in this study were based on the components that the branches of the Maskan Bank of Shiraz spent to retain and maintain human resources and had Rial value.