محمد پورکمالی

Purpose: Today, with the transition from the industrial economy to a knowledge-based economy, the economic value of the human resource in the organization is more evident than ever. Human resource accounting is a relatively new approach to calculating the value of human resources as a part of the organization's capital and assets. This study aimed to identify the components of human resources valuation and design the employee valuation pattern in the country's banking network based on the human resources accounting approach. Methodology: The study was conducted using a mixed method (qualitative and quantitative) in three consecutive phases. In the first phase, the components affecting the human resources valuation process were extracted through the content analysis of related studies. After extracting the general components, initial interview questions were formulated using them. In the second phase, additional components and indicators were identified through semi-structured interviews with elites and informants in human resource accounting. In the third phase, using quantitative methods, the validation and ranking of the components were done. Finally, the valuation pattern of the country's banking network employees was formed. Findings: The final pattern included a total of 36 components in four categories: individual and personality characteristics (11 components), professional qualifications (9 components), social capabilities (7 components), and organizational costs (9 components). Conclusion: The proposed pattern in this study can provide the possibility of a multi-faceted valuation of the banking network employees in Iran due to the coverage of a wide range of components affecting the valuation.