Open AccessInvestment in human resources and its impact on the development of banks and profitability A study from the viewpoints (financial accounting) applied to the Bank of the Al-dijl and Al-Forat for the period (6227 - 6212)
Author(s) -
Mohammed Hameed Ibrahim,
Ammar Shahab Ahmad,
Arshed Mohammed Al-Mahmood
Publication year - 2016
Publication title -
govarî zankoy geşepedanî miroyî
Language(s) - English
Resource type - Journals
eISSN - 2411-7765
pISSN - 2411-7757
DOI - 10.21928/juhd.v2n2y2016.pp215-226
Subject(s) - profitability index , human resources , financial statement , business , viewpoints , investment (military) , accounting , finance , order (exchange) , economics , management , art , audit , politics , political science , law , visual arts
The human resources of the new element of the production elements in light of the knowledge and characte ristic economy flagship of the leadership attributes enjoyed by modern banks, and from this point of banks seeking to develop human resources in order to be able to offer various traditional and modern business than can banks to increase their market share and reflect positively their profitability. Sheds search light on the banks that invest in human resources by estimating the cost of access to and impact on profitability, as the more developed the technology used in banks, so it needs to adapt human resources all to increase efficiency and the possibility of dealing with it, will be to prove that the cost accounting and compare it with the profitability of the bank for the same period and the statement of the relationship between investment in human resources and profitability of the bank.