Ibrahim, M.H., Ahmad, A.S. and Al-Mahmood, A.M. 2016. Investment 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). Journal of University of Human Development. 2, 2 (Jun. 2016), 215–226. DOI:https://doi.org/10.21928/juhd.v2n2y2016.pp215-226.