A significant problem in analyzing bank loan requests exists because of difficulty in evaluating the human component in a firm’s resource structure. This research investigates a new accounting technique, human resource accounting, and identifies certain specific personality traits for correlation to a successful loan relationship. These techniques, coupled with the use of a suggested model for scoring personality tests of loan applicants, should enable a better analysis of bank loan risks.

Psychological tests were employed to measure certain personality traits of selected successful loan customers. One test used, the FIRO-B, provides indicators of certain “expressed” behavior traits and of certain “wanted” behavior traits. The statistical “t” test was applied to the mean scores for each tested trait to test the hypothesis that a significant difference existed between such “expressed” and “wanted” behavior.

The confirmation of the research hypothesis suggests that successful loan customers have distinguished characteristics which would make psychological testing of loan applicants possible and profitable. Statistically significant differences were found in two of three tested traits. Also, inspection of mean and standard deviation scores for several additional behavioral traits reveals the possibility of using these human resource analysis techniques to evaluate loan requests.

Library of Congress Subject Headings

Bank loans; accounting; Bank customers; Psychological tests

Date of Award


School Affiliation

Graziadio Business School



Degree Type


Degree Name


Faculty Advisor

Curtis W. Page

Second Advisor

Kenton L. Anderson

Third Advisor

Thomas F. Penderghast