From the photo, I certainly cannot determine the make/model, but with a few more photos it is possible that some of the more experienced members might be able to. The bass buttons do not look like a standard Stradella layout.
As for value, you would almost certainly need someone (who knows what they are looking at) to open it up and inspect it. Accordion repairs can be expensive and difficult to even gain access to. If it needs any work at all, the cost of the work could easily approach or exceed the value of the accordion.
I have no idea about the brand, but if this accordion is intended to be played (and not just used for decoration) then the value of this accordion minus the cost of the work to make such an oldie fully playable again is very likely a negative number.