||Using computer and the developments created in the information technology in the today business area, caused the information, created through accounting system, to be coordinated, comprehendable, competitive and accessible by the users in the shortest period of time simultaneously and to meet the various and numerous users’ need for the different financial information.
This dissertation includes 5 chapters which proceeds to identify the electronic banking structure and inputting methods of the financial information. Furthermore, obtaining its financial information has been compared with that of in the traditional banking, qualitatively.
In the first chapter, the research generalities, including the topic, explanation of the issue, goals and limitations of the research. In the second chapter, the records of the research, in terms of identifying the information and the research methods applied, related to the topic of the research, are pointed out. The third chapter of this research is about the research method and in chapter four, the findings of the research are explained in details. The research phases are categorized and explained in the following headings:
1. Preparing a list of the names of the banks which provide the electronic banking services by surfing in the internet sites.
2. Obtaining the last annual audited report of Dubai Alvatani Bank.
3. Obtaining the information about the method of provision of electronic banking services through seminars and the internet site of Dubai Alvatani Bank.
4. Since no electronic banking services are provided in Iran, the current measures and projects, in process, by Tejarat Bank and Iran Data Processing Company, as a sample, have been considered sufficient.
5. Will there be any changes in the current accounting methods, in case the systems and software’s, for providing electronic banking services, are established?
6. Are electronic banking services taken as a window to bank branches for providing services for 24 hours a day and 7 days a week?
7. Comparison of the findings of the research with the realities of the traditional banks.
The effective parameters in the improvement of the accounting method with respect to the structure and bank challenges in the area of the electronic commerce have been explained through the results of the research findings. The fifth chapter which includes the results and the comments from the theoretical issues of the research, the achievements of the research and the existing obstacles have been taken into account.
The outcomes of this research can be utilized for the improvement of the modern banking system in the country.