The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services
The development of E-banking plays an essential role in the performance of the economy. This paper examines whether and how the use of electronic devices affects banking transactions? To answer this question, this paper uses the Chakravorti model that estimated this relationship in the United States...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2020-12-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_39509_2292758a7a6868fe5a8e284ddc92dc1b.pdf |
| _version_ | 1826921799477100544 |
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| author | Fathollah Tari Hanieh Raeisi |
| author_facet | Fathollah Tari Hanieh Raeisi |
| author_sort | Fathollah Tari |
| collection | DOAJ |
| description | The development of E-banking plays an essential role in the performance of the economy. This paper examines whether and how the use of electronic devices affects banking transactions? To answer this question, this paper uses the Chakravorti model that estimated this relationship in the United States and employs the data of Iran’s banking system for ten banks — including Melli, Sepah, Saderat, Tejarat, Mellat, Refah, Saman, Parsian, Eghtesad Novin, and Pasargad — over 2009 to 2017. The results show that all three positively affect bank cards' volume of transactions among ATMs, POS terminals, and bank cards. In the meantime, the effectiveness of ATMs is more than sale terminal devices. |
| first_indexed | 2024-04-12T17:47:31Z |
| format | Article |
| id | doaj.art-dac73c5f58574c2282a3202dab540b9c |
| institution | Directory Open Access Journal |
| issn | 2717-4131 2588-6142 |
| language | English |
| last_indexed | 2025-02-17T13:54:34Z |
| publishDate | 2020-12-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj.art-dac73c5f58574c2282a3202dab540b9c2024-12-25T06:45:19ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422020-12-0144839610.22067/ijaaf.2021.3950939509The Role of Electronic Receipt and Payment Instruments in the Development of Banking ServicesFathollah Tari0Hanieh Raeisi1Faculty of Accounting, Allameh Tabataba'i University, Tehran, IranFaculty of Accounting, Allameh Tabataba'i University, Tehran, IranThe development of E-banking plays an essential role in the performance of the economy. This paper examines whether and how the use of electronic devices affects banking transactions? To answer this question, this paper uses the Chakravorti model that estimated this relationship in the United States and employs the data of Iran’s banking system for ten banks — including Melli, Sepah, Saderat, Tejarat, Mellat, Refah, Saman, Parsian, Eghtesad Novin, and Pasargad — over 2009 to 2017. The results show that all three positively affect bank cards' volume of transactions among ATMs, POS terminals, and bank cards. In the meantime, the effectiveness of ATMs is more than sale terminal devices.https://ijaaf.um.ac.ir/article_39509_2292758a7a6868fe5a8e284ddc92dc1b.pdfe-bankingvolume of banks transactionsbank cardatmposnumber of branchesinterest rates of facilities |
| spellingShingle | Fathollah Tari Hanieh Raeisi The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services Iranian Journal of Accounting, Auditing & Finance e-banking volume of banks transactions bank card atm pos number of branches interest rates of facilities |
| title | The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services |
| title_full | The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services |
| title_fullStr | The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services |
| title_full_unstemmed | The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services |
| title_short | The Role of Electronic Receipt and Payment Instruments in the Development of Banking Services |
| title_sort | role of electronic receipt and payment instruments in the development of banking services |
| topic | e-banking volume of banks transactions bank card atm pos number of branches interest rates of facilities |
| url | https://ijaaf.um.ac.ir/article_39509_2292758a7a6868fe5a8e284ddc92dc1b.pdf |
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