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ABSTRACT: The main objective of this research was to determine the dimensions of service quality in the banking industry of Iran. For this purpose, the study empirically examined the European perspective suggesting that service quality consists of three dimensions, technical, functional and image. This research is an applied research and its strategy is casual strategy. A standard questionnaire was used for collecting the data. 287 customers of Melli Bank of Northwest were selected through cluster sampling and were studied. The results from a banking service sample revealed that the overall service quality is influenced more by a consumer’s perception of technical quality than functional quality. So, the Gronroos model is a more appropriate representation of service quality than the American perspective with its limited concentration on the dimension of functional quality in the banking industry of Iran .So, knowing the key dimensions of the quality of services in this industry and planning for their improvement can increase the satisfaction of customers and productivity of this industry.
Key words: Technical Quality, Functional Quality, Banking, Image, Mediating Role.

Original Article, B10
Moghadam M.
J. Appl. Bus. Fin. Res. 2(3): 76-81, 2013

ABSTRACT: The main purpose of this study is to evaluate the effect of staffs' customer orientation on customer satisfaction, commitment and retention. For this aim, the model of customer orientation of service staff, offered by Thurau was combined with customer orientation model of Donavan and Hoctt and a new model was devised for Mellat Banks of North West of Iran. The trend of this research is applied, its approach is inductive, its strategy is causative, its methodology is order detection and its time period is single-pointed. To collect data, the standardized questionnaire was utilized. Meanwhile, the statistical population of the research is current-account holders of North West of Iran. A sample of 242 people was chosen and studied in a cluster manner. According to the results of model analysis, the positive and significant effect of customer orientation on customer’s commitment, satisfaction, and retention can be ratified. Also, the positive effect of concept of customers’ satisfaction on their commitment and retention can be proven, but based on this research the positive and significant effect of concept of customers’ commitment on their retention is not proven. It should be noted that in this research, dimensions of understanding of customer, their social skills, decision–making authority, motivation and distribution of services for customers' orientation of service staff is taken into consideration for the first time.
Key words: Customer Orientation, Customer Satisfaction, Banking Industry, Structural Equation Modeling, Customer Retention

Original Article, B11
Rezaei N.
J. Appl. Bus. Fin. Res.. 2(3): 82-89, 2013

ABSTRACT: The purpose of this paper is to report upon research to benchmark the implementation levels of 34 IT control processes of the Control Objectives for Information and Related Technology (COBIT) in companies across Iran. A mail survey, using a self-administered questionnaire, was conducted to explore the current status of IT control processes and to provide an empirical example of IT governance performance in the Iran context. A total of 198 valid questionnaires were collected and statistically analysed. It is interesting to note that the most surveyed organisations in this study have emerged as employing IT control governance; however, they are generally in the early stages of implementation. The results of the analysis indicate that the IT control processes were inadequately implemented. This study is one of the most comprehensive studies to explain IT control governance. It provides empirical information regarding the performance of COBIT processes for organisational policy makers and academics to understand the implementation phase in Iranian companies.
Key words: IT control processes; IT governance implementation; COBIT framework.

Original Article, B12
Rezaei R.
J. Appl. Bus. Fin. Res.. 2(3): 90-96, 2013

ABSTRACT: Today's the clients of auditors use a variety of IT systems such as Enterprise Resource Planning (ERP) to process accounting transactions. These systems have brought about changes within the organizations. ERP systems developed a new audit landscape requiring auditors to adjust audit processes, controls, and tests. This paper examines how implementation of ERP changes audit process and quality using empirical evidence gathered from auditors experienced auditing in organizations implemented ERP systems. Results indicate improved audit quality for the reason of reduced substantive tests in auditing organizations with ERP systems. However, findings show increased control risk with auditing ERP implemented organizations that decrease perceived audit quality.
Keywords: Enterprise Resources Planning (ERP), Audit Quality, Audit Process, Substantive Tests, Control Risk.