The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open In Press 2027 11 01 Determinants of a Financial and Operational Supervision Model in Iran's State-Controlled Banks: The Mediating Role of Electronic Banking in Reducing Corruption Determinants of a Financial and Operational Supervision Model in Iran's State-Controlled Banks: The Mediating Role of Electronic Banking in Reducing Corruption 1 17 EN Journal Article 2026 05 02 <p>Administrative corruption is a major issue affecting government organizations in many countries. Meanwhile, the development and implementation of information technology solutions are a turning point for improved transparency and mitigated financial corruption. The present study aims to determine the variables of a financial and operational supervision model in Iran’s banking sector (i.e. a case study of state-controlled banks). The present study is applied in terms of aim, descriptive survey in terms of design, and correlational in terms of type. 63079 employees of the Central Bank of Iran comprise the present study’s statistical population. A total of 382 individuals were sampled using Cochran’s formula and stratified random sampling method. Data collection and evaluation were carried out using Pintrich and Drabdali’s Standard Decentralization Questionnaire (2013), Financial Supervision Model in Iran’s Banking Industry Questionnaire, and Sharifi and Zhang’s Standard Operational Supervision in Iran’s Banking Industry Questionnaire with the reliability coefficient of 0.85, 0.81, and 0.9, respectively. It is noteworthy that experts in the field had approved the content validity of the questionnaires. The findings of the present study point out that implementing electronic banking services would contribute to the decentralization of the Central Bank of Iran and mitigate corruption within state-controlled banks. The results point out the significant codependency between financial and operational supervision, and mitigated corruption and implementation of electronic banking services. Relevant propositions were presented at the end of the article.</p> https://bmfopen.com/index.php/bmfopen/article/download/616/448