摘要：This study has been completed with a purpose to analyze and compare perceptions of clients of Bosnia and Herzegovina and those of Serbian clients about IT security in online banking, to provide insight into similarities and differences of their view points and to create important set of information for all subjects active in banking industry. Once the survey based on six variables and specific questions assigned to each one of those variables was prepared, results regarding both countries were collected and concluded. Survey was completed in both Bosnia and Herzegovina and Serbia at high response rates. Even 207 respondents replied from Bosnia and Herzegovina, while 227 respondents completed survey from Serbia. Results were analyzed and presented using descriptive statistics. Findings indicated that Serbian e-banking users do not trust to banks when it comes to IT security of online banking compared to clients of Bosnia and Herzegovina who provided higher trust level. It is important to mention that neither clients of Serbia nor clients of Bosnia and Herzegovina perceive tangible features as highly significant factors for their security. Results from both countries indicated that clients have lack of trust in online banking (especially in Serbia), and lack of awareness about personal tangible aspects that can improve security of personal online banking experience. The main limitation of this study is relatively small sample and too generic approach. Therefore, this study may be perceived as a pilot study for future researchers. The study's results may be of interest to marketers and managers of banks operating in Bosnia and Herzegovina and Serbia to learn more about their clients' perceptions towards their e-banking services. Considering gap in literature when it comes to research dealing with IT-security of online banking in both Serbia and Bosnia and Herzegovina, this article is not only unique, but it may be stimuli for new research with different approaches in the future.
