Internet technology is rapidly changing the way personal financial services are being designed and delivered. Hence, banks have found themselves at the forefront of technology adoption for the past three decades. Banks began to look at E-banking as a means to replace some of their traditional branch functions. Although Electronic banking systems provide us with easy access to banking services, E-banking has introduced new business challenges. Reports have shown that potential users may not use the systems in spite of their availability. One of the most important reasons is lack of attention to change management issues. When changes do occur, a formal way to manage them is required for efficiency.This paper discusses the managerial challenges of today’s electronic banking systems by focus on the change and the important factors that should be considered to change customer’s attitude and behavior toward e-banking acceptance. A survey was used to acquire data from 176 consumers who were not internet bank users. Our result showed that we should choose and implement a good and proper change management strategy. We identify three categories of change management factors: customer’s related, technology-related and organization-related factors. According to the results, we extend the technology acceptance model. The issues discussed in this paper are generally applicable in other electronic services such as E-commerce and E-government.Key words: E-banking, Managerial challenges, Change management, TAM, customers attitude, users acceptance