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<p>The rapid growth of Artificial Intelligence (AI) has significantly disrupted the traditional finance domain. The application of AI in finance is referred to as financial intelligence. However, the theoretical understanding of <i>why</i> and <i>how</i> firms adopt financial intelligence remains underdeveloped. To address these research gaps, this study examines the key factors influencing the intention to adopt financial intelligence systems in the finance domain and investigates perceived firm performance associated with their adoption. We have developed a theoretical framework based on the Technology Acceptance Model (TAM) and formulated research hypotheses. To test these hypotheses, we used a structured, pre-tested instrument and collected 463 valid responses from finance professionals regarding their perceptions of financial intelligence systems adoption. We analysed the data using Partial Least Squares Structural Equation Modelling (PLS-SEM). Our findings indicate that effort expectancy, performance expectancy, attitude, perceived trust, organisational competency, and organisational innovativeness are significant predictors of the intention to adopt financial intelligence systems. In contrast, neither social influence nor perceived risk was found to be statistically significant. Notably, performance expectancy has a strong impact on the development of a positive attitude toward financial intelligence systems. We also discovered a partially significant mediating effect of attitude on the relationship between effort expectancy and performance expectancy concerning the intention to adopt financial intelligence systems. The adoption of financial intelligence systems has a positive impact on firm performance. These insights will help firms identify the key factors that influence the adoption of financial intelligence systems and develop effective strategies for their implementation. Additionally, they will encourage future research into governance mechanisms that facilitate the responsible integration of these systems. This study serves as a valuable guide to the effective adoption of financial intelligence systems and represents the first comprehensive research on this topic among Indian firms, utilising the adapted UTAUT model, an extension of the TAM.</p>

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The Impact of Financial Intelligence on Firm Performance: A Technology Acceptance Theory Perspective

  • 期刊论文

  • 发表日期：

    2026年5月2日

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  • Rajesh Sarvanarayan Jha,
  • Debabrata Mitra,
  • Cyril Foropon

摘要

The rapid growth of Artificial Intelligence (AI) has significantly disrupted the traditional finance domain. The application of AI in finance is referred to as financial intelligence. However, the theoretical understanding of why and how firms adopt financial intelligence remains underdeveloped. To address these research gaps, this study examines the key factors influencing the intention to adopt financial intelligence systems in the finance domain and investigates perceived firm performance associated with their adoption. We have developed a theoretical framework based on the Technology Acceptance Model (TAM) and formulated research hypotheses. To test these hypotheses, we used a structured, pre-tested instrument and collected 463 valid responses from finance professionals regarding their perceptions of financial intelligence systems adoption. We analysed the data using Partial Least Squares Structural Equation Modelling (PLS-SEM). Our findings indicate that effort expectancy, performance expectancy, attitude, perceived trust, organisational competency, and organisational innovativeness are significant predictors of the intention to adopt financial intelligence systems. In contrast, neither social influence nor perceived risk was found to be statistically significant. Notably, performance expectancy has a strong impact on the development of a positive attitude toward financial intelligence systems. We also discovered a partially significant mediating effect of attitude on the relationship between effort expectancy and performance expectancy concerning the intention to adopt financial intelligence systems. The adoption of financial intelligence systems has a positive impact on firm performance. These insights will help firms identify the key factors that influence the adoption of financial intelligence systems and develop effective strategies for their implementation. Additionally, they will encourage future research into governance mechanisms that facilitate the responsible integration of these systems. This study serves as a valuable guide to the effective adoption of financial intelligence systems and represents the first comprehensive research on this topic among Indian firms, utilising the adapted UTAUT model, an extension of the TAM.