Title: Navigating financial performance of the organisations through artificial intelligence and financial decision-making process: moderation of risks

Authors: Jing Chen

Addresses: School of Accounting, Zhengzhou College of Finance and Economics, Zhengzhou, 450000, China

Abstract: Artificial intelligence (AI) enhances financial decision-making by analysing vast datasets swiftly, identifying patterns, and predicting market trends. Nevertheless, risk factors significantly influence financial performance by shaping investment outcomes and affecting profitability. This study endeavours to uncover the nexus among artificial intelligence (AI), financial decision-making process (FDMP), risk factors (RF), and financial performance (FP) of the organisations drawing on agency theory and practices. First, the outcome confirmed a positive association between AI and financial performance. Second, the study confirmed a positive connection between the FDMP and financial performance. Third, a moderating force of risk factors was observed among the connections of RF, FDMP, and financial performance, respectively. This study enriches the knowledge of organisations by providing insights into AI and the decision-making process where both are important indicators to improve the financial performance of the organisations.

Keywords: artificial intelligence; financial decision-making; risk factors; financial performance; agency theory.

DOI: 10.1504/IJISCM.2024.144421

International Journal of Information Systems and Change Management, 2024 Vol.14 No.4, pp.388 - 405

Received: 21 Feb 2024
Accepted: 29 Nov 2024
Published online: 12 Feb 2025 *

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