The Evolution of Theoretical Frameworks in Financial Management in the Light of Emerging Technologies

Digital transformation has challenged traditional paradigms of financial management and redefined the boundaries between technology, organizations, and the economy. This study, adopting a systematic review approach, reexamines the theoretical frameworks of financial management in light of emerging technologies such as artificial intelligence, blockchain, and fintech. Through a systematic review of both classical and contemporary theories, including the Technology Acceptance Model, the Unified Theory of Acceptance and Use of Technology, the Resource-Based View, Agency Theory, and the Technology–Organization–Environment framework, it is demonstrated that none of these approaches alone can comprehensively explain the dynamics of digital finance. The findings highlight the necessity of developing integrative models that bridge technological, organizational, and economic theories to better explain the relationships among data-driven decision-making, financial value creation, and digital governance. Finally, the study proposes future research directions focusing on multilevel integration of these theoretical perspectives.

کلیدواژه ها:

Digital Financial Management ، Financial Technologies ، Digital Transformation ، Contemporary Theories of Financial Management