Article’s

Artificial Intelligence (AI), covering areas like machine learning, natural-language processing, predictive analytics, and increasingly agentic decision-support systems, is gradually becoming an integral part of the finance function of Indian corporations, going far beyond back-office automation to become an integral part of the decision-making process involved in investment analysis, budgeting and forecasting, risk management, and financial planning, to name a few. The proposed paper will develop a conceptual framework and a survey-based model, testing the impact of AI Adoption (AIA) on the Quality of Corporate Financial Decision-Making (FDMQ) among Indian companies. Building on theories from the Resource-Based View, Dynamic Capabilities, and Technology-Organization-Environment models, the proposed research will suggest that the mediating role in the relationship between AIA and FDMQ is played by AI-Enabled Analytics Capability (AEAC), while the moderating role in this relationship belongs to the firm’s Digital Maturity (DM). The novelty of this research project compared to the existing literature lies in its intention to collect primary data, using the structured questionnaire to survey the CFOs, controllers, FP&A managers, risk managers, and financial analysts at Indian corporations, suggesting 250-400 survey respondents. In this research paper, an outline of the development and validation process of the four scales – AI Adoption, Analytics Capability, Digital Maturity, and Financial Decision Making Quality, and formulation of five hypotheses have been done along with a nine-step analysis plan using PLS-SEM methodology for the purpose of testing mediated and moderated mediation.