Artificial Intelligence Capability and Financial Forecasting Quality: An Empirical Study of Garment Enterprises in Hanoi

In the context of rapid digital transformation, Artificial Intelligence (AI) has emerged as one of the core technologies enhancing organizational management effectiveness. In financial management, AI not only supports the automation of data-processing activities but also improves financial forecasting quality through its ability to analyze large volumes of data and identify hidden patterns and trends. This study aims to examine the impact of artificial intelligence capability on financial forecasting quality in garment enterprises located in Hanoi, Vietnam.

Drawing upon the Resource-Based View (RBV) theory and prior studies, the research model proposes a direct relationship between AI capability and financial forecasting quality. Research data were collected from managers, chief accountants, and financial officers working in garment enterprises. The findings are expected to provide empirical evidence regarding the role of AI in improving financial forecasting quality and to offer managerial implications for promoting AI adoption in manufacturing enterprises in Vietnam.