Artificial Intelligence, Financial Analytics, and Enterprise Information Systems for Intelligent Business Decision-Making: A Digital Transformation Perspective

Abstract

Artificial intelligence, financial analytics, and enterprise information systems are increasingly central to intelligent business decision-making within digitally transforming organizations. This review examines how these technologies interact to strengthen strategic planning, operational control, financial management, risk assessment, innovation, and organizational competitiveness. It synthesizes evidence on data-driven transformation, AI-enabled predictive models, business intelligence, enterprise resource planning, automated workflows, real-time financial analytics, credit-risk evaluation, fraud detection, master data management, and responsible AI governance. The findings indicate that integrated digital systems improve decision speed, forecasting accuracy, process visibility, resource allocation, and organizational agility by converting dispersed operational and financial data into actionable insights across enterprise functions. Their effectiveness depends on high-quality data, interoperable infrastructure, robust cybersecurity, transparent algorithms, regulatory compliance, skilled personnel, and alignment between technology investments and enterprise strategy. Digital leadership, organizational learning, and human oversight remain essential because automated systems cannot independently resolve ethical, contextual, or accountability concerns. Current evidence is limited by heterogeneous methods, rapidly changing technologies, restricted algorithmic disclosure, and the predominance of conceptual or industry-specific studies. Future research should employ longitudinal, comparative, and multi-industry designs while developing standardized measures of digital maturity, analytical value, decision quality, and return on investment. Sustainable digital transformation requires coordinated technological, managerial, ethical, and governance capabilities that preserve trust while generating durable business value.