Investigating the Impact of Intelligent Financial Management on Firms’ Sustainable Competitive Advantage with the Moderating Role of Organizational Digital Culture

Abstract

This study aimed to explain how intelligent financial management contributes to firms’ sustainable competitive advantage, with particular attention to the moderating role of organizational digital culture. This qualitative study was conducted using thematic analysis. The participants consisted of 18 financial managers, digital transformation managers, senior accountants, financial consultants, and executives from companies located in Tehran. Participants were selected through purposive sampling based on diversity in professional experience, industry background, and managerial responsibility. Data were collected through semi-structured interviews and continued until theoretical saturation was achieved. Saturation occurred in the sixteenth interview, and two additional interviews were conducted to confirm data adequacy. All interviews were transcribed, coded, and analyzed using NVivo software. Data analysis resulted in four main categories: “data-driven transparency and intelligent financial decision-making,” “financial agility and strategic responsiveness,” “analytical and predictive capabilities in risk and resource management,” and “digital culture as an amplifier of the relationship between intelligent financial management and competitive advantage.” The findings indicated that intelligent financial management enhances sustainable competitive advantage by reducing human error, accelerating financial information processing, improving cash-flow forecasting, strengthening cost control, and enabling data-driven strategic decisions. However, these effects became more stable and meaningful when organizational digital culture supported learning, data trust, cross-functional collaboration, technological acceptance, and experimentation. Intelligent financial management is not merely a technological initiative; rather, it represents a strategic and dynamic capability. When integrated with organizational digital culture, it can create sustainable competitive advantage. Firms that combine smart financial technologies with data governance, digital skills, and analytical mindsets are better positioned to maintain competitive superiority in uncertain and turbulent environments.