Financial Sustainability Based on Technology Acceptance and Resource Based View Models: Literature Review

This article aims to review the literature on financial sustainability, Technology Acceptance Model (TAM), and Resource Based View (RBV). Financial sustainability is an important issue for organizations in this digital era. Technology plays an increasingly important role in organizational operations and strategies, and TAM can help understand how technology is adopted and used. RBV emphasizes the importance of valuable, rare, difficult to imitate, and non-substitutable resources to achieve competitive advantage. Several studies have shown that technology adoption has a positive effect on financial sustainability. Based on TAM, technology adoption is influenced by user perceptions of its benefits and ease of use. Adoption of technology in financial institutions is expected to improve financial sustainability. Culture is one of the intangible assets owned by an organization. Organizational culture can strengthen the relationship between technology adoption and financial sustainability, which means that an organizational culture that is able to adopt technology will be able to improve financial sustainability. The results of this study are in accordance with the RBV theory, that the resources in this study, namely organizational culture, are important for organizations to achieve competitive advantage which can ultimately maintain their financial sustainability. Keywords: Financial Sustainability, Resource Based View, Technology Acceptance Model, Organizational Culture DOI : 10.7176/EJBM/16-10-02 Publication date : December 30th 2024