Designing a comprehensive model to address the challenges of artificial intelligence (AI) in the intelligent human resource financial management (HRFM) process and its impact on the financial performance of banks.

Document Type : Original Article

Authors
Maryam Sarmast Ebli 1
Nilufar Mirsepasi 2
seyed Mohammad Taghi Hosseini Kia 3
Naser Mirsepasi 4
1 PhD student, Department of Public Administration, Faculty of Management and Economics, Research Sciences Branch, Islamic Azad University, Tehran, Iran
2 Department of Management, Faculty of Management, Islamshahr Branch, Islamic Azad University, Tehran, Iran
3 Department of Business Administration, Faculty of Management, West Tehran Branch, Islamic Azad University, Tehran, Iran -
4 Department of Public Administration, Faculty of Management and Economics, Research Sciences Branch, Islamic Azad University, Tehran, Iran -
10.22034/jik.2026.24340
Abstract
The research is descriptive-survey in terms of method, applied in terms of purpose, and data collection was conducted using a standard questionnaire with validity and reliability and a five-choice Likert-scale composite interval scale. The research findings show that artificial intelligence drivers (a - technological drivers b - competitive environment drivers c - organizational drivers) have an impact on financial management processes (planning, organizing, leading and controlling financial affairs) and human resources (a - training and empowering financial employees b - evaluating financial performance of employees c - employee compensation d - retaining efficient human resources in financial affairs e - selecting and hiring talents in financial affairs) and on the other hand, artificial intelligence drivers have created challenges (a - information technology challenges b - financial-human challenges c - ethical/legal challenges d - competitive environment challenges e - organizational challenges) in the central bank, and these challenges themselves have created consequences resulting from smartization (a - strategic consequences b - consequences related to financial-human processes c - consequences related to employees d - consequences related to growth and learning ) in the central bank. And ultimately, they have all had an impact on the financial performance of the central bank.
Keywords
Artificial intelligence drivers
financial and human resource management processes
challenges and consequences of smartization
financial performance of banks
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