Artificial intelligence adoption and sustainable financial decision making among MSMEs An empirical study of Cuttack city

In recent times, Artificial Intelligence (AI) is increasingly influencing financial decision-making and sustainability measures in business organizations. The current study explores the impact of AI adoption on sustainable financial decision-making in Micro Small and Medium Enterprises (MSMEs) of Cuttack City. The study is based on both primary and secondary data obtained from 200 owners of MSMEs using a structured questionnaire survey. The study employed descriptive and analytical research designs, while statistical techniques including percentage analysis, mean score, Pearson correlation and linear regression were used for data analysis. The findings indicate a significant positive relationship between AI adoption and sustainable financial decision-making. AI-enabled instruments facilitate better financial forecasting, resource allocation and environmental considerations in financial investments. The study concludes that AI adoption significantly improves sustainable financial decision-making among MSMEs and provides useful implications for policymakers, financial institutions, and MSME owners.