Managing Emerging Technologies for Financial Transformation: An Integrative TAM–DOI–RBV Framework

Abstract

Advances in quantum computing and AR/VR are transforming financial management and consumer interactions, yet their integration continues to face challenges related to adoption, security, and organizational readiness. This study aims to analyze the integration of these technologies into financial management and examine their implications for organizational purpose, financial management strategies, and consumer behavior. A comprehensive literature review was performed utilizing the PRISMA 2020 framework, established inclusion and exclusion criteria, quality evaluation, and content analysis. The data were obtained from open-access scholarly articles published between 2021 and 2026 on financial management, virtual reality, and quantum technology. The findings position quantum technology as an analytical layer and AR/VR as an interaction layer. However, their integration creates value only when supported by data readiness, organizational capabilities, security, governance, and user acceptance. Therefore, aligning technological implementation with organizational purpose is essential for responsible financial transformation.