Intellectual Capital and Financial Performance: The Strategic Role of AI-CRM Systems in the Vietnamese Banking Industry

INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE: THE STRATEGIC ROLE OF AI-CRM SYSTEMS IN THE VIETNAMESE BANKING SECTOR

Abstract

The study examines the strategic link between Intellectual Capital, AI-Integrated Customer Relationship Management (AI-CRM), and Financial Performance within the Vietnamese banking sector. By integrating the Resource-Based View, Knowledge-Based View, and the S-O-R framework, the research elucidates how intangible organizational assets drive technological capabilities to generate economic value. The structural equation modeling results indicate that Intellectual Capital not only has a direct impact on financial performance but also serves as a critical prerequisite for the successful implementation of AI-CRM systems. Notably, AI-CRM acts as a vital mediating mechanism, translating organizational knowledge and human expertise into precise decision-making capabilities and superior operational efficiency. The findings offer significant implications for bank managers on prioritizing intellectual capital development alongside digital transformation roadmaps to achieve competitive advantages.