Role of Financial Planning, Governance, and Digital ERP Transformation in Driving Sustainable Performance: Evidence from Abu Dhabi and the UAE

Abstract

The aim of this study is to examine the effect of financial planning, governance and digital ERP transformation on sustainable performance. The researchers used quantitative data analysis technique and positivism philosophy to conduct this research. The primary data were gathered using structured questionnaires to individuals in the field of finance and governance in various organizations in Abu Dhabi and UAE. Based on the existing literature in the field of financial management, corporate governance, and digital transformation, the study has tested the hypothesized relationships among the variables using Structural Equation Modeling (SEM). The results showed that financial planning and analysis had a positive substantial contribution to sustainable performance by increasing the precision of the forecast, variance reporting, and resource allocation. Governance frameworks were found to enhance accountability, compliance, and stakeholder trust, contributing strongly to sustainability outcomes. In addition, digital ERP transformation in financial management including digital reporting systems, predictive analytics, and automation—significantly improved efficiency, transparency, and decision-making, further reinforcing sustainable performance. Collectively, the three independent variables demonstrated a robust and positive influence on sustainable performance.