Sustainable Liquidity Management Through Green Technology Integration In Industrial Financial Operations

Abstract

In response to the growing global emphasis on sustainability and digital transformation, this study explores the relationship between green technology adoption and sustainable liquidity management in the manufacturing sector, with particular attention to the mediating role of sustainable financial practices. Drawing on the Resource-Based View (RBV) and Green Accounting Theory, the research develops a conceptual framework that integrates technological capability with environmentally responsible financial practices. Using a quantitative, explanatory research design, data were collected from 120 finance and operations professionals in Omani manufacturing firms. Statistical analysis was conducted using SPSS, AMOS, and Hayes’ PROCESS Macro (Model 4) to examine both direct and indirect effects. The findings confirm that green technology adoption significantly enhances sustainable liquidity management, both directly and indirectly through the mediation of sustainable financial practices. Technologies such as ERP systems, AI-driven forecasting, and blockchain finance tools can improve financial efficiency when aligned with ESG-compliant financial strategies. This study contributes to the limited body of research on sustainable financial operations in emerging markets, particularly within the context of Oman’s industrial diversification under Vision 2040. It advances theory by introducing sustainable financial practices as a mediating construct and offers practical insights for firms and policymakers seeking to integrate sustainability into financial decision-making. The results underscore the importance of aligning digital innovation with responsible financial governance to drive long-term competitiveness and environmental accountability.