THE RELATIONSHIP BETWEEN ATTITUDE TOWARD FINTECH ACCEPTANCE, FINTECH APPLICATION, AND PERCEIVED BANK PERFORMANCE: A STUDY OF COMMERCIAL BANKS IN DONG NAI

Abstract

This study examines the relationship between attitude toward FinTech acceptance, FinTech application, and perceived bank performance among commercial banks in Dong Nai province, Vietnam. Grounded in the Technology Acceptance Model (TAM), the Theory of Planned Behavior (TPB), and the Diffusion of Innovation (DOI) theory, the study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected from 197 employees and managers working in state-owned commercial banks, joint-stock commercial banks, and foreign bank branches. The results indicate that attitude toward FinTech acceptance has a significant positive effect on FinTech application and perceived bank performance. FinTech application also positively affects perceived bank performance and partially mediates the relationship between attitude toward FinTech acceptance and perceived bank performance. The findings suggest that behavioral readiness toward digital technology is translated into perceived organizational outcomes through actual technological implementation. The study contributes to the literature by clarifying the role of employees’ acceptance attitudes in FinTech-enabled banking transformation within an emerging-market context. It also provides managerial implications for strengthening digital culture, employee capability, and implementation readiness in commercial banks.