In the context of national digital transformation and the Fourth Industrial Revolution, Artificial Intelligence (AI) has emerged as a foundational technology driving managerial innovation in both the public and private sectors. For trade union organizations, the adoption of AI in financial management not only enhances the efficiency of revenue and expenditure management and the utilization of financial resources but also improves transparency, monitoring capabilities, and decision-making quality. However, the level of AI adoption in trade union financial management in Vietnam remains limited and is influenced by various factors. Drawing upon the Technology Acceptance Model (TAM), the Unified Theory of Acceptance and Use of Technology (UTAUT), and the Resource-Based View (RBV), this study proposes a research framework consisting of six determinants affecting AI adoption in trade union financial management: perceived usefulness, perceived ease of use, digital technology infrastructure, financial data quality, digital competence of trade union officials, and leadership support. The study contributes to the theoretical foundation for future empirical research and provides policy implications for promoting AI adoption within Vietnam’s trade union system.