In an increasingly complex and uncertain business environment, enterprises must integrate internal governance mechanisms with external sustainability considerations to enhance organizational performance and strategic effectiveness. As natural resource depletion, climate change, and environmental awareness intensify, corporate evaluation has extended beyond financial outcomes to include corporate governance, green management practices, and social responsibility. Concurrently, rapid advances in IoT and AI have accelerated intelligent operations and fintech development, positioning digital transformation as a key source of competitive advantage. Within this context, the integration of Artificial Intelligence of Things (AIoT) technologies into organizational management systems represents a critical pathway toward smart governance and sustainable development. Accordingly, in this study, we investigated the relationships among earnings management, performance management, corporate social performance (CSP), and the construction of AIoT information systems, with particular attention to the mediating role of organizational fit. The empirical results indicate that earnings management, performance management, and CSP exert significant positive effects on organizational fit with AIoT systems. Moreover, organizational fit mediates the relationship between these managerial mechanisms and effective AIoT system construction, facilitating the application of information security, AI, and big data technologies. Overall, the findings enrich the literature on smart governance and sustainable management while offering practical insights for enterprises seeking to leverage AIoT and fintech to enhance sustainability and sustain long-term competitive advantage.