## 2 AI's Benefits for Business and Peculiarities for SMEs
### Organizational Determinant  
The organizational factor of the TOE framework refers to internal characteristics that facilitate or hinder the adoption and implementation of AI. This includes elements such as leadership, financial resources, skilled personnel, organizational culture, and the ability to assess return on investment (ROI) [79].  
**Leadership** plays a central role. TOE highlights the importance of top management support in creating a favorable environment and mobilizing organizational resources for AI adoption [80]. Here, leadership is defined as the degree to which managers believe and support the potential of AI technologies. Previous research identifies this support as a critical success factor [26; 59; 79; 81]. Key leadership responsibilities in AI adoption include the following: (a) securing and efficiently allocating resources [26; 79]; (b) preparing the organization culturally through the capacities of its personnel; and (c) aligning AI initiatives with corporate strategy while communicating benefits to internal and external stakeholders [72; 82]. This role is more effective when top managers have technical knowledge of AI, understanding AI concepts and their applications [60,83] and/or have prior technological experience [74,75].  
**Financial resources** represent another critical element. AI systems typically involve higher direct and indirect costs than traditional technologies. Implementation costs include software and hardware acquisition, training programs, and access to specialized expertise. Financial constraints--defined as the difficulty in accessing the capital necessary to support the adoption of AI--can significantly hinder implementation [14]. These limitations have been consistently identified as one of the main barriers for SMEs [32].  
**Human resource competence** is also vital. AI adoption requires not only technical expertise but also non-technical skills to support organizational transformation. Many SMEs lack employees with the qualifications and experience needed to work effectively with AI systems [84,85]. The ease or difficulty of AI adaptation often depends on whether existing human resources are able to absorb AI-related responsibilities without major structural or role-based adjustments [76,86].  
**Cultural readiness and change management** are equally important. Assessing ROI in AI adoption is often difficult, particularly when outcomes are long-term or intangible [29]. Moreover, the integration of AI often introduces profound cultural shifts. Constructive learning environments, open communication, and committed leadership are essential to reduce uncertainty and resistance. Employees may fear displacement or an inability to adapt to changes related to AI [9]. Leaders who embrace AI as a core strategic competence, adopt inclusive communication, and foster shared learning environments can inspire trust and commitment throughout the workforce. This leadership helps employees see AI as an opportunity rather than a threat, motivating them to acquire new skills and actively participate in transformation [81,87]. A strong culture of innovation and support helps reduce fear and psychological stress during AI transitions.