Beyond AI Adoption: How Complementary Capabilities Shape AI-Enabled Value Realization in Smes Across Advanced and Emerging Economies — A Systematic Literature Review

Small and medium-sized enterprises (SMEs) increasingly encounter artificial intelligence (AI) as a potential source of operational efficiency, improved decision-making, and competitive advantage. Nevertheless, the availability of AI tools does not necessarily translate into measurable organizational value. Differences in workforce capabilities, organizational readiness, data governance, and national business environments may influence whether AI applications become embedded in business processes and generate sustained benefits. Existing systematic reviews have examined AI adoption barriers, organizational determinants, and performance-related constructs. However, the extent to which complementary organizational capabilities and national economic contexts jointly explain the transition from AI adoption to value realization requires further systematic examination. This study proposes a systematic literature review of peer-reviewed research on AI-enabled value realization in SMEs across advanced and emerging economies. The review will follow the PRISMA 2020 reporting guideline and search Scopus, Web of Science, ABI/INFORM, Business Source Complete, and IEEE Xplore. Eligible studies will be coded according to AI adoption stage, workforce capabilities, organizational readiness, data governance, business outcomes, national economic context, research design, and limitations. A structured thematic synthesis and cross-context comparison will be used to develop an integrative framework. Rather than presupposing that AI consistently improves SME performance, the review will distinguish technology adoption from implementation and realized business value. The resulting framework is intended to clarify the conditions under which AI-related benefits are reported, identify inconsistencies in existing evidence, and establish priorities for future comparative research.