Artificial Intelligence as a Strategic Capability in SMEs

Organizational Resilience and Financial Performance

Authors

DOI:

https://doi.org/10.29105/vtga12.4-1357

Keywords:

Artificial intelligence, Strategic capabilities, Organizational resilience, Organizational agility, Financial performance

Abstract

Market instability demands structural reconfigurations. Small and medium-sized enterprises (SMEs) experience critical pressure to sustain financial viability amidst massive digitalization. Adopting artificial intelligence (AI) represents an unavoidable technological maneuver. Mere algorithmic acquisition systematically fails to elevate corporate yields without underlying organizational integration. This research dissects AI strictly conceptualized as a strategic capability. We evaluate the mediation of internal competencies on financial performance through a dual methodological design: bibliometric meta-analysis and integrative systematic review. Four variables capture the adaptation spectrum: organizational resilience, corporate agility, innovation capability, and digital adaptability. Processed data reveals irrefutable indirect causality. AI propels financial margins by empowering the aforementioned internal capabilities, catalyzing the absorption of external shocks and agile resource reconversion. This corpus consolidates digital transformation literature by proving empirically that technology requires grounding within the organizational fabric to trigger enduring competitive advantages.

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Author Biographies

Jesus Gerardo Cruz-Alvarez, Universidad Autonoma de Nuevo Leon

Jesús Gerardo Cruz Álvarez
Autonomous University of Nuevo Leon - Faculty of Accounting and Business (Mexico)
✉ jesus.cruzlv@uanl.edu.mx | https://orcid.org/0000-0001-7027-5219

Dr. Jesús Gerardo Cruz Álvarez is a Full-Time Professor and Researcher at the School of Accounting and Business Administration at the Universidad Autónoma de Nuevo León (UANL), Mexico. He holds a Ph.D. in Management from UANL, and his research focuses on business models, productivity, competitiveness, business ethics, lean manufacturing, Industry 5.0, operations strategy, and sustainability. He has published in peer-reviewed national and international academic journals and actively participates in research networks focused on the financial performance of organizations from an operations management perspective. His work aims to strengthen the link between empirical evidence and strategic decision-making in Latin American business contexts. Dr. Cruz Álvarez serves as a thesis advisor at the undergraduate, master's, and doctoral levels and has been recognized as a distinguished professor by both UANL and SEP-PRODEP. In the corporate sector, he has held positions as operations director in plants and business units, with full profit and loss (P&L) responsibility across various enterprises in the Americas.

Dra., Universidad Autonoma de Nuevo Leon

Dr. Paula Villalpando Cadena is a Full-Time Professor and Coordinator of the Ph.D. Program in Accounting at the Faculty of Accounting and Business Administration, Autonomous University of Nuevo León (UANL), Mexico. She holds a Ph.D. in International Business, and her research focuses on fiscal sustainability, public management, and corporate social responsibility. She has published in national and international indexed journals, including the Journal of Law and Sustainable Development, Vinculategia, and InnovaCiencias de Negocios. Her academic work promotes the analysis of public policies and their impact on economic sustainability and financial transparency in Latin American contexts.

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Published

2026-07-31

How to Cite

Cruz-Alvarez, J. G., Villarreal-Cadena, P., & Ordonez-Parra, J. (2026). Artificial Intelligence as a Strategic Capability in SMEs: Organizational Resilience and Financial Performance. Vinculategica Efan, 12(4), 33–45. https://doi.org/10.29105/vtga12.4-1357