Artificial intelligence benefit realization in Malaysian IT organizations: Conceptual framework

Authors

  • Normashidayu Abu Bakar Faculty of Information Science, Universiti Teknologi MARA Kelantan Branch, 18500 Machang, Malaysia
  • Mohamad Rahimi Mohamad Rosman Faculty of Information Science, Universiti Teknologi MARA Kelantan Branch, 18500 Machang, Malaysia
  • Mohammad Fazli Baharuddin Faculty of Information Science, Universiti Teknologi MARA Puncak Perdana Branch, 40450, Shah Alam, Selangor Darul Ehsan, Malaysia
  • Mohd Idzwan Mohd Salleh Fakulti Sains Maklumat, Universiti Teknologi MARA Shah Alam, Kampus Puncak Perdana

Keywords:

Artificial Intelligence, AI Benefit Realization, AI Capability, IT Organizations, Technological Factors, Organizational Factors, Ethical Factors

Abstract

Most organizations use artificial intelligence as their main tool to drive digital transformation, as it improves their decision-making process, their ability to automate tasks, and their entire operational workflow. Organizations fail to realize measurable benefits from their AI investments because they want to maintain their current spending patterns. The existing research primarily studies AI adoption and readiness, while there exists a research gap about how organizations achieve value through AI after they have implemented it. The research presents a conceptual framework to study the technological, organizational, and ethical factors that determine how Malaysian IT organizations achieve AI benefits. The framework uses AI capability as a mediating mechanism, helping organizations transform their AI resources and governance conditions into organizational advantages in both tangible and intangible forms. The study integrates technological infrastructure, organizational readiness, and ethical governance to advance research on AI value creation and benefit realization. The proposed framework offers organizations a path to maximize value from their AI investments while establishing a research foundation for future studies in the Malaysian IT sector.

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Published

2026-04-15

How to Cite

Abu Bakar, N., Mohamad Rosman, M. R., Baharuddin, M. F., & Mohd Salleh, M. I. (2026). Artificial intelligence benefit realization in Malaysian IT organizations: Conceptual framework. International Journal of Accounting, Finance and Business, 11(64), 283–293. Retrieved from https://academicinspired.com/ijafb/article/view/4090