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create sustainable competitive capability. The strategic value of AI is realized only when
the technology is internalized as organizational AI capability, transformed through
strategic restructuring, and subsequently reflected in the firm’s innovation capability.
By integrating arguments from general-purpose technology, dynamic capabilities,
innovation, and sustainable competitive capability, the article proposes an analytical
framework consisting of four logically related components: organizational AI capability,
strategic restructuring, innovation, and sustainable competitive capability. Based on this
framework, the study shows that AI acquires strategic significance only when firms use it
to reconfigure resources, adjust operating models, and reposition business models under
new competitive conditions. In other words, technology is not the direct source of
competitive capability; that source lies in the firm’s organizational ability to absorb,
integrate, and exploit technology as a strategic asset.
Theoretically, the article helps clarify the mediating mechanism through which AI
creates strategic value, while also extending AI research from a technology-centered
perspective toward an organizational capability and strategic innovation perspective.
Practically, the study suggests that firms seeking to leverage AI effectively must move
from a mindset of technology investment to one of building internal capability, while
situating AI within a broader support ecosystem that includes data, human resources,
digital infrastructure, and appropriate institutions. This implication is especially relevant
for Vietnam, where many firms are still at an early stage of digital transformation while
simultaneously facing mounting pressures for innovation and competition.
Because of the limitations inherent in conceptual and theoretical research, the
article does not empirically test the relationships among the proposed model’s
components. Future studies may therefore develop measurement scales for each
construct, test the relationships with empirical data, and extend the analysis across
sectors, firm sizes, or different levels of digital maturity. Nevertheless, within its present
scope, the study provides a relatively systematic theoretical foundation and an
integrated perspective that may serve as a useful reference for both future research
and managerial practice in the AI era.

References
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https://doi.org/10.7208/chicago/9780226613475.003.0009
[2]. Bankins, S., Ocampo, A. C., Marrone, M., Restubog, S. L. D., & Woo, S. E. (2024).
A multilevel review of artificial intelligence in organizations: Implications for
organizational behavior research and practice. Journal of Organizational Behavior, 45(2),
159–182. https://doi.org/10.1002/job.2735
[3]. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal
of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
[4]. Borges, A. F. S., Laurindo, F. J. B., Spínola, M. M., Gonçalves, R. F., & Mattos, C. A.
(2021). The strategic use of artificial intelligence in the digital era: Systematic literature
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