Driving AI-enabled transformation in small and medium tourism enterprises: The strategic and investment roles of decision makers

This study aims to explore how business owners and general managers perceive, evaluate, and implement AI-supported digital transformation in tourism businesses. Drawing on the Technology-Organization-Environment framework, the Diffusion of Innovations Theory, and the Upper Echelons Theory, the research employs a qualitative design based on 34 in-depth interviews with decision-makers in Türkiye's tourism sector. The findings reveal a clear role-based divergence: business owners emphasize long-term strategic value, financial prudence, and innovation leadership, whereas general managers focus on operational feasibility, workforce adaptation, and service quality continuity. These differences highlight how cognitive orientations and managerial responsibilities shape AI adoption pathways. The study advances existing literature by integrating multiple theoretical perspectives to develop a role-differentiated model of strategic change. Practically, it offers actionable insights into how tourism SMEs can align strategic vision with operational implementation to achieve sustainable digital transformation. • Explores how owners and managers differ in adopting AI in tourism SMEs. • Integrates TOE, DOI, and UET to explain AI-driven strategic decisions. • Reveals alignment gaps between strategic vision and operational practice. • Offers role-based insights for effective AI-led digital transformation.