The impact of strategic artificial intelligence maturity on the effectiveness of strategic controls and cost flexibility in technology companies

In today's business world, artificial intelligence is emerging as a strategic capability, beyond an operational tool. This study aimed to investigate the impact of strategic artificial intelligence maturity on cost flexibility by mediating the effectiveness of strategic controls in the context of technology companies listed on the Iranian Stock Exchange and OTC during the period 1400 to 1403. The research method was quantitative, descriptive-analytical and applied. The statistical population consisted of 142 technology companies, of which 87 were selected through purposive sampling and data were collected through a standard questionnaire based on the Mikalef & Gupta, 2021 framework and secondary financial information. The reliability and validity of the tools were confirmed with Cronbach's alpha, mean extracted variance and composite reliability. Data analysis was performed with structural equation modeling in the SmartPLS 4.0.1 environment. The findings indicated a positive and significant effect of strategic AI maturity on the effectiveness of strategic controls and a positive and significant effect of these controls on cost flexibility. Also, mediation analysis showed that the relationship between AI maturity and cost flexibility is completely mediated by strategic controls and there is no significant direct effect. These findings indicate that investing in AI only leads to increased cost flexibility if it is absorbed into the organization's control ecosystem and has important implications for the design of control systems in technology companies.