Intellectual Capital, Artificial Intelligence Adoption and Moroccan Firms’ Performance: A Proposed Conceptual Model and Empirical Protocol

Abstract

This conceptual and exploratory article proposes a model linking intellectual capital to Moroccan firms’ performance through the adoption of artificial intelligence. Drawing on the resource-based view and the dynamic capabilities approach, it considers the proposed model in light of publicly available information on businesses in Morocco. The study relies on a targeted documentary analysis and descriptive statistics published by Morocco’s High Commission for Planning. Documentation from the World Bank’s Morocco Enterprise Survey 2023 is also examined to assess opportunities for further empirical research. The available data indicate differences in Internet access across firm sizes and uneven use of digital tools. However, they do not jointly measure intellectual capital, actual AI adoption, and organizational performance. The article therefore proposes research hypotheses, a measurement framework, and a mediation analysis protocol without claiming that the relationship has been statistically established. Its contribution lies in clarifying the data requirements and methodological conditions for empirical research suited to the Moroccan context.