This dissertation examines the strategic and organizational dynamics governing the integration of Artificial Intelligence (AI) in Italian enterprises, specifically analyzing how strategic intent and organizational maturity influence value generation. Although the economic potential of AI is widely acknowledged in academic literature, the practical realization of this value remains uneven across firms. This study seeks to bridge this gap by investigating the interdependence between technological implementation, governance frameworks, and human capital development. The empirical analysis is grounded in a sequential qualitative investigation. The study begins with an exploratory survey of 15 Italian companies to map general adoption trends and maturity levels. This foundational phase informs the subsequent multiple case study analysis, which constitutes the core of the research.