With the ambition of imitating human cognitive abilities, AI can be defined as a digital system capable of correctly interpreting external data and learning from that data (Learning machine) through the deployment of intelligent algorithmic processes (Davenport et al, 2019). Henceforth, the ubiquity of AI is radically transforming companies' value chains and their relationships with all stakeholders. Nevertheless, this new technology may prove necessary, particularly in sectors where macroeconomic and microeconomic pressures are prompting players to rethink their value chain. This is the case, for example, in the tourism industry, which is currently undergoing profound structural changes (COVID19 pandemic, global warming and sustainability issues), disrupting the economic and social models implemented. From a global perspective, AI is creating a buzz in both the business and academic worlds. The main objective is to identify and understand the issues and impacts arising from its use by businesses. There are two main approaches to this issue. The first considers that AI will be an essential technology for assisting human beings in their decision-making. Conversely, the second believes that AI will be a real threat to humanity by massively threatening human jobs through the automation of tasks.