Artificial intelligence (AI) is gradually transforming a wide range of sectors, and small and medium enterprises (SMEs) in Malaysia are also on the rise. Artificial intelligence has the potential to exponentially increase the scale of operations of SMEs, thereby increasing productivity and minimising costs. This paper presents a conceptual framework that aims to explore the adoption of AI in these businesses. These determinants are postulated as independent variables, namely strategic orientation, resources, knowledge, culture and data. The dependent variable in this context is the intention to adopt AI into business operations. To interpret these variables comprehensively, this study uses the Technology Acceptance Model (TAM) and Theory of Reason Action (TRA) which emphasises the importance of technological, organisational and environmental context in the adoption of information technology. By developing and discussing hypotheses within these contexts, this study aims to shed more light on the dynamics that influence SMEs' intention to adopt AI in Malaysia. In doing so, it hopes to provide valuable insights that can help accelerate the adoption of AI in Malaysian SMEs.