Artificial intelligence adoption has accelerated across industries, yet many organisations struggle to translate AI investments into sustained business value. This paper identifies the strategic and organisational factors that differentiate high-value AI implementations from those that underdeliver. Drawing on practitioner frameworks and case analysis, we propose a multi-layer model for AI value creation encompassing data readiness, model governance, human-AI collaboration design, and executive alignment. We examine common failure modes — including misaligned incentives, poor problem scoping, and inadequate change management — and provide practical prescriptions for each. The resulting framework is designed to guide AI practitioners, product owners, and senior leaders in structuring AI programmes that deliver measurable organisational impact.