This theoretical review explores how six foundational theories, Stakeholder Theory, Resource-Based View (RBV), Triple Bottom Line (TBL), Institutional Theory, Systems Theory, and the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), can be integrated to guide the development of sustainable cultural tourism in the Mount Kenya region. The paper critically analyzes how these theories illuminate the relationships among cultural tourism opportunities, development, challenges, AI adoption, and socio-economic outcomes. By applying a multi-theory approach, the review demonstrates how strategic resource utilization, inclusive stakeholder engagement, supportive institutions, and emerging technologies such as Artificial Intelligence (AI) can collectively enhance community-based tourism and cultural heritage preservation. The study presents an integrated conceptual model linking independent, mediating, and dependent variables, offering a coherent theoretical foundation for empirical inquiry and policy design. Findings suggest that theory-driven, AI-enabled cultural tourism can promote equitable development, digital inclusion, and long-term sustainability in heritagerich regions like Mount Kenya. The review concludes by highlighting the implications for research, practice, and policy, particularly in designing culturally sensitive, technology-driven tourism interventions.