AI Adoption in B2B Markets: Exploring Drivers and Barriers through Behavioural Reasoning Theory and a Care Approach

Sogand Akbari Tari; Vahid  Makizadeh

Authors

Sogand Akbari Tari Department of Business Management, Qe.c., Islamic Azad University, Qeshm, Iran Author https://orcid.org/0009-0006-0376-7065
Vahid Makizadeh Department of Business Management, Faculty of Management, Economy and Accounting, University of Hormozgan, Bandar Abbas, Iran Corresponding Author https://orcid.org/0000-0003-2253-2801

Keywords:

Technology Adoption, Artificial Intelligence, Care Value, B2B Marketing

Abstract

This study examines AI adoption intention in B2B marketing in the Iranian steel industry by integrating Behavioural Reasoning Theory with a care perspective. A cross-sectional survey of 275 industry respondents was analysed using PLS-SEM and the PROCESS macro. Reasons for adoption were positively associated with attitude and intention, whereas reasons against adoption were negatively associated with both outcomes. Care value was positively associated with reasons for adoption and negatively associated with reasons against adoption; the latter association contradicted H1b. Brand reputation did not significantly moderate the direct relationships between reasons and intention, leaving H6a and H6b unsupported. Additional analyses identified interactions predicting attitude and a positive interaction between attitude and reputation predicting intention. These findings concern reported intentions and associations rather than observed adoption or causal effects.

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