KMAN Publication Inc. AI and Tech in Behavioral and Social Sciences In Press 2027 07 01 AI Adoption in B2B Markets: Exploring Drivers and Barriers through Behavioural Reasoning Theory and a Care Approach AI Adoption in B2B Markets: Exploring Drivers and Barriers through Behavioural Reasoning Theory and a Care Approach 1 15 EN Journal Article 2026 06 24 <p>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.</p>