KMAN Publication Inc. AI and Tech in Behavioral and Social Sciences In Press 2026 10 18 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 EN Journal Article <p>This study investigates AI adoption in B2B marketing within Iranian steel industry by integrating Behavioral Reasoning Theory with a care approach. Specifically, it examines how care value, reasons for and against AI adoption, and attitude shape intention adoption, while also assessing the moderating role of brand reputation. A quantitative survey-based design was employed, and data were collected from 275 respondents working in the Iranian steel industry. The proposed model was tested using PLS-SEM, with moderation effects assessed through PROCESS Macro. The findings indicate that attitude is a strong predictor of AI intention adoption and serves as a key mechanism through which organizational reasons influence intention. The results further show that both enabling and inhibiting reasons of AI adoption. By extending BRT with care value in B2B context, this study contributes to the AI adoption literature and offers practical insights for firms seeking to implement AI responsibly and effectively.</p>