Dataset for: Do managers accept artificial intelligence? Insights into the role of business area and AI functionality

More and more companies use artificial intelligence (AI). Research aimed to understand acceptance from the perspective of AI users or people affected by AI decisions. However, the perspective of decision-makers in companies (i.e., managers) has not been considered. To address this gap, we investigate managers’ acceptance of AI usage in companies, focusing on two potential determinants. Across four experimental studies (Ntotal = 2025), we tested whether the business area (i.e., human resources vs. finances/ marketing) and AI functionality affect managers’ acceptance of AI (i.e., perceived risk of negative consequences, willingness to invest). Findings indicate that managers (a) perceive more risk of and (b) are less willing to invest in AI usage in human resources than in finances and marketing. Besides, the results suggest that acceptance declines if functionality crosses a critical boundary and AI autonomously implements decisions without prior human control. Accordingly, the current research sheds light on the AI acceptance of managers and gives insights into the role of the business area and AI functionality.