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Managerial attitudes toward AI: evaluating transparency, sense of control and fairness perceptions

Jul 2026 · Journal of Business & Industrial Marketing · Vol 41, pp. 267-281 · 0 citations · 90 references

TL;DR

How attitudes toward AI and control over it affect its expected performance in B2B marketing is shown, contributing to a deeper understanding of AI’s role in this context.

Abstract

Little research has explored the relationship between artificial intelligence (AI) and marketing performance, particularly regarding managers’ perceptions and attitudes toward AI. This paper aims to investigate the impact of AI fairness and transparency on business-to-business (B2B) marketing managers’ attitudes toward AI. From a marketing manager’s human-oriented perspective, this study proposes three scientific contributions. The research presents a conceptual framework for examining marketing professionals’ attitudes toward AI in marketing. Two studies involving 233 marketing managers provide insights into the drivers of AI adoption. Industrial managers view AI primarily as a tool to enhance efficiency, improve lead generation and support complex decision-making processes, demonstrating a pragmatic and utility-focused attitude. B2B firms should leverage AI for lead qualification, predictive analytics and account-based marketing, allowing businesses to benefit from its potential. AI competence must be considered a core competency for all involved organizations to ensure the creative deployment of AI. This study shows how attitudes toward AI and control over it affect its expected performance in B2B marketing, contributing to a deeper understanding of AI’s role in this context.

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