Introduction Artificial intelligence (AI) has become increasingly embedded in organizational processes; however, the mechanisms explaining its adoption are not yet fully understood, particularly in emerging economy contexts. This study examines the relationship between perceived usefulness (PU) and perceived ease of use (PEOU) in the adoption of AI among firms located in Guayas, Ecuador. Methods Drawing on the Technology Acceptance Model (TAM), the study analyzes both the conventional directional effect of PEOU on PU and the potential existence of a reciprocal association between these constructs, considering the adaptive nature of AI systems. A quantitative research design was applied using survey data collected from 398 managers of medium and large firms. The analysis was conducted through exploratory and confirmatory factor analyses, followed by structural equation modeling. Results The findings indicate that perceived ease of use is positively associated with perceived usefulness, con
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