Managerial Perspectives On Ai Adoption Across Firm Sizes - A Comparative Analysis With Insights From Bulgaria

The use of artificial Intelligence (AI) across economic secotors is largely studied in academic literature and in industry surveys. However, AI adoption accross businesses of different sizes is still unexplored as it is shaped by distinct managerial perspectives, organizational internal and external factors, and resource capacities. This article offers a comparative analysis of AI implementation in small, medium, and large enterprises, synthesizing insights from academic literature, industry reports, and a focused case study on Bulgaria. Findings reveal that while larger firms pursue structured, enterprise-wide AI initiatives, SMEs often rely on owner-manager decisions, with limited formal processes and strategic planning. The study highlights critical gaps in existing literature, including lack of direct comparative analyses across firm sizes and the need for managerial-level research of adoption behaviors. Insights from Bulgaria highlight additional challenges in emerging economies. The results contribute to gaining more understanding of AI adoption dynamics and propose future research possibilities that can better encompass adoption by AI type, organizational size, managerial cognition, and national context.