<p>While artificial intelligence (AI) adoption is increasingly critical, firms often exhibit a divergence between symbolic adoption and substantive action. This study investigates this opportunistic gap, conceptualized as AI washing. Drawing on the resource-based view, we examine how different types of organizational slack influence AI washing based on a large sample of Chinese listed firms. The empirical results reveal an asymmetric effect. Unabsorbed slack provides high resource flexibility that effectively suppresses AI washing. Conversely, absorbed slack induces resource rigidity, which is associated with an inverted U-shaped relationship between absorbed slack and AI washing. Furthermore, boundary conditions such as asset specificity, as well as financial constraints significantly moderate these relationships. By shifting the research focus toward the organizational drivers of AI washing, this study offers critical insights into bridging the gap between symbolic adoption and substantive action.</p>

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Divergence between symbolic adoption and substantive action: how organizational slack shapes AI washing

  • Yiqing Pan,
  • Fujing Xue,
  • Ling Liu

摘要

While artificial intelligence (AI) adoption is increasingly critical, firms often exhibit a divergence between symbolic adoption and substantive action. This study investigates this opportunistic gap, conceptualized as AI washing. Drawing on the resource-based view, we examine how different types of organizational slack influence AI washing based on a large sample of Chinese listed firms. The empirical results reveal an asymmetric effect. Unabsorbed slack provides high resource flexibility that effectively suppresses AI washing. Conversely, absorbed slack induces resource rigidity, which is associated with an inverted U-shaped relationship between absorbed slack and AI washing. Furthermore, boundary conditions such as asset specificity, as well as financial constraints significantly moderate these relationships. By shifting the research focus toward the organizational drivers of AI washing, this study offers critical insights into bridging the gap between symbolic adoption and substantive action.