Table 11

Comparison with the closest prior study (Rana et al., 2024)

AspectRana et al. (2024) The present study
Primary theoretical lensInstitutional theoryBehavioral reasoning theory, with institutional theory as an interpretive lens
Treatment of ethical principlesCollectively important pressuresAdoption reasons of unequal weight (differential salience)
Adoption findingAll five FATAA principles support usageFairness and accuracy salient, accountability and transparency not
ModeratorOrganizational innovativeness (a capability)Ethical leadership (relational and normative)
Moderation structureSingle stage (usage to performance)Dual stage (adoption and performance)
Moderation resultSupportedNon-significant at both stages, theorized as a governance-by-design boundary condition
Analytical approachPLS-SEMPLS-SEM with machine learning (triangulation)
Sample384 managers from IT and ITeS companies, India301 AI-literate professionals across sectors

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