Background: The development of Artificial intelligence increased has become integral to organizational life, transforming operations by enhancing efficiency and performance. Its ability to replicate complex tasks significantly impacts outcomes, enabling faster and more cost-effective practices. Successful AI adoption requires a focus on individual-level impacts within organizations. Understanding these microfoundations is essential for leveraging AI effectively and promoting organizational development. This underscores the importance of exploring individual-level factors within B2B companies for successful AI implementation. Purpose: The purpose of this study is to explore Individuals` perception of AI implementation in the context of B2B organization. This by identifying the prominent factors influencing individuals´ responses to AI implementation and how individuals` responses affect the overall implementation. Method: To comprehensively achieve the purpose of this study, a qualitative research design with an inductive approach was employed. This by gathering empirical data collected from seventeen semi-structured interviews and analyzed using a thematic data analysis method. Conclusion: The findings of this study show four major factors: Motivation, Emotion, Cognition, and dynamic orientation significantly influence individuals´ attitudes towards AI implementation. AI's potential to perform human tasks generating both supporting, unsporting and indifference responses affecting the overall implementation.