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Challenges of Artificial Intelligence Adoption in Startups: A Multidimensional Analytical Approach

Sep 2026 · The Journal of Theoretical Accounting Research · 0 citations · 36 references

Abstract

This study aims to analyze the challenges faced by startups in adopting Artificial Intelligence (AI) technologies through a multidimensional approach encompassing technical, economic, organizational, legal, and ethical dimensions. The study employs a descriptive-analytical methodology based on a systematic literature review and content analysis of recent academic sources. The findings reveal that limited digital infrastructure, high investment costs, shortages of specialized expertise, weak governance, as well as issues related to data protection, intellectual property, legal liability, and algorithmic bias constitute the major barriers to AI adoption. The study further demonstrates that overcoming these challenges requires integrated strategies combining investment in technological capabilities, the development of appropriate regulatory frameworks, and the strengthening of legal compliance and ethical practices. Such measures are essential to fostering innovation, enabling startups to achieve sustainable growth, and enhancing their competitiveness in the digital economy.

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