This study employed a multivariable linear regression model to analyze the impact of AI technology on the variation in employee responsibility. The results showed that the application of AI technology has a negative effect on employee responsibility, with supervision cost partially mediating the relationship between AI technology application and employee responsibility. Moreover, the negative relationship between AI technology application and employee responsibility decreases as the level of product market competition in which the firm operates increases, and it is stronger in government-controlled firms than in privately controlled firms. Additionally, AI technology application and employee responsibility can improve firm productivity, and employee responsibility has a significant positive impact on innovation output and innovation efficiency.
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