Artificial Intelligence (AI) is a disruptive technology today, profoundly affecting various aspects of human life and significantly influencing the business landscape. Consequently, adapting to these innovations poses a crucial challenge for organizations striving to maintain competitiveness. In this context, the objective of this article is to identify the key factors influencing the usage intention of artificial intelligence at both the individual and organizational levels. To achieve these objectives, we conducted two studies with a qualitative approach involving experts from various domains in Morocco. Regarding the first study, using a qualitative interview with seven experts in UX and digital Marketing, our focus centered on assessing the significance of interactivity within Moroccan B2C platforms (e-commerce websites) from the perspective of user experience (UX) among Moroccan consumers. Drawing upon UX theoretical frameworks such as those proposed by Malke and Thüring. This study highlights the importance of considering interactive features to enhance the use of digital platforms based on AI in Morocco. In that regard, Artificial Intelligence (AI) plays a major role in driving targeted interactions, by providing personalized recommendations, efficient customer service, and seamless navigation. By identifying Interactivity as a central factor driving perceived quality among Moroccan users, practitioners in Morocco can introduce artificial intelligence (AI) as a lever of their customer interaction strategy. Furthermore, our research offers valuable insights to improve customer satisfaction and use intention in digital, offering specific insights into the unique dynamics of emerging markets like Morocco. The second study aimed to identify the key factors influencing the usage intention of artificial intelligence at the organizational level, specifically within accounting firms. Employing a qualitative interview methodology, we engaged with four managers of accounting firms and experts in artificial intelligence. This second study was grounded in the Technology-Organization-Environment (TOE), widely recognized for explaining the adoption of technological innovations within organizations. Through textual content analysis. The findings confirm the influence of five context-specific factors that influence the adoption of AI technologies in the field of accounting in Morocco. This study provides valuable insights by offering a comprehensive understanding of the explanatory factors of adoption intention within accounting firms in Morocco. It also offers enriching and enlightening perspectives for firms and decision-makers interested in the adoption of artificial intelligence and its strategic implications.