The issue of AI application in the context of company size has been poorly researched, and the impact of this variable on decision-making processes at the managerial level remains unclear. The aim of this article is therefore to determine whether company size influences the perception of AI applications in managerial decision-making processes. The research process used a measurement construct with four latent variables, i.e., AI proficiency, trust, perceived benefit, and perceived risk. The presented study was conducted on a deliberately selected group of 218 companies in Poland, and the respondents were strategic decision-makers in the surveyed companies. In order to verify the hypothesis put forward in the article, the collected research material was used to search for a relationship between the perception of AI applications in strategic decision-making and the size of the company. The research confirmed that trust in AI is significantly lower in companies operating on a self-employment basis. The presented considerations contributed to the deepening of knowledge in the field of management sciences, indicating the current perspective on the analyzed issue.