The aim of this study is to investigate the factors affecting employees' attitudes and behavior towards the acceptance of artificial intelligence in order to achieve sustainable development. The statistical population consisted of employees and organizational experts who had experience in dealing with artificial intelligence systems. Purposive sampling was conducted and 15 human resource specialists, information technology managers, university professors, and selected employees participated in semi-structured interviews, observing the principle of theoretical saturation. The data were analyzed through three stages of open, axial, and selective coding, and 6 main categories were extracted, including causal factors, contextual factors, intervening factors, central phenomenon, strategies, and consequences. Findings using maxqda software showed that individual motivations such as the desire to learn, the need for growth, and self-efficacy, along with employees' psychological and cognitive readiness, play a pivotal role in the acceptance or resistance to artificial intelligence technology. Also, organizational culture, technological infrastructure, and leadership style as contextual factors and macro policies, competitive pressures, and social pressure as intervening factors are effective in the formation of acceptance strategies. Successful implementation of artificial intelligence increases productivity, improves job satisfaction, and strengthens sustainable development components in organizations. The findings of this study provide a conceptual model for better understanding and managing the adoption of new technologies from a psychological and organizational perspective and can be a practical guide for policymakers, human resource managers, and intelligent systems designers.