ICON UNIZG FOI · HRZZ

Croatian Science Foundation · Installation Research Project

Digitally scaffolded entrepreneurial cognition

A process perspective on metacognitive regulation in entrepreneurs’ interactions with generative AI, where AI functions as a cognitive copilot rather than merely as a tool.

Explore the project
Principal Investigator
Asst. Prof. Tamara Šmaguc, PhD
Host institution
University of Zagreb
Faculty of Organization and Informatics
Duration
36 months
Research settings
Croatia & Norway
Grant
HRZZ UIP-2026-4349
Planned budget
€150,355

The inquiry

AI as a cognitive copilot

The recent “AI-fication” of entrepreneurship has opened up entirely new scholarly debates. Within the entrepreneurial cognition literature, questions are emerging about how artificial intelligence cognitively scaffolds entrepreneurial thinking.

Rather than merely serving as a supportive tool, AI is increasingly conceptualised as a cognitive copilot for entrepreneurs, augmenting their cognitive resources and reshaping how they think, regulate their thinking, and make decisions. Building on this largely unexplored line of inquiry, ICON examines how entrepreneurs’ interactions with generative AI shape their metacognitive regulation, and identifies and operationalises its key dimensions as well as the patterns through which they vary across entrepreneurs.

This interdisciplinary project will provide the first empirical investigation of AI in entrepreneurs’ metacognition, laying the groundwork for a theory of digitally scaffolded entrepreneurial cognition.

Metacognitive regulation is the process through which individuals coordinate their own cognitive activities. ICON focuses particularly on metacognitive monitoring and the calibration of trust in AI.
3 Years of research, structured into four work packages
2 National contexts: Croatia and Norway
30–40 Task-based think-aloud interviews with entrepreneurs
500–600 Survey respondents for scale validation and the development of entrepreneur profiles
8 Planned peer-reviewed outputs across journals and proceedings
1 Openly accessible software tool for metacognitive reflection

Objectives

Four research objectives

Together, they move from a process model and the conceptual definition of key dimensions to a validated measurement instrument and empirically distinguishable entrepreneur profiles.

  1. RO 1

    A process model of metacognitive regulation

    Identify how entrepreneurs’ interactions with generative AI shape their metacognitive regulation, and develop a process model of metacognitive regulation in digitally scaffolded entrepreneurial cognition.

  2. RO 2

    Conceptual definitions of key dimensions

    Identify and conceptually define the key dimensions of metacognitive regulation in entrepreneurs’ interactions with generative AI, and distinguish them from related constructs.

  3. RO 3

    A validated measurement instrument

    Develop and validate a measurement instrument for assessing key dimensions of metacognitive regulation.

  4. RO 4

    Distinct entrepreneur profiles

    Identify distinct profiles of entrepreneurs based on the dimensions of metacognitive regulation, and test for differences between these profiles in the quality of entrepreneurial decisions.

Design

A sequential mixed-method strategy

A qualitative phase reconstructs the process and derives its key dimensions. A quantitative phase validates the scale and develops entrepreneur profiles. Both are conducted in two diverse national contexts to distinguish structural consistency from context-specific variation.

Phase 01 Task-based interviews
Phase 02 Qualitative analysis
Phase 03 Instrument development
Phase 04 Survey & validation
Phase 05 Profiles & transfer

Why it matters

What makes ICON distinctive

  • 01

    First of its kind

    This is the first empirical study of entrepreneurial metacognition in human–AI interaction, moving the field from conceptual debate to evidence.

  • 02

    Three fields, one framework

    ICON sits at the intersection of entrepreneurship, cognitive psychology and information science, integrating entrepreneurial cognition with a human–AI interaction perspective.

  • 03

    Process, not a state

    ICON studies entrepreneur–AI dynamics through the broader structure of metacognitive regulation.

  • 04

    Cross-cultural design

    Croatia and Norway differ in levels of AI adoption and digital maturity, enabling a test of cross-context robustness and the first cross-cultural validation of metacognitive regulation in entrepreneur–AI interaction.

  • 05

    Behaviour, not just self-report

    Verbal and self-reported data are triangulated with behavioural evidence of AI-induced decision revision, while the survey embeds a decision task alongside self-report measures.

  • 06

    Beyond the paper

    A free, web-based reflection tool will translate the findings into practice for entrepreneurs, students and educators, and will be integrated into at least one university course.

Policy alignment

Answering Article 14

The project directly addresses the EU AI Act, in particular Article 14 on human oversight, which regulates the cognitive challenges of using AI: the interpretive processing of AI results and automation bias.

ICON’s objectives are congruent with the imperatives of Shaping Europe’s Digital Future and the AI Innovation Package, and support the EU’s AI Strategy and its vision of Europe as an AI Continent with a strong innovation ecosystem. Findings on trust calibration speak to the risk of uncritical dependence on AI at the level of the individual entrepreneur, and to AI risk governance at the level of the firm.

The group

An interdisciplinary research group

Five core members (two assistant professors, two senior assistants and one PhD student) are supported by three senior researchers acting in a mentoring and advisory capacity.

Tamara Šmaguc, Principal Investigator
Entrepreneurship and digital technology · Project lead, included in all aspects of qualitative and quantitative studies, management, dissemination
Ivana Dvorski Lacković
Risk management and entrepreneurship · Risk literature positioning, qualitative fieldwork and analysis
Krešimir Jakšić
Cognitive psychology · Cognitive construct measurement, instrument development, latent profile analysis
Petar Škvorc
Algorithms and programming · Technical protocol, AI interaction design, development of the reflection tool
Ivona Kocijan
Entrepreneurship, PhD student · Qualitative fieldwork and analysis, quantitative data analysis
Senior researchers
Vlatka Škokić (UNIST FEBT) · Robert Kudelić (UNIZG FOI) · Bjørn Willy Åmo (Nord University Business School, Norway)

ICON is fully supported by the Croatian Science Foundation under grant UIP-2026-4349, awarded through its Installation Research Projects (UIP) scheme. The Foundation is the central national body funding scientific, higher-education and technological research in Croatia.

Any opinions, findings, and conclusions or recommendations expressed in project materials are those of the author(s) and do not necessarily reflect the views of the Croatian Science Foundation.