ICON UNIZG FOI · HRZZ

Research programme

Modelling how entrepreneurs regulate cognition when interacting with AI

ICON builds on entrepreneurial cognition, entrepreneurship–AI research and social cognition theory to reconstruct metacognitive regulation as a process, and then measure its key dimensions with a purpose-built, cross-culturally validated instrument.

Context

Background

Entrepreneurial cognition research is vital to understanding how entrepreneurs mobilise cognitive resources and take action under uncertainty. Metacognition (the awareness and control of one’s own cognitive processing) has recently received growing interest in entrepreneurial scholarship.

At the same time, the “AI-fication” of the field is opening entirely new debates. AI is becoming one of the key actors shaping human agency in entrepreneurship, raising questions about the cognitive scaffolding of entrepreneurial thinking. AI is no longer viewed merely as a supportive tool, but as a cognitive copilot that augments entrepreneurs’ cognitive resources and influences how they regulate their thinking and make decisions.

The discussion also points to new cognitive challenges, especially the difficulty of evaluating AI output and deciding when and to what extent to rely on it. Such challenges make the calibration of trust in AI a central issue in entrepreneur–AI interaction.

Relevance signal. The topic is the subject of recent special calls by two leading entrepreneurship journals, and AI in entrepreneurship has been identified as a priority domain for entrepreneurship scholars by 2030.

Objectives

From process model to entrepreneur profiles

The main objective is to model how entrepreneurs’ interactions with generative AI shape their metacognitive regulation, and to identify and operationalise the key dimensions of that regulation and their patterns of variation across entrepreneurs. Four specific objectives follow.

  1. RO 1

    Identify and model the process

    Identify how entrepreneurs’ interactions with generative AI shape their metacognitive regulation, and develop a process model of metacognitive regulation in digitally scaffolded entrepreneurial cognition. Addressed by the qualitative study, which models regulation as a broader process of monitoring and control within the entrepreneur–AI interaction.

  2. RO 2

    Define the key dimensions

    Identify and conceptually define the key dimensions of metacognitive regulation in entrepreneurs’ interactions with generative AI, and distinguish them from related constructs. Cross-case analysis yields abductively derived patterns, leading to dimensions conceptualised as continua.

  3. RO 3

    Develop and validate the instrument

    Develop and validate a measurement instrument for assessing key dimensions of metacognitive regulation. Item creation relies on the dimensions identified in RO2 together with existing validated scales.

  4. RO 4

    Identify profiles and test decision quality

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

Population

Knowledge-intensive SMEs

The research population consists of business owners and directors of SMEs operating in Croatia and Norway with primary activity in knowledge-intensive services.

SMEs are defined following the European Commission Recommendation 2003/361 of 6 May 2003, and knowledge-intensive services follow the non-public KIS economic activity sectors defined in the Eurostat glossary of knowledge-intensive services. Entrepreneurs are defined as individuals who own or manage a business and hold decision-making authority.

KIS contexts rely on intensive information processing and ambiguity, with a strong predisposition toward AI use.

78,357 Non-public KIS enterprises with fewer than 250 employees in Croatia (2024), 31% of all enterprises
210,333 Non-public KIS enterprises with fewer than 250 employees in Norway (2024), 44% of all enterprises
2 Institutional and social contexts differing in AI adoption and digital maturity

Own calculations from the Eurostat database.

Design

Methodology

Two studies, one sequential design

A qualitative study reconstructs the process and develops the dimensional framework; a quantitative study validates its measurement and identifies empirically distinguishable entrepreneur profiles.

  • Study 1 · Qualitative

    Task-based interviews with think-aloud protocol

  • Study 2 · Quantitative

    Instrument development and cross-cultural survey

Foundations

Preliminary grounding

The planned objectives and design are novel and original, without prior empirical results, but they are built on established approaches that support their feasibility and relevance.

  • Conceptually, the study draws on entrepreneurial cognition literature and its processual perspective, especially the situated metacognitive model of the entrepreneurial mindset.
  • Methodologically, it relies on established approaches from cognitive psychology, including task-based and think-aloud protocols, and on prior work developing context-specific metacognitive measurement instruments.
  • In entrepreneurship, task approaches have already been applied in the study of entrepreneurial cognition.
  • In human–AI interaction, existing literature supports the feasibility of studying cognition and trust in AI.

ICON combines these trajectories in a novel way to examine entrepreneurial metacognition in AI-scaffolded decision-making, an area that remains underexplored.

Next

The group behind the research

Team

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.