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The purpose of this paper is to examine the context of cognitive load and the role of in-app controls that serve as visual aids to promote business process understanding and the use of accounting information system (AIS) for small business users.

In total, 164 participants from small- and medium-sized enterprises were invited to participate in an experiment with between-subjects 2×2 factorial design. Researchers provided two sets of manipulations in the form of in-app control aids, namely Navigation and Guidance. Groups of individuals either received both navigation and guidance, only navigation or only guidance, or no treatment at all. These four different groups were then tested by a range of tasks to measure user understanding on small business domain knowledge and accounting business process provided by the system.

The findings indicate that although several early indications were visually observed wherein Navigation and Guidance may help reduce individual cognitive load and hence provide potential value for a better understanding of business process, the statistical analysis has not yet been able to substantiate the differences. Despite visually supporting the hypotheses, neither Navigation nor Guidance proved significant on accuracy (scores), efficiency (time) and individual cognitive difficulties. It appears that a systematic training on the accounting process is arguably imperative in order to reduce the extraneous cognitive load due to a relative gap of accounting logic and users’ knowledge of their business process. Ultimately, it would promote the germane knowledge where the integration of user’s own business process and accounting process can manifest effectively.

Aligned with the findings of the research and its correlation with learning, apparently the learning process is not merely determined not only by the application control features being embedded, but also by the domain knowledge of individuals who interact with the system. Training related to the discussion of the accounting process should be conducted more intensively to minimize the gap between the knowledge upon the problems on individual business process and the mechanism of the accounting process.

This research takes a new approach in examining user acceptance toward an AIS by comparing task performance with and without the assistive devices, to assess how these visual aids may overcome the cognitive load of the individual.

Information technology has been recognized as one of the keys to improved productivity in organizations. Yet, existing research has not paid sufficient attention to how information systems (ISs) influence the creative performance of individual users. The paper aims to discuss this issue.

This study draws on the theories of flow and cognitive load to establish a model of the predicted influences. The authors hypothesize that the information technology supports creativity by engaging individuals in a creative process and by lowering their cognitive load related to the process. To test these hypotheses, the authors employ a meta-analytical structural equation modeling approach using 24 previous studies on creativity and ISs use.

The results suggest that factors that help the user to maintain an interest in the performed task, immerse the user in a state of flow, and lower a person’s cognitive load during IS use can affect the user’s creative performance.

The findings imply that a combination of the theories of flow and cognitive load complements the understanding of how ISs influence creativity.

This paper proposes an explanation on why ISs affect creativity, which can be used by scholars to position further research, and by practitioners to implement creativity support systems.

The paper aims to clarify the influence of different picture contents on consumer's willingness to click pictures when shopping for agricultural products online and examine the intermediary mechanism and boundary conditions of the impact.

The paper opted for an empirical study based on the cue utilization theory and information processing theory, including three experiments to test the existence, intermediary mechanism and boundary conditions of the impact of online picture contents of agricultural products on consumers' clicking intention.

The paper provides empirical insights about the influence of picture contents on consumer's willingness to click when shopping for agricultural products online. The picture of product's production environment or grower on the search result page can effectively improve consumer's willingness to click the product under dual systemic information processing modes. Compared with product pictures, pictures displaying products and production environment can stimulate more cognitive system processing, and pictures displaying products and its growers can stimulate more emotional system processing, both resulting in higher click intention. However, the above effects only exist in the context of non-branded agricultural products.

The research results not only provide practical guidance for merchants, but also fill the gap in the research on the impact of picture contents on consumers in the field of agricultural products in online marketing.

The paper aims to clarify the influence of different picture contents on consumer's willingness to click pictures when shopping for agricultural products online and examine the intermediary mechanism and boundary conditions of the impact.

The paper opted for an empirical study based on the cue utilization theory and information processing theory, including 3 experiments to test the existence, intermediary mechanism and boundary conditions of the impact of online picture contents of agricultural products on consumers' clicking intention.

The paper provides empirical insights about the influence of picture contents on consumer's willingness to click when shopping for agricultural products online. The picture of product's production environment or grower on the search result page can effectively improve consumer's willingness to click the product under dual-systemic information processing modes. Compared with product pictures, pictures displaying products and production environment can stimulate more cognitive system processing, and pictures displaying products and its growers can stimulate more emotional system processing, both resulting in higher click intention. However, the above effects only exist in the context of non-branded agricultural products.

The research results can not only provide practical guidance for merchants, but also fill the gap in the research on the impact of picture contents on consumers in the field of agricultural products in online marketing.

This paper examines issues that focus on the importance of accounting data generated knowledge information and its role in modern business. The cognitive aspect of this research reflects the ability of companies and its employees to apply knowledge for managerial purposes using accounting data.

Using a questionnaire, a five-factor model related to information communication, information cognitive utilization, functional optimization, applicability and cognitive efficiency was created.

Findings present a series of complex correlations highlighting possible actions to utilize knowledge as a tool for management. Information is obtained regarding the management of knowledge and the adoption of information systems.

The results reflect the limited implementation of intellectual capital practices and understanding of knowledge as a financial tool for executives and employees. Based on the above, an attempt was made to formulate the questions for the careful identification of the factors.

Rapid developments in information and communication technologies, together with a realization that knowledge is a resource of general and cost strategic importance, changed the operational structures of companies, shifting value from materials to intangible assets. This paper demonstrates how multiple variables are correlated and how small changes could help increase intellectual capital and facilitate the construction of knowledge based systems.

The need for an accounting valuation of intellectual capital in order to present the true picture of business value is evident. This paper illustrates factors such as interactive communication and systematic cognitive efficiency or the monetization of information as a preliminary step for future valuation and management intellectual capital models.

Direct access to sufficient and reliable information, lead to the search for effective tools for the creation, aggregation and exchange of knowledge. The latter becomes a key goal for information systems. Emphasis is placed on the benefits and critical success factors of knowledge management systems, as essential information systems to support and enhance organizational processes.

This study establishes three predominant cognitive models of information and the information transfer process manifest in the literature of library and information science, based on a linguistic analysis of phrases incorporating the word ‘information’ from a random sample of abstracts in the LISA database. The direct communication (DC) and indirect communication (IC) models (drawn from Reddy's frameworks of metalinguistic usage) adopt the perspective of the information system; the information‐seeking (IS) model takes the viewpoint of the information user. Two disturbing findings are presented: 1. core elements of the DC and IC models are more weakly supported by the data than are most of the peripheral elements; and 2. even though the IS model presents the information user's perspective, the data emphasise the role of the information system. These findings suggest respectively that the field lacks a coherent model of information transfer per se and that our model of information retrieval is mechanistic, oblivious to the cognitive models of end users.

The purpose of this study is to investigate the factors that influence the adoption of Higher Education Commission (HEC) National Digital Library among research students in different universities of Pakistan.

The study framework was based on technology acceptance model (TAM). A sample of Pakistani university students completed the questionnaire measuring the effects of extraneous stimuli through cognitive responses on adoption of the HEC digital library. To test the research hypotheses, multiple regression analysis was used.

The findings revealed that: cognitive responses predicted students’ intention of using HEC digital library; extraneous variables significantly influenced cognitive responses; system characteristics directly influenced usefulness and ease of use; interface characteristics directly influenced cognitive responses; and individual differences significantly affected the ease of use. Similarly, system quality was identified with the highest direct effect on usefulness, whereas navigation had the highest influence on easy use of the HEC digital library of Pakistan. In addition, usefulness was explored with the highest effect on intention to use the HEC digital library of Pakistan. The findings revealed that individual behaviours influence the use of digital libraries which imply that acceptance of an information system (IS) involve cognitive idiosyncrasies. Findings of the study are useful for Pakistani academic librarians to enhance adoption and usability of the HEC digital library of Pakistan. The study extended cross-cultural validation of TAM and explored how that Pakistani university students utilize HEC digital library.

These findings have significant implications for librarians in developing countries, such as to evaluate usability of digital libraries from individuals’ perspective, create awareness, customize users’ interface and train students in navigational techniques. It may also facilitate librarians to improve their current levels of library assistance and emphasize the usefulness of digital libraries towards academic excellence. The findings equally suggest that individual behaviours influence the use of digital libraries because acceptance of an information system involves cognitive idiosyncrasies. This study explored all possible links between the study constructs and emphasized that findings are useful to enhance the adoption and usability of digital library in the developing countries.

This study is the first attempt that empirically assessed the adoption of digital libraries in terms of Pakistani research students. The study validated TAM in the context of Pakistani university librarianship that extended the cross-cultural validation of TAM. Furthermore, the study focused on real constructs instead of dummy variables and predicted significant effects on acceptance and rejection of digital libraries.

An enterprise exists as a congress of information and knowledge: it is the knowledge embedded in it, and the processing of information throughout it, that lead to the strategy, change and action that convert the enterprise into a dynamic reality. Management, however else it may be defined, is also the process that ensures that information and knowledge are effectively deployed in an enterprise's interests. In this the manager is joined by all the knowledge workers in the organization—the designers, researchers, engineers, trainers, administrators, accountants — who provide the enterprise with its collective brainpower. That brainpower, focused on the wellbeing and success of the enterprise, is the true generator of value added and must therefore be the chief asset of any business or institution.

The contributions proposed in this paper are motivated by principles of incompatibility, and non‐equilibrium states, existing between the continuous growth in the level of environmental complexity and the insufficient cognitive capacity of the organization. From such a view, the purpose of this paper is to ask: what are the core competencies of the new industrial organization in the twenty‐first century?

First, the paper examines the characteristics and limitations of past and current industrial organizations; second, it contributes by extending their frontiers and by proposing technological, managerial and organizational core competencies of the new enterprise.

From such analyses, this paper introduces the features of customer‐centric systems (CCS) which represent new industrial organizations in the pursuit of high degrees of organizational cognition, intelligence and autonomy, and consequently, high degrees of agility and flexibility, in order to manage high levels of environmental complexity and uncertainty, to operate through intensive mass customization, and to provide customers with immersiveness.

For further research, this paper suggests the investigation of practical implementation of the features of the new enterprise of CCS. In such a direction, it recommends additional reading on the concept and design of computational organizational management networks.

This paper emphasizes that CCS are firm types which strategically organize their resources and competencies around customers' values and needs, in order to involve customers into their business. By involving customers into their task environments and business, CCS‐based firms have the chance to understand their clients' real needs and to produce the appropriate goods and services.

The uniqueness of this paper lies in its attempt to master, analyze and integrate technological, managerial and organizational perspectives of past and current manufacturing organizations, which contribute to illuminate features and to identify core competencies of future industrial firms, which are in the pursuit of innovation and sustainable competitive advantage in the twenty‐first century.