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A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence
Cognition and emotion exert a powerful influence on human behavior. Based on cognitive psychology and organizational behavior theory, this paper examines the role of cognition and emotion in participative budgeting and corporate performance using a questionnaire survey. The questionnaires were sent...
Autores principales: | , , , , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Frontiers Media S.A.
2022
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8957920/ https://www.ncbi.nlm.nih.gov/pubmed/35350740 http://dx.doi.org/10.3389/fpsyg.2022.830342 |
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author | Zhou, Yuan Zhang, Tianjiao Zhang, Lan Xue, Zhaoxin Bao, Mingxu Liu, Lingbing |
author_facet | Zhou, Yuan Zhang, Tianjiao Zhang, Lan Xue, Zhaoxin Bao, Mingxu Liu, Lingbing |
author_sort | Zhou, Yuan |
collection | PubMed |
description | Cognition and emotion exert a powerful influence on human behavior. Based on cognitive psychology and organizational behavior theory, this paper examines the role of cognition and emotion in participative budgeting and corporate performance using a questionnaire survey. The questionnaires were sent to 345 listed companies in China. The results support the hypothesis that human cognition and emotion have a positive moderating effect on the relationship between participative budgeting and corporate performance. Cognition and emotion can promote the effect of participative budgeting on corporate performance. Furthermore, according to the theory of artificial intelligence (AI), this paper designs an AI-based cognition and emotion identification system. This system can help managers identify the budget participants’ cognitive and emotional states and undertake the interventions necessary to improving corporate performance. |
format | Online Article Text |
id | pubmed-8957920 |
institution | National Center for Biotechnology Information |
language | English |
publishDate | 2022 |
publisher | Frontiers Media S.A. |
record_format | MEDLINE/PubMed |
spelling | pubmed-89579202022-03-28 A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence Zhou, Yuan Zhang, Tianjiao Zhang, Lan Xue, Zhaoxin Bao, Mingxu Liu, Lingbing Front Psychol Psychology Cognition and emotion exert a powerful influence on human behavior. Based on cognitive psychology and organizational behavior theory, this paper examines the role of cognition and emotion in participative budgeting and corporate performance using a questionnaire survey. The questionnaires were sent to 345 listed companies in China. The results support the hypothesis that human cognition and emotion have a positive moderating effect on the relationship between participative budgeting and corporate performance. Cognition and emotion can promote the effect of participative budgeting on corporate performance. Furthermore, according to the theory of artificial intelligence (AI), this paper designs an AI-based cognition and emotion identification system. This system can help managers identify the budget participants’ cognitive and emotional states and undertake the interventions necessary to improving corporate performance. Frontiers Media S.A. 2022-03-08 /pmc/articles/PMC8957920/ /pubmed/35350740 http://dx.doi.org/10.3389/fpsyg.2022.830342 Text en Copyright © 2022 Zhou, Zhang, Zhang, Xue, Bao and Liu. https://creativecommons.org/licenses/by/4.0/This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) and the copyright owner(s) are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms. |
spellingShingle | Psychology Zhou, Yuan Zhang, Tianjiao Zhang, Lan Xue, Zhaoxin Bao, Mingxu Liu, Lingbing A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence |
title | A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence |
title_full | A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence |
title_fullStr | A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence |
title_full_unstemmed | A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence |
title_short | A Study on the Cognition and Emotion Identification of Participative Budgeting Based on Artificial Intelligence |
title_sort | study on the cognition and emotion identification of participative budgeting based on artificial intelligence |
topic | Psychology |
url | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8957920/ https://www.ncbi.nlm.nih.gov/pubmed/35350740 http://dx.doi.org/10.3389/fpsyg.2022.830342 |
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