Technology and Innovation Commons^™

Creating It Capabilities In Workflow Automation With Unstructured Data, Gary J. Braswell

Proceedings of the Cognitive Innovation Conference (CognoCon)

Service organizations increasingly seek to automate customer service workflows, yet most customer communications arrive as unstructured data, such as email and chat. Although large language models (LLMs) offer new possibilities for interpreting such data, their non-deterministic behavior creates reliability risks that can undermine automation performance, as error rates as low as 10% can cause automated flows to perform worse than manual ones. This research discusses how firms can build IT capabilities that convert LLM-based interpretation of unstructured data into reliable automated customer service workflows. Using the Resource-Based View (RBV) as the theoretical lens, the study examines how knowledge sharing and …

The Paradox Of Perfection: Hidden Risks Of High-Performing Ai In Human-In-The-Loop Governance, Chen Zhong, Alper Yayla, Xueping Liang

Proceedings of the Cognitive Innovation Conference (CognoCon)

As AI systems achieve near-perfect accuracy in high-stakes decision-making domains, governance frameworks risk overlooking a critical paradox: superior AI reliability may render human oversight ceremonial rather than functional. This paper presents a theoretically grounded experimental research design to investigate Automation Complacency—the cognitive degradation of human vigilance triggered by sustained streaks of accurate AI outputs. Grounded in Dual-Process Theory and the competency trap literature, we hypothesize that consistent AI reliability shifts operators from analytical (System 2) to heuristic (System 1) processing, significantly impairing error detection when AI eventually fails. Using a simulated phishing detection task (N=200), we plan to test how …

Artificial Intelligence, Large Language Models, Ai Applications, Ai Business Transformation, Reza Vaezi

Proceedings of the Cognitive Innovation Conference (CognoCon)

This paper critically examines the prevailing approaches to AI ethics, arguing that current frameworks—focused on regulation, compliance, and risk mitigation—are insufficient for guiding increasingly autonomous and socially influential AI systems. It contends that ethical behavior in humans arises from morality that is rooted in human empathy, which AI lacks. By differentiating between morality (emotionally intuitive) and ethics (analytical and rule-based), the paper highlights the limitations of procedural ethics in AI, which operates solely in an analytical mode. The author proposes an alternative path for ethical AI through conscious empathic AI, suggesting that embedding empathic capacities could stabilize moral behavior in …

Llms Are Not The Answer Relevant Ai For Business Transformation, Christopher Simpkins

Proceedings of the Cognitive Innovation Conference (CognoCon)

AI hype is driving AI failure. Hype-driven focus on LLM-centric AI products – which in reality have few practical applications – is causing businesses to miss out on the real opportunities offered by the breadth of AI that is more relevant to their problems. In this position paper I provide a definition of AI that focuses on the kinds of problems AI can solve and a brief introduction to the broad field of AI. I then explain at a high level why LLMs fall short of their hype and always will, as a consequence of fundamental technical limitations. Within the …

When Humans Stop Thinking: Cognitive Offloading, Atrophy Risk, And The Design Of Human-Ai Intelligence, Pravinya Mandalapu, Adriane B. Randolph, Andrea Taylor

Proceedings of the Cognitive Innovation Conference (CognoCon)

As artificial intelligence (AI) systems proliferate across professional and everyday contexts, humans increasingly rely on these tools to perform cognitive tasks they once carried out internally. This phenomenon of cognitive offloading extends beyond the use of traditional aids like calendars or calculators, raising foundational questions about how deep reliance on AI reshapes human cognition itself (Risko & Gilbert, 2016). While offloading can enhance immediate task performance, emerging evidence suggests meaningful costs to memory retention, judgment quality, and creative autonomy (Burnett & Richmond, 2025; Risko et al., 2023). Drawing on seminal work by Cliff Nass and colleagues on media multitasking, task-switching, …

Agentic Implementation In Business Processes With Guardrails, Kunal Kumar

Proceedings of the Cognitive Innovation Conference (CognoCon)

Enterprises are increasingly adopting Large Language Models (LLMs) to enhance automation in document driven workflows. However, their probabilistic behavior raises challenges related to governance, auditability, and regulatory compliance. This work proposes an agentic automation framework that integrates LLM-based cognitive services with Robotic Process Automation (RPA) to enable intelligent document processing while preserving determinism and traceability. The architecture separates probabilistic interpretation from deterministic execution, using LLMs for bounded information extraction and RPA for rule-based orchestration, validation, and audit logging. To mitigate risks associated with nondeterministic AI behavior, the framework incorporates guardrails such as structured prompting, confidence thresholds, human-in-the-loop review, and comprehensive …

The Influence Of Digital Audit Capability On Tax Compliance In Tanzania, Henry Zeno Chalu, Daudi Deokari Mtena

Business Management Review

The research evaluates the effects of digital audit capacity on tax compliance in Tanzania, focusing on challenges such as tax avoidance and administrative inefficiency. It applies the Task-Technology Fit Theory and Deterrence Theory in tax audit to examine the relationship between digital audit capability and tax compliance. The findings show that digital audit capability has significantly enhanced tax compliance through data integrity, security, and analytical capability. These features minimize misreporting, secure financial information, and build trust while uncovering predictive insights. The current study also has implications for tax policy by highlighting the promise of digital audit capability in enhancing both …

Digital Transformation And Adaptive Capacity Of Banks In Tanzania: The Mediating Effect Of Knowledge Sharing, Sospeter Muchunguzi, Ulingeta O. L. Mbamba, Victor G. Wilson

Business Management Review

Amid rising competition and uncertainty, banks are increasingly adopting digital technologies to sustain adaptive capacity and competitiveness. This study examines the mediating effect of knowledge sharing in the influence of digital transformation on adaptive capacity. Drawing on an integrative theoretical framework combining the Dynamic Capability Theory, the Affordance Theory and the Adaptive Structuration Theory, a deductive approach was used, involving a sample size of forty-three (43) banks in Tanzania. Data were collected using a questionnaire administered through a drop-off and pick-up-later method and analyzed with PLS-SEM using SmartPLS software. We found that digital transformation of customer touchpoints makes banks more …

Ai Is Taking Over!: A New Generation Of Unemployment Fears, Amaya V. Hepburn

Student Scholar Symposium Abstracts and Posters

The growing panic surrounding AI taking over the workforce is strong in a distinct group of demographics, in contrast to the fear of computers taking over the workforce that was seen in previous generations. This suggests that AI developments have sparked a wave of fear that is unlike the fear of tech developments in the past. I have discovered that this fear is prevalent across several demographics: age, employment, and income. By cross-analyzing through the 2017 and 2025 fear surveys, I discovered that fear of AI is more prevalent in younger generations and is more threatening to students entering the …

Objects In The Sunset, Iskander Guetta

Masters of Environmental Design Theses

This research explores everyday design practices in the Maghreb shaped by economic, political, and ecological struggles amid transnational debates on decolonizing design. To do so, it looks at objects in, through and with the sunset. Taking المغرب — the place where the sun sets — as a conceptual lens, Objects in the Sunset illuminates the savoir-faire born from dispossession, scarcity, and epistemic violence. Working across different scales of the built environment — infrastructures, spaces, objects, and materials — it shifts design away from Eurocentric conceptions: from rationalization to resourcefulness, homogeneity to heterogeneity, optimization to adaptation, disposability to repair, and universal …

It’S No Longer Greek To Me: A Gamified Parsing Study Tool, Josiah J. Lane

Senior Honors Theses

Learning Koine Greek presents significant challenges due to the language’s complex morphology, including multiple verbal forms encoding tense, aspect, mood, voice, person, and number. Traditional methods relying on rote memorization often fail to support long-term retention and rapid parsing ability. This project presents a web-based parsing study tool designed to address these challenges by integrating spaced repetition algorithms, active recall, and gamification principles. The system leverages a relational database of lexical forms and parsed words, enabling adaptive scheduling of practice items based on individual learner performance. Gamified elements, including scoring, progress tracking, and immediate feedback, sustain engagement and encourage consistent …

Trust Migration In The Digital Era: Information Regimes And The Transformation Of Buyer–Seller Relationships, Stephen C. Carlson

Atlantic Marketing Journal

Business-to-business selling is being reshaped by rapid advances in digital platforms, enterprise systems, analytics, and artificial intelligence. Organizational buyers increasingly rely on algorithmic tools, peer communities, institutional certifications, and automated evaluation systems before engaging directly with sales representatives. Yet much of the buyer–seller trust literature continues to emphasize interpersonal communication quality, listening behaviors, and individual credibility as primary drivers of relational success.

This article argues that the central transformation in contemporary selling is not the erosion of trust, but its relocation. As technological infrastructures evolve, trust progressively migrates from individual sales representatives to organizational systems, platforms, governance mechanisms, and algorithmic …

Practical Applications Of Artificial Intelligence For Small Business Marketing: A Literary Review & Llm Approach, Noah C. Kowalski

Honors Capstones

This Honors Capstone Research Paper examines the practical application of artificial intelligence in small business digital and social media marketing. As AI technologies become more accessible, small businesses have new opportunities to improve efficiency, enhance customer engagement, and compete more effectively in digital markets. However, there is a lack of clear guidance on how to implement these tools in a practical and cost-effective way.

This study uses a qualitative approach, combining a literature review with an applied analysis of widely used AI marketing tools including ChatGPT, Canva, Hootsuite, Buffer, Google Analytics 4, and HubSpot. These tools were evaluated based on …

Embeddedness Of Corporate Social Responsibility Practices Of Listed Local Firms In Tanzania: Analysis Of Communication And Organisation Dimensions, Lilian Julius Kishimbo

Business Management Review

This study explores the embeddedness of Corporate Social Responsibility (CSR) practices among listed Tanzanian firms from 2020 to 2024, focusing on both communication and organisational dimensions within a theoretically grounded framework. The study is guided by Institutional and Stakeholder theories, analysing how CSR is integrated into corporate strategies and operational structures, with particular emphasis on variation across banking and finance, telecommunications, manufacturing, extractive, agriculture, and transport industries. Using a mixed-methods approach combining qualitative content analysis of annual reports with organisational indicators, the study draws on 20 firms (95 firms annual reports) to identify significant industry-specific differences in CSR embeddedness, with …

Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja

Business Management Review

The study examined the influence of financial inclusion and tax compliance in Tanzania, focusing on access to financial services, quality of financial services, and usage of financial services. Guided by the positivist philosophy, the study employed a deductive approach utilizing the supply-leading theory and economic deterrence theory as the guiding frameworks. A cross-sectional survey design was employed, and multistage sampling was employed to obtain a sample of 386 bank agents by using a multistage sampling method. The study used primary data that was collected through structured questionnaires, which contained closed-ended questions measured on a 7-point Likert scale, and analyzed data …

External Mandate And Strategic Imperative: A Necessary And Sufficient Conditions Approach To Environmental Accounting Adoption In Tanzanian Manufacturing Firms, James Moses Dendula, Helena Thomas Haule

Business Management Review

Environmental Accounting (EA) serves as a strategic tool for organisations to integrate environmental considerations into operations, decision-making, and reporting. However, in emerging economies, its adoption remains uneven and insufficiently explained regarding how institutional pressures and internal capabilities jointly shape these practices. This study examines how institutional pressures and firms’ internal capabilities influence Environmental Accounting Practices (EAP) among 146 Tanzanian manufacturing firms. Anchored in Institutional Theory and the Resource-Based View (RBV), the study adopts a complementary analytical approach by integrating sufficiency and necessity logics using Partial Least Squares Structural Equation Modelling (PLS-SEM) and Necessary Condition Analysis (NCA). The PLS-SEM results indicate …

The Influence Of Financial Literacy On The Financial Behavior Of Students In The Higher Learning Institutions In Tanzania, Lisa John Baltazar, Evelyn Mweta Richard

Business Management Review

This study examines how financial literacy influences financial behavior as measured by spending, saving and investment and borrowing behavior of university students. The study was informed by the theory of planned behavior. Explanatory research design was used to test the research hypothesis. Data was collected through using a structure questionnaire which was administered both physically and online.  446 random selected students across Universities in Tanzania participated in the study, and simple linear regression analysis was used to establish the effect of financial literacy on financial behavior.  It was established that majority of the students are considered financially illiterate. However, the …

A Meta-Analysis Of Corporate Innovation Intention And Its Driving Mechanisms, Yaping Hu, Xuerong Shen, Yi Zheng

Journal of Scientific Information Research

[Purpose/significance] Stimulating corporate innovation intention is a pivotal issue for promoting innovation. However, the academic discourse on its key drivers presents significantly divergent and even contradictory conclusions, leading to theoretical ambiguity and practical guidance challenges. This study aims to systematically and quantitatively integrate empirical research in this field to clarify the true effects of core driving factors and their operational boundaries. [Method/process] Adopting a meta-analysis approach, this study systematically retrieves and screens literature, ultimately analyzes 29 empirical studies and examine four potential moderating variables which include location, data type, industry, and culture. [Result/conclusion] The study finds that government support, internal …

Techno-Imagination: Elevating Creativity Through Xr And Ai, Christopher Spitzer

Creativity and Change Leadership Graduate Student Master's Projects

Techno-Imagination: Elevating Creativity Through XR and AI explores the history of creativity and computing technology, supported by research and academic literature, and looks at the possibilities of a convergence between the two. In parallel, a brief biographical story of the author shares how a passion for creativity emerged, along with a growing interest in science and technology—specifically extended reality—which ultimately came together in the creation of this master’s project. The project also highlights how the Creative Problem Solving (CPS) process was used alongside AI bots and twenty research-based creative thinking skills in developing the business model canvas. Finally, the outcome …

Long Run Effect Of Industrial Place-Based Policy On County Level Complexity, An Investigation Of The Tennessee Valley Authority, Anita Ifeyinwa Umunnah

Master's Theses

This paper studies the long-term effects of large federal investments in place-based industrial policies on regional economic development, contributing new evidence on how industrial policies shape regional local productive capabilities over time. While extensive research show that industrial policies impact regional development by advancing productive technology (capabilities), the fundamental question remains how to measure this technological transformation. The study employs the use of Economic Complexity Index (ECI) as a measure of “technological advancements” resulting from large federal investments in place-based industrial policies. Previous evaluations of such investment were based on livelihood, employment and income outcomes, with productive capability of receiving …