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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 …