Purpose This study aims to investigate the influence of the perceived value of AI on Cognitive load Reduction and Task performance efficiency through employee resilience. Design/methodology/approach This study used a cross-sectional research design; data were collected from the hotel industry employees and were analyzed using structural equation modeling Findings The findings indicated that the perceived value of AI showed a positive impact on cognitive load reduction and Task performance efficiency, also employee resilience partially mediated the relationship between the perceived value of AI with cognitive load reduction and Task performance efficiency. Practical implications This study presents a psychological viewpoint on AI adoption by stressing the mediating function of employee resilience, underscoring the significance of personal characteristics in reducing the effects of technological instruments. Originality/value This study addressed a gap in the literature; this focuses on how the perceived value of AI positively reduces the cognitive load among employees and enhances task performance efficiency. Additionally, it widens the discourse by examining the mediating effect of resilience.
Abas et al. (2026) studied this question.