The formation of user perspective taking and its influence on opportunity belief performance

: User perspective taking is a critical way in which entrepreneurs can identify opportunities and cope with market competition. However, existing studies have ignored its modes, formation mechanism and impact on opportunity belief performance. Considering these issues, we deconstruct the modes of user perspective taking based on structural alignment theory and the attentional engagement model, and these modes include absorptive, inductive, heuristic and analytical user perspective taking. Then, from the dual perspective of the “individual-user”, we explore the positive effects of user-related prior knowledge, flexible role orientation, cognitive complexity, and the uncertainty and fragmentation of user needs on the formation of user perspective taking. Finally, taking the formation speed and innovativeness of opportunity beliefs as performance indicators, we explain the impact of the modes of user perspective taking on opportunity belief formation performance and examine the moderating effects of cognitive management strategies involving adaptation to new information environments and the invocation of the entrepreneur’s own knowledge structure on the modes of user perspective taking and opportunity belief formation performance. This study enriches the connotation of user perspective taking, extends the explanatory scope of structural alignment theory and the attentional engagement model, and provides a reference that can guide entrepreneurs to better identify opportunities by employing user perspective taking. It is of great significance for entrepreneurs to think about and understand users.