“…The ABV suggests that organizational behavior is influenced by how enterprises direct and distribute the attention of their decision-makers (Kim et al, 2016;Ocasio, 1997;Erhan et al, 2023) [12,14,24]. The attention of the TMT significantly impacts organizational choices and performance, reflecting executive values, thinking patterns, and ideologies (Fagerlin and Wang, 2020;Attah-Boakye et al, 2021;Vardarsuyu et al, 2023) [29,32,33]. Limited human cognitive capacity necessitates focused attention, wherein managers prioritize specific fields for processing valuable information.…”