This paper presents an approach to model the internal cognitive state of decision-makers when interacting with AI to understand exchanges between agents and improve future interactions. We focus on understanding how AI suggestions are perceived by a human agent using an approach based on the technology acceptance model. The variation in the user's state is investigated when perceiving the interaction with AI by considering it as a hidden (latent) state. Using human evaluation data collected from two cases of clinical decision-making and software development scenarios, we analyse and explore the user's perceptional state during interaction. The experiment conducted employs the Bayesian belief network to represent the human perceptional model and provide a prediction of the usefulness of AI model's suggestions in the considered case. Upon introduction of cognitive states in the model, we observed an increase in predictive performance by 76–77%. Our investigation can be concluded as an attempt to identify implicit static and dynamic cognitive characteristics of users to provide personalized assistance in human-AI interaction (HAI) and collaboration in complex domains of decision-making