IDEAS home Printed from https://ideas.repec.org/a/eee/ijoais/v10y2009i4p177-189.html
   My bibliography  Save this article

Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance

Author

Listed:
  • Basoglu, K. Asli
  • Fuller, Mark A.
  • Sweeney, John T.

Abstract

Financial and accounting tasks require high levels of concentration as well as cognitive capacity. Today, advanced technology can help facilitate the effective and efficient completion of such tasks. At the same time, however, these same technologies can interrupt work flow and create work-related stress, thus having a deleterious effect on task performance. These interruptions can be characterized across a number of different dimensions, including frequency, complexity, duration, and relevance to the primary task, to name a few. This study examines the effects of interruption frequency, task complexity, and individual characteristics on cognitive load and subsequent decision-making performance on financial tasks. As hypothesized, the results indicate the significant influence of interruption frequency and order of task complexity on cognitive load which influences performance. This research has implications on the design and use of information systems by accounting professionals in order to reduce potential negative effects.

Suggested Citation

  • Basoglu, K. Asli & Fuller, Mark A. & Sweeney, John T., 2009. "Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance," International Journal of Accounting Information Systems, Elsevier, vol. 10(4), pages 177-189.
    • Handle: RePEc:eee:ijoais:v:10:y:2009:i:4:p:177-189
    DOI: 10.1016/j.accinf.2009.10.003
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1467089509000414
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.accinf.2009.10.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ashton, Rh & Kramer, Ss, 1980. "Students As Surrogates In Behavioral Accounting Research - Some Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 1-15.
    2. Blocher, Edward & Moffie, Robert P. & Zmud, Robert W., 1986. "Report format and task complexity: Interaction in risk judgments," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 457-470, October.
    3. Rose, Jacob M. & Wolfe, Christopher J., 2000. "The effects of system design alternatives on the acquisition of tax knowledge from a computerized tax decision aid," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 285-306, April.
    4. Newberry, Kaye J. & Reckers, Philip M. J. & Wyndelts, Robert W., 1993. "An examination of tax practitioner decisions: The role of preparer sanctions and framing effects associated with client condition," Journal of Economic Psychology, Elsevier, vol. 14(2), pages 439-452, June.
    5. Kaplan, Steven E. & Reckers, Philip M. J. & West, Stephen G. & Boyd, James C., 1988. "An examination of tax reporting recommendations of professional tax preparers," Journal of Economic Psychology, Elsevier, vol. 9(4), pages 427-443, December.
    6. Shapira, Zur, 1989. "Task choice and assigned goals as determinants of task motivation and performance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 44(2), pages 141-165, October.
    7. O'Donnell, Ed. & Koch, Bruce & Boone, Jeff, 2005. "The influence of domain knowledge and task complexity on tax professionals' compliance recommendations," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 145-165, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Israel, Avi & Rosenboim, Mosi & Shavit, Tal, 2022. "The effect of SMS notifications on time preferences," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 97(C).
    2. Junges, Fabio Miguel & Klein, Amarolinda Zanela & Gonçalo, Claudio Reis & Sørensen, Carsten, 2020. "Mobile work, mobile technology: consequences for decision-making," LSE Research Online Documents on Economics 103029, London School of Economics and Political Science, LSE Library.
    3. Letmathe, Peter & Noll, Elisabeth, 2024. "Analysis of email management strategies and their effects on email management performance," Omega, Elsevier, vol. 124(C).
    4. Pankush Kalgotra & Ramesh Sharda & Roger McHaney, 2019. "Don’t Disturb Me! Understanding the Impact of Interruptions on Knowledge Work: an Exploratory Neuroimaging Study," Information Systems Frontiers, Springer, vol. 21(5), pages 1019-1030, October.
    5. Long, James H. & Basoglu, K. Asli, 2016. "The impact of task interruption on tax accountants' professional judgment," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 96-113.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Long, James H. & Basoglu, K. Asli, 2016. "The impact of task interruption on tax accountants' professional judgment," Accounting, Organizations and Society, Elsevier, vol. 55(C), pages 96-113.
    3. Rajni Mala & Parmod Chand, 2015. "Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person, Task, and Environment Perspective," Accounting Perspectives, John Wiley & Sons, vol. 14(1), pages 1-50, March.
    4. Maureen Francis Mascha & Cathleen L. Miller, 2010. "The effects of task complexity and skill on over/under-estimation of internal control," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 734-755, September.
    5. Mala, Rajni & Chand, Parmod, 2014. "Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants," The International Journal of Accounting, Elsevier, vol. 49(2), pages 263-288.
    6. Fateme Kaghazloo & Ana Clara Borrego, 2022. "Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach," Public Organization Review, Springer, vol. 22(4), pages 1099-1120, December.
    7. Maren Hartmann & Barbara E. Weißenberger, 2024. "Information overload research in accounting: a systematic review of the literature," Management Review Quarterly, Springer, vol. 74(3), pages 1619-1667, September.
    8. Cardinaels, Eddy, 2008. "The interplay between cost accounting knowledge and presentation formats in cost-based decision-making," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 582-602, August.
    9. O'Donnell, Ed. & Koch, Bruce & Boone, Jeff, 2005. "The influence of domain knowledge and task complexity on tax professionals' compliance recommendations," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 145-165, February.
    10. Heinicke, Franziska & Rosenkranz, Stephanie & Weitzel, Utz, 2019. "The effect of pledges on the distribution of lying behavior: An online experiment," Journal of Economic Psychology, Elsevier, vol. 73(C), pages 136-151.
    11. Kevin Keasey & Philip Moon & Darren Duxbury, 2000. "Performance measurement and the use of league tables: some experimental evidence of dysfunctional consequences," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 275-286.
    12. Petersen, Knut & Patzke, Henning, 1986. "Individuelles Informationsverhalten als Gegenstand des "Behavioral Accounting": Eine Meta-Analyse der empirischen Forschung," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 177, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    13. Duxbury, Darren, 2012. "Sunk costs and sunk benefits: A re-examination of re-investment decisions," The British Accounting Review, Elsevier, vol. 44(3), pages 144-156.
    14. Parsons, Linda M. & Tinkelman, Daniel, 2013. "Testing the feasibility of small multiples of sparklines to display semimonthly income statement data," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 58-76.
    15. Timothy Gubler & Ian Larkin & Lamar Pierce, 2016. "Motivational Spillovers from Awards: Crowding Out in a Multitasking Environment," Organization Science, INFORMS, vol. 27(2), pages 286-303, April.
    16. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    17. Dezoort, F. T., 1998. "An analysis of experience effects on audit committee members' oversight judgments," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 1-21, January.
    18. Gilles Grolleau & Martin G. Kocher & Angela Sutan, 2016. "Cheating and Loss Aversion: Do People Cheat More to Avoid a Loss?," Management Science, INFORMS, vol. 62(12), pages 3428-3438, December.
    19. Tan, Lin Mei, 1999. "Taxpayers' preference for type of advice from tax practitioner: A preliminary examination," Journal of Economic Psychology, Elsevier, vol. 20(4), pages 431-447, August.
    20. Levin, Irwin P. & Schneider, Sandra L. & Gaeth, Gary J., 1998. "All Frames Are Not Created Equal: A Typology and Critical Analysis of Framing Effects," Organizational Behavior and Human Decision Processes, Elsevier, vol. 76(2), pages 149-188, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:10:y:2009:i:4:p:177-189. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.