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

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  • 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
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    References listed on IDEAS

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    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. 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.
    4. 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.

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