Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance |
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Authors: | K Asli Basoglu Mark A Fuller John T Sweeney |
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Institution: | 1. Washington State University, Department of Information Systems, PO Box 644743, Todd 442, Pullman, WA 99164, United States;2. University of Massachusetts Amherst, Isenberg School of Management, 121 Presidents Drive, Amherst, MA 01003, United States;3. Washington State University, Department of Accounting, PO Box 644729, Todd 242, Pullman, WA 99164, United States |
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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. |
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