The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature in a Pressure-Arousal-Effort-Performance Framework

2016 ◽  
Author(s):  
Christian P R Pietsch ◽  
William F. Messier
Keyword(s):  
Belief Revision ◽  
Time Pressure ◽  
Relevant Literature ◽  
Performance Framework

The Effects of Time Pressure on Belief Revision in Accounting: A Review of Relevant Literature within a Pressure-Arousal-Effort-Performance Framework

2017 ◽  
Vol 29 (2) ◽  
pp. 51-71 ◽  
Author(s):  
Christian P. R. Pietsch ◽  
William F. Messier
Keyword(s):  
Belief Revision ◽  
Time Pressure ◽  
Relevant Literature ◽  
Interactive Effects ◽  
Order Effects ◽  
Performance Framework ◽  
Pressure Variable ◽  
Accounting Environment ◽  
Belief Adjustment ◽  
And Task

ABSTRACT This study advances several propositions about the effects of time pressure on individuals' belief revisions within a pressure-arousal-effort-performance framework. There is a significant body of research that documents the importance of both time pressure and order effects in an accounting environment. However, prior research has not investigated how the order of information affects individuals' belief revision processes under varying levels of time pressure, even though the inclusion of a time pressure variable has been noted as relevant in belief revision research, both in general (Hogarth and Einhorn 1992) and in accounting (Kahle, Pinsker, and Pennington 2005; Trotman and Wright 2000). In this review, we extend prior belief revision research in accounting by describing how time pressure interacts with personal and task variables and the subprocesses described in the belief-adjustment model (Hogarth and Einhorn 1992). Propositions are advanced on the effects of time pressure on individuals' belief revisions. A better understanding of such interactive effects helps to explain the mixed results identified in prior studies.

Kollegialentscheidungen unter Zeitdruck

2021 ◽  
Vol 54 (2) ◽  
pp. 273-294
Author(s):  
Janbernd Oebbecke
Keyword(s):  
Local Government ◽  
Judicial Review ◽  
Time Pressure ◽  
Relevant Literature ◽  
Level Of Detail ◽  
Common Structure ◽  
Regular Meeting ◽  
Legal Questions ◽  
Legal Competency ◽  
Special Meeting

Collegial bodies can react to time pressure either by speeding up their procedure or by transferring urgent decisions to a special organ which can decide very quickly. In Germany, the representative bodies of local government have both options. This article examines decisions of urgency taken by a special organ of local government. This article analyses the circumstances in which such decisions are taken based on the relevant literature as well as on self-collected data from cities in North Rhine Westphalia. The results can be put into five categories. Although the relevant Länder laws vary at the level of detail, they are united by a common structure. They determine that a decision is urgent only when the representative body – even applying an accelerated procedure – cannot decide in time. They set out which organ is legally competent to decide and require that the representative body of local government either approves the decision in retrospect or is, at least, informed of it. According to these regulations the decision of urgency is always concomitant with a decision on the legal competency of the special organ and on the administrative matter at hand. Their application raises numerous legal questions. In the majority of cases, decisions of urgency are taken in violation of the legal requirement, even though the representative body could have taken the decision by applying an accelerated procedure. From the perspective of those involved calling a special meeting takes too much time and effort to decide on an issue which is, in most cases, completely uncontested. Currently, a correction of this unlawful practice by legal means virtually impossible. It is, therefore, suggested that each member of the representative body should be given standing to bring a claim for judicial review. In terms of legal policy, urgent decisions should to be allowed also when the representative body cannot decide in time at the next regular meeting.

scholarly journals Factors generating anxiety when learning EFL speaking skills

2018 ◽  
Vol 5 (2) ◽  
pp. 230-239
Author(s):  
Rizaldy Hanifa
Keyword(s):  
Foreign Language ◽  
Language Learning ◽  
Time Pressure ◽  
Relevant Literature ◽  
Foreign Language Learning ◽  
Speaking Anxiety ◽  
Affective Factors ◽  
Performance Factors ◽  
Foreign Language Learners ◽  
To Come

The mastery of communication skills is undeniably considered the most important aspect in modern-day EFL contexts. Nevertheless, becoming communicatively competent is particularly difficult for foreign language learners as it is influenced by a number of factors including affective factors. Among the several affective factors which affect foreign language learning especially speaking, anxiety emerges to be the crucial one that has a devastating effect on the oral performances of students. This paper reviews the speaking anxiety phenomenon in the field of foreign language learning. The possible factors that cause speaking anxiety to come into play are described and discussed in accordance with the central themes appearing from an examination of relevant literature. The central themes are (1) cognitive factors covering topics, genre, interlocutors, and processing demands, (2) affective factors dealing with feelings towards the topic and/or the participants, and also self-consciousness, and (3) performance factors concerning mode, degree of collaboration, discourse control, planning and rehearsal time, time pressure and environmental conditions. Understanding the nature of this anxiety and the sources it springs from thoroughly should help both teachers and learners to gain more insights and find ways with which to deal with anxiety in EFL classrooms.

scholarly journals Evaluation and improvements regarding the implementation of Project-Based Learning within the Innovative Development program.

2021 ◽  
Author(s):  
Hani Alers ◽  
Lisa Wichgers ◽  
Wilan Iris Loots ◽  
Tim Cocx
Keyword(s):  
Applied Sciences ◽  
Time Pressure ◽  
Relevant Literature ◽  
Development Program ◽  
Project Based Learning ◽  
Innovative Design ◽  
Design Program ◽  
University Of Applied Sciences ◽  
Teachers And Students ◽  
Specific Teaching

This research evaluates how Project-Based Learning (PBL) is implemented in the Innovative Design program that is taught at The Hague University of Applied Sciences. This paper offers insights about the way students and teachers experience PBL within this program, and how the implementation can be improved according to previous research in this field. By studying relevant literature, a list of important (organizational and didactical) factors regarding the implementation of PBL is created. Questionnaires investigating these factors are then circulated among the teachers and students of the program. The results of the questionnaires are analyzed against guidelines provided in the literature. Based on this comparison, recommendations for the improvement of the PBL approach within the program are provided. The analysis shows that the program offers meaningful projects, and the students are properly prepared to collaborate. Nevertheless, the analysis also shows that the program still has room for improvement. The assessment methods are still unrefined, the students experience time-pressure while working on their projects, and the teachers can benefit from additional training to be better prepared for teaching in a PBL environment. Fortunately, the teachers indicate willingness to learn new PBL specific teaching skills

Deciding the Adequacy of a Set of Tests for an Specific Assessment Situation. Decision-making Strategies

1996 ◽  
Vol 12 (1) ◽  
pp. 14-22
Author(s):  
R. Esteve ◽  
A. Godoy
Keyword(s):  
Decision Making ◽  
Time Pressure ◽  
Response Mode ◽  
Information Load ◽  
Variable Pattern ◽  
Mode Effects ◽  
Moderator Effects ◽  
Specific Assessment ◽  
Information Board ◽  
Decision Importance

The aim of the present paper was to test the effects of response mode (choice vs. judgment) on decision-making strategies when subjects were faced with the task of deciding the adequacy of a set of tests for a specific assessment situation. Compared with choice, judgment was predicted to lead to more information sought, more time spent on the task, a less variable pattern of search, and a greater amount of interdimensional search. Three variables hypothesized as potential moderators of the response mode effects are also studied: time pressure, information load and decision importance. Using an information board, 300 subjects made decisions (choices and judgments) on tests for a concrete assessment situation, under high or low time pressure, high or low information load, and high or low decision importance. Response mode produced strong effects on all measures of decision behavior except for pattern of search. Moderator effects occurred for time pressure and information load.

Speeded Paper-Pencil Sustained Attention and Mental Speed Tests

2008 ◽  
Vol 29 (4) ◽  
pp. 205-216 ◽  
Author(s):  
Stefan Krumm ◽  
Lothar Schmidt-Atzert ◽  
Kurt Michalczyk ◽  
Vanessa Danthiir
Keyword(s):  
Sustained Attention ◽  
Time Pressure ◽  
Factor Model ◽  
Higher Order ◽  
Future Research ◽  
Perceptual Speed ◽  
Speed Factor ◽  
Close Relationship ◽  
Task Processing ◽  
Order Factor

Mental speed (MS) and sustained attention (SA) are theoretically distinct constructs. However, tests of MS are very similar to SA tests that use time pressure as an impeding condition. The performance in such tasks largely relies on the participants’ speed of task processing (i.e., how quickly and correctly one can perform the simple cognitive tasks). The present study examined whether SA and MS are empirically the same or different constructs. To this end, 24 paper-pencil and computerized tests were administered to 199 students. SA turned out to be highly related to MS task classes: substitution and perceptual speed. Furthermore, SA showed a very close relationship with the paper-pencil MS factor. The correlation between SA and computerized speed was considerably lower but still high. In a higher-order general speed factor model, SA had the highest loading on the higher-order factor; the higher-order factor explained 88% of SA variance. It is argued that SA (as operationalized with tests using time pressure as an impeding condition) and MS cannot be differentiated, at the level of broad constructs. Implications for neuropsychological assessment and future research are discussed.

An Input–Process–Output Model of Pilot Core Competencies

2017 ◽  
Vol 7 (2) ◽  
pp. 78-85 ◽  
Author(s):  
Heikki Mansikka ◽  
Don Harris ◽  
Kai Virtanen
Keyword(s):  
Path Analysis ◽  
Team Performance ◽  
Core Competencies ◽  
Core Competency ◽  
Principal Component ◽  
Analysis Model ◽  
Input Process ◽  
The Core ◽  
Performance Framework ◽  
Process Output

Abstract. The aim of this study was to investigate the relationship between the flight-related core competencies for professional airline pilots and to structuralize them as components in a team performance framework. To achieve this, the core competency scores from a total of 2,560 OPC (Operator Proficiency Check) missions were analyzed. A principal component analysis (PCA) of pilots’ performance scores across the different competencies was conducted. Four principal components were extracted and a path analysis model was constructed on the basis of these factors. The path analysis utilizing the core competencies extracted adopted an input–process–output’ (IPO) model of team performance related directly to the activities on the flight deck. The results of the PCA and the path analysis strongly supported the proposed IPO model.

Breaking Routines: A Study on Time Pressure

2004 ◽  
Author(s):  
Sandra Ohly ◽  
Sabine Sonnentag
Keyword(s):  
Time Pressure
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