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.

Learning from examples does not prevent order effects in belief revision

2010 ◽  
Vol 16 (2) ◽  
pp. 98-130 ◽  
Author(s):  
Martin R. K. Baumann ◽  
Josef F. Krems ◽  
Frank E. Ritter
Keyword(s):  
Belief Revision ◽  
Learning From Examples ◽  
Order Effects

Doing More With Less: Interactive Effects of Cognitive Resources and Mindfulness Training in Coping With Mental Fatigue From Multitasking

2020 ◽  
pp. 014920632096457
Author(s):  
Ravi S. Kudesia ◽  
Ashish Pandey ◽  
Christopher S. Reina
Keyword(s):  
Subjective Experience ◽  
Time Pressure ◽  
Self Regulation ◽  
Experience Sampling ◽  
Mental Fatigue ◽  
Mindfulness Training ◽  
Interactive Effects ◽  
Cognitive Resources ◽  
Negative Consequences

To cope with ever-increasing work demands, people often turn to multitasking. Although it is known that multitasking harms objective task performance, we know relatively little about how multitasking influences subjective experience. In this article, we develop hypotheses about the subjective experience of multitasking. Namely, we hypothesize that people multitask more often in the presence of challenge stressors (like workload, responsibility, and time pressure), that multitasking is one of the reasons why challenge stressors produce feelings of mental fatigue, and that multitasking feels especially mentally fatiguing for people with fewer cognitive resources—as people with fewer cognitive resources paradoxically must use particularly resource-demanding self-regulation processes to multitask. Using an experience sampling design, in Study 1 (N = 248 participants; 5,191 responses), we find support for these hypotheses. Given the increasing prevalence of multitasking, we then ask what can be done to reduce its negative consequences. Drawing on recent findings that mindfulness training increases the efficacy of self-regulation, we hypothesize that mindfulness training will compensate for cognitive resources by empowering people with fewer cognitive resources to multitask without feeling mentally fatigued. Pairing experience sampling with a long-term mindfulness training, in Study 2 (N = 114 participants; 1,197 responses), we replicate our initial findings and extend them: multitasking feels mentally fatiguing for people with fewer cognitive resources in the control condition but not in the mindfulness training condition. Taken together, these findings shed new light on the interface of work design, self-regulation, and mental fatigue.

scholarly journals Effect of Ordo in Assessment of Financial and Non-Financial Information

2020 ◽  
Vol 11 (1) ◽  
pp. 78-83
Author(s):  
Monica Rahardian Ary Helmina ◽  
Imam Ghozali ◽  
Jaka Isgiyarta ◽  
Ibnu Sutomo
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Information Value ◽  
Order Effects ◽  
Stock Valuation ◽  
Information Order ◽  
Investment Decision Making ◽  
Belief Adjustment ◽  
Order Of Presentation ◽  
Disclosure Patterns

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed between confirmative (positive) information and unconfirmed (negative) information.The participants of this study are investors who have investment accounts. The design of the 2x4 experimental method is divided into analysis of factor 2 (presentation pattern) x 4 (information value), which aims to test that the presentation of information in step by step (SBS) will have a better impact than end of sequence (EOS). There are 8 combinations of instruments contain patterns and information values that are used as a source of stock valuation. ANOVA analysis is used for this study. The results showed that there was an effect of the pattern of information delivery in investment decision making when the SBS and EOS disclosure patterns in hypothesis 1 and hypothesis 2. The results of hypothesis 3 did not support the belief adjustment model theory.

Enhancing Perceived Situation Awareness and Reducing Perceived Workload with a Likelihood Alarm Display

2005 ◽  
Vol 49 (17) ◽  
pp. 1677-1681 ◽  
Author(s):  
Corey K. Fallon ◽  
Ernesto A. Bustamante ◽  
James P. Bliss
Keyword(s):  
Situation Awareness ◽  
Psychology Students ◽  
Primary Task ◽  
Order Effects ◽  
Task Load ◽  
Positive Effects ◽  
Perceived Workload ◽  
Display Order ◽  
And Task

The researchers investigated the effects of a likelihood alarm display (LAD) on perceptions of workload and situation awareness (SA) during varying degrees of taskload. Twenty-four psychology students reacted to alarms while performing a complex primary task. The researchers examined participants performances during four experimental sessions. Two conditions of alarm display (binary and likelihood) and task load (low and high) were manipulated within groups. In addition, alarm display order (binary first or likelihood first) and task load order (low first or high first) were examined between groups. Results showed greater SA and reduced workload when participants used a likelihood alarm display and when they experienced low task load. Significant order effects also occurred. This study demonstrated the positive effects of a likelihood alarm display on perceptions of workload and SA, and suggests that LAD use may reduce workload and enhance SA.

Sign in / Sign up

Export Citation Format

Share Document