Advanced search
1 file | 890.75 KB Add to list

On the influence of task interruption and interactive time estimation on estimation error in time-based costing systems

Sophie Maussen (UGent) and Sophie Hoozée (UGent)
Author
Organization
Abstract
Time estimates are an important part of many costing systems. As they may be subject to estimation error and hence result in measurement error in product and service costs, it is important to understand the sources of this estimation error as well as mechanisms to mitigate them. We performed a computer-based lab experiment to test the joint impact of task interruption and interactive time estimation on the accuracy of time estimates. As predicted, we find that the negative impact of task interruption on time estimation accuracy is mitigated when participants are allowed to interactively discuss their time estimates before making a final time estimate alone. We explain our findings through the underlying effects of cognitive load and confidence. Hence, managers may improve the accuracy of their time-based costing systems by enabling an interactive time estimation process to offset the detrimental effect of task interruption.
Keywords
Costing accuracy, Estimation error, Task interruption, Time estimation

Downloads

  • (...).pdf
    • full text (Published version)
    • |
    • UGent only
    • |
    • PDF
    • |
    • 890.75 KB

Citation

Please use this url to cite or link to this publication:

MLA
Maussen, Sophie, and Sophie Hoozée. “On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems.” EUROPEAN ACCOUNTING REVIEW, 2021, doi:10.1080/09638180.2020.1826339.
APA
Maussen, S., & Hoozée, S. (2021). On the influence of task interruption and interactive time estimation on estimation error in time-based costing systems. EUROPEAN ACCOUNTING REVIEW. https://doi.org/10.1080/09638180.2020.1826339
Chicago author-date
Maussen, Sophie, and Sophie Hoozée. 2021. “On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems.” EUROPEAN ACCOUNTING REVIEW. https://doi.org/10.1080/09638180.2020.1826339.
Chicago author-date (all authors)
Maussen, Sophie, and Sophie Hoozée. 2021. “On the Influence of Task Interruption and Interactive Time Estimation on Estimation Error in Time-Based Costing Systems.” EUROPEAN ACCOUNTING REVIEW. doi:10.1080/09638180.2020.1826339.
Vancouver
1.
Maussen S, Hoozée S. On the influence of task interruption and interactive time estimation on estimation error in time-based costing systems. EUROPEAN ACCOUNTING REVIEW. 2021;
IEEE
[1]
S. Maussen and S. Hoozée, “On the influence of task interruption and interactive time estimation on estimation error in time-based costing systems,” EUROPEAN ACCOUNTING REVIEW, 2021.
@article{8700385,
  abstract     = {{Time estimates are an important part of many costing systems. As they may be subject to estimation error and hence result in measurement error in product and service costs, it is important to understand the sources of this estimation error as well as mechanisms to mitigate them. We performed a computer-based lab experiment to test the joint impact of task interruption and interactive time estimation on the accuracy of time estimates. As predicted, we find that the negative impact of task interruption on time estimation accuracy is mitigated when participants are allowed to interactively discuss their time estimates before making a final time estimate alone. We explain our findings through the underlying effects of cognitive load and confidence. Hence, managers may improve the accuracy of their time-based costing systems by enabling an interactive time estimation process to offset the detrimental effect of task interruption.}},
  author       = {{Maussen, Sophie and Hoozée, Sophie}},
  issn         = {{0963-8180}},
  journal      = {{EUROPEAN ACCOUNTING REVIEW}},
  keywords     = {{Costing accuracy,Estimation error,Task interruption,Time estimation}},
  language     = {{eng}},
  pages        = {{23}},
  title        = {{On the influence of task interruption and interactive time estimation on estimation error in time-based costing systems}},
  url          = {{http://dx.doi.org/10.1080/09638180.2020.1826339}},
  year         = {{2021}},
}

Altmetric
View in Altmetric
Web of Science
Times cited: