The Influence of Mindfulness and Absorption on Task Performance: An Examination of Attention Breadth among Accounting Hierarchies

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Abstract

In this study, we examine the effects of mindfulness, absorption, and experience on task performance by demonstrating the necessity to align task dynamic and attention breadth to achieve task performance. Mindfulness occurs when an individual is aware of many stimuli while absorption occurs when an individual focuses on a single task. Accounting professionals participated in a survey that indicate levels of attention breadth and task performance. We find that upper-level managers’ task performance is related to mindfulness and mid-level managers’ task performance is associated with both mindfulness and absorption. We truncate the sample by the median tenure of each hierarchical level to analyze the effects of experience. We find that upper - level managers who possess the ability to transition between mindfulness and absorption have less experience in a mid-level accounting management position. While those who cannot transition between the mindfulness and absorption have longer tenure in their mid-level position.

Authors

• Karen Green, Virginia Commonwealth University

• Benson Wier, Virginia Commonwealth University