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

Abstract

Organizations are considering the influence of workplace attention breadth (mindfulness and absorption) on professional development. Although corporate accountants typically focus on technical skills, soft skills such as mindfulness may also improve performance. In this study, we examine the influence of attention breadth on task performance by demonstrating how mindfulness and absorption vary with respect to improvement to entry, mid, and upper-level accounting tasks. We survey over 700 corporate accounting professionals and find that upper-level manager task performance is related to mindfulness, and mid-level manager task performance is associated with mindfulness and absorption. We also find that mid-level professionals who are unable to transition between mindfulness and absorption states serve a relatively longer tenure before advancing to an upper-level position. This study has important implications for management to assist in improving office productivity and morale.

Citation

Cereola, S., Green, K. and Lynch, E. (2024), "The Influence of Mindfulness and Absorption on Task Performance: An Examination of Attention Breadth Among Accounting Hierarchies", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research Volume 28 (Advances in Accounting Behavioural Research, Vol. 28), Emerald Publishing Limited, Leeds, pp. 25-48. https://doi.org/10.1108/S1475-148820240000028002