1.0ARChttps://eaa-online.org/arcSOPHIE MAUSSENhttps://eaa-online.org/arc/blog/members/115/Time estimation errors in costing systems - ARCrich600338<blockquote class="wp-embedded-content" data-secret="VuTf1TAuZa"><a href="https://eaa-online.org/arc/blog/2020/10/26/time-estimation-errors-costing-systems/">Time estimation errors in costing systems</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://eaa-online.org/arc/blog/2020/10/26/time-estimation-errors-costing-systems/embed/#?secret=VuTf1TAuZa" width="600" height="338" title="“Time estimation errors in costing systems” — ARC" data-secret="VuTf1TAuZa" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript">
/**
* WordPress inline HTML embed
*
* @since 4.4.0
* @output wp-includes/js/wp-embed.js
*
* This file cannot have ampersands in it. This is to ensure
* it can be embedded in older versions of WordPress.
* See https://core.trac.wordpress.org/changeset/35708.
*/
(function ( window, document ) {
'use strict';
var supportedBrowser = false,
loaded = false;
if ( document.querySelector ) {
if ( window.addEventListener ) {
supportedBrowser = true;
}
}
/** @namespace wp */
window.wp = window.wp || {};
if ( !! window.wp.receiveEmbedMessage ) {
return;
}
/**
* Receive embed message.
*
* @param {MessageEvent} e
*/
window.wp.receiveEmbedMessage = function( e ) {
var data = e.data;
if ( ! data ) {
return;
}
if ( ! ( data.secret || data.message || data.value ) ) {
return;
}
if ( /[^a-zA-Z0-9]/.test( data.secret ) ) {
return;
}
var iframes = document.querySelectorAll( 'iframe[data-secret="' + data.secret + '"]' ),
blockquotes = document.querySelectorAll( 'blockquote[data-secret="' + data.secret + '"]' ),
allowedProtocols = new RegExp( '^https?:$', 'i' ),
i, source, height, sourceURL, targetURL;
for ( i = 0; i < blockquotes.length; i++ ) {
blockquotes[ i ].style.display = 'none';
}
for ( i = 0; i < iframes.length; i++ ) {
source = iframes[ i ];
if ( e.source !== source.contentWindow ) {
continue;
}
source.removeAttribute( 'style' );
/* Resize the iframe on request. */
if ( 'height' === data.message ) {
height = parseInt( data.value, 10 );
if ( height > 1000 ) {
height = 1000;
} else if ( ~~height < 200 ) {
height = 200;
}
source.height = height;
}
/* Link to a specific URL on request. */
if ( 'link' === data.message ) {
sourceURL = document.createElement( 'a' );
targetURL = document.createElement( 'a' );
sourceURL.href = source.getAttribute( 'src' );
targetURL.href = data.value;
/* Only follow link if the protocol is in the allow list. */
if ( ! allowedProtocols.test( targetURL.protocol ) ) {
continue;
}
/* Only continue if link hostname matches iframe's hostname. */
if ( targetURL.host === sourceURL.host ) {
if ( document.activeElement === source ) {
window.top.location.href = data.value;
}
}
}
}
};
function onLoad() {
if ( loaded ) {
return;
}
loaded = true;
var isIE10 = -1 !== navigator.appVersion.indexOf( 'MSIE 10' ),
isIE11 = !!navigator.userAgent.match( /Trident.*rv:11\./ ),
iframes = document.querySelectorAll( 'iframe.wp-embedded-content' ),
iframeClone, i, source, secret;
for ( i = 0; i < iframes.length; i++ ) {
/** @var {IframeElement} */
source = iframes[ i ];
secret = source.getAttribute( 'data-secret' );
if ( ! secret ) {
/* Add secret to iframe */
secret = Math.random().toString( 36 ).substr( 2, 10 );
source.src += '#?secret=' + secret;
source.setAttribute( 'data-secret', secret );
}
/* Remove security attribute from iframes in IE10 and IE11. */
if ( ( isIE10 || isIE11 ) ) {
iframeClone = source.cloneNode( true );
iframeClone.removeAttribute( 'security' );
source.parentNode.replaceChild( iframeClone, source );
}
/*
* Let post embed window know that the parent is ready for receiving the height message, in case the iframe
* loaded before wp-embed.js was loaded. When the ready message is received by the post embed window, the
* window will then (re-)send the height message right away.
*/
source.contentWindow.postMessage( {
message: 'ready',
secret: secret
}, '*' );
}
}
if ( supportedBrowser ) {
window.addEventListener( 'message', window.wp.receiveEmbedMessage, false );
document.addEventListener( 'DOMContentLoaded', onLoad, false );
window.addEventListener( 'load', onLoad, false );
}
})( window, document );
</script>
https://eaa-online.org/app/uploads/sites/3/2020/10/ear_logo_2.png640366Sophie Maussen & Sophie Hoozée (Ghent University) In a recent article, published in the European Accounting Review, we experimentally studied the joint impact of task interruption and interactive time estimation on the accuracy of time estimates. Employee estimates of task duration constitute an important element of many organizations’ costing systems. As time estimates are subject […]