{"version":"1.0","provider_name":"ARC","provider_url":"https:\/\/eaa-online.org\/arc","author_name":"SOPHIE MAUSSEN","author_url":"https:\/\/eaa-online.org\/arc\/blog\/members\/115\/","title":"Time estimation errors in costing systems - ARC","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"flbakED45J\"><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=flbakED45J\" width=\"600\" height=\"338\" title=\"&#8220;Time estimation errors in costing systems&#8221; &#8212; ARC\" data-secret=\"flbakED45J\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/eaa-online.org\/arc\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Sophie Maussen &amp; Sophie Hooz&eacute;e (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&rsquo; costing systems. As time estimates are subject [&hellip;]","thumbnail_url":"https:\/\/eaa-online.org\/app\/uploads\/sites\/3\/2020\/10\/ear_logo_2.png","thumbnail_width":640,"thumbnail_height":366}