The first part of the study looks at the level of aggregation in the cost system’s definition of activities.
The second part examines different task environments (job design) where tasks present themselves in a coherent or incoherent order.
Part three looks at the notification that participants will need to provide time estimates after performing a set of activities, and finally there is an investigation into whether providing time estimates in percentages versus in absolute time units (e.g. minutes) has an effect on accuracy.