May 4, 2026

UCalgary researcher finds switching between tasks carries hidden, high stakes risks

Large-scale study shows how mental ‘switch tax’ erases experience advantages and sharply increases risks

Calgary, AB – A first-of-its kind large scale study has revealed there is a quantifiable operational risk caused by the mental strain of toggling between tasks.

Dr. Yiwen Jin, PhD, an assistant professor of Operations and Supply Chain Management, and his co-authors explored records from over 300,000 organ transplant surgeries to identify the cognitive cost of switching between tasks. The team analyzed U.S. national registry data on organ transplants performed by 982 surgeons over a 13-year period. Dr. Jin and his co-authors note donor organs arrive unexpectedly, and surgeons have little control over choosing their next operation type. This creates the basis for a long-term, natural experiment in genuine environments outside the laboratory.

“For decades, we’ve known that task switching slows people down in controlled laboratory settings. Our study contributes by providing large-scale causal evidence that this mental friction translates directly into catastrophic operational failure in the real world.”

Dr. Yiwen Jin, assistant professor, Haskayne School of Business

The research team found poorly designed task switching wipes out much of the advantages that come from years of experience. They compared outcomes when a surgeon’s back-to-back procedures were similar, such as two kidney transplants in a row, or dissimilar, with a kidney transplant followed by a liver transplant, for example, and found the cognitive cost of switching between dissimilar organ types increased patient mortality by 14.8 per cent. It also closed the gap between skilled and novice surgeons by more than half. By comparison, the penalties for switching between similar tasks were negligible.

The researchers note the findings extend beyond the operating room and into board rooms, cubicles and factory floors across industries. The mental reset required between tasks is not immediate, and every switch leaves a residue that takes time and effort. Jin and his colleagues call this the “Switch Tax,” and it can come with significant costs in efficiency, accuracy and safety. 

“Professionals are constantly pulled between tasks. Our research moves from diagnosis to prescription. We provide evidence-based parameters that leaders can use to redesign workflows.”

Dr. Yiwen Jin, assistant professor, Haskayne School of Business

The findings suggest that task switching is not merely a matter of personal productivity, but a systems-level risk. When high-stakes work requires frequent shifts between dissimilar tasks, even top performers are more vulnerable to error. Experience alone is not enough to overcome the switch tax. Instead, how work is organized plays a major role in influencing outcomes. The research team further investigate different task scheduling modes and conclude that a more dedicated scheduling model can help.

The study was published in Nature Human Behaviour, a leading journal in behavioural sciences and authored by Jiayi Liu, Ph.D., Assistant Professor, Pamplin College of Business, Virginia Tech; Yiwen Jin, Ph.D., Assistant Professor, Haskayne School of Business, University of Calgary; and Joel T. Adler, M.D., M.P.H., Assistant Professor, Department of Surgery and Perioperative Care, The University of Texas at Austin.
 

Media inquiries

Janice Hillmer
Senior Research Communications Strategist
Haskayne School of Business
janice.hillmer@ucalgary.ca

Heath McCoy
Senior Communications Specialist
University of Calgary
403-607-8461
hjmccoy@ucalgary.ca

About the University of Calgary
The University of Calgary is Canada’s entrepreneurial university in this country’s most enterprising city. The youngest top five research university in Canada, UCalgary is a leader in startup creation and research innovation. With groundbreaking discoveries in child health, quantum computing and water sustainability, we’re transforming bold ideas into real-world impact. Curious and determined, our 38,000 students are using hands-on learning to forge bright futures for all. Ready to take the leap? Start something at UCalgary.

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