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INSIGHT · PRODUCT DELIVERY ECONOMICS™

Everything Can't Be a Priority.

Why too many priorities create the illusion of progress while slowing down everything that matters.

6–8 min read · August 2026

Everything Can't Be a Priority.

Jon Encarnacion
August 20266–8 min read

In Brief

  • Task-switching costs are not zero — a landmark cognitive-psychology study found rapid alternation between tasks can cost as much as 40% of someone's productive time (Rubinstein, Meyer & Evans, 2001).
  • Unfinished tasks leave "attention residue" behind that measurably degrades performance on whatever comes next, even after you've consciously moved on (Leroy, 2009).
  • Gerald Weinberg's widely cited context-switching estimate shows effort lost, not redistributed — split across two concurrent projects, a person contributes roughly 40% to each, not 50%.
  • Michael Porter's definition of strategy is built on trade-offs — "choosing what not to do" — which means a priority list that excludes nothing hasn't actually been prioritized.

A priority list with thirty items on it isn't a strategy — it's an admission that no one was willing to choose.

Ask a leadership team to name their top three priorities and you'll often get twelve. It feels safer that way — no one has to be the person who told a sponsor their initiative doesn't matter this quarter. But declining to choose doesn't remove the constraint on capacity; it just hides it, and it moves the cost from an uncomfortable conversation in a planning meeting to a much larger, quieter cost paid every week after, in the form of everything taking longer than it should.

The Arithmetic of Attention

In *Quality Software Management: Systems Thinking* (1992), Gerald Weinberg published a widely cited estimate of what happens to a person's effective output as the number of concurrent projects they're assigned to increases. On one project, someone contributes something close to 100% of their capacity. Split across two, Weinberg's estimate isn't 50/50 — it's roughly 40% to each, with about 20% lost outright to the overhead of switching between them. Add a third project and it drops further, to around 20% each. Weinberg was explicit that these were heuristic estimates rather than laboratory measurements, but they remain some of the most cited figures in the field precisely because nothing more rigorous has displaced them — and because they match what most delivery leaders observe when they actually track where time goes.

What Cognitive Psychology Actually Measured

Weinberg's estimate has independent support from experimental research. In a set of controlled experiments published in the *Journal of Experimental Psychology: Human Perception and Performance*, researchers Joshua Rubinstein, David Meyer, and Jeffrey Evans had participants alternate between tasks of varying complexity and measured the time cost of each switch. The switching cost wasn't trivial, and it grew with the complexity of the tasks involved. Summarizing this line of research, the American Psychological Association has noted that the mental blocks created by task-switching can cost as much as 40% of someone's productive time — a figure that lines up closely with Weinberg's independently derived estimate from a completely different field two decades earlier.

Exhibit 1

Priority A is in progress

Priority B interrupts to claim the same capacity

Mental context for A has to be reloaded later, from scratch

Attention residue from A drags down performance on B

Both A and B take longer than if either had run uninterrupted

Why parallel priorities create serial delay.

A list where everything is priority one is a list where nothing has actually been decided.

The Residue Effect

Organizational behavior researcher Sophie Leroy documented a related and specifically damaging effect in a 2009 study published in *Organizational Behavior and Human Decision Processes*. When people are interrupted before finishing one task and moved to an unrelated one, part of their attention stays stuck on the unfinished task — what Leroy termed "attention residue" — and measurably degrades their performance on the new task, especially when the interrupted work was time-pressured or incomplete. This is the mechanism behind a familiar organizational pattern: an initiative gets 70% built, gets deprioritized for something more urgent, and when it finally resurfaces, the team working on the "urgent" thing is quietly worse at it than if the first initiative had simply been finished or formally shelved instead of left hanging.

40%

of someone's productive time that cognitive-psychology research shows can be lost to task-switching alone

Source: Rubinstein, Meyer & Evans (2001), Journal of Experimental Psychology: Human Perception and Performance; American Psychological Association research summary.

Strategy Is a Subtraction Exercise

Michael Porter's 1996 *Harvard Business Review* article "What Is Strategy?" made the case that operational effectiveness — doing more things, doing them well — is not the same as strategy, and is not sufficient for competitive advantage because it's easy for competitors to copy. Real strategic positioning requires trade-offs: choosing what not to do is as important as choosing what to do. A prioritized portfolio works the same way. If your list of priorities doesn't exclude anything, it isn't a set of priorities — it's an inventory of hopes, and the organization will unconsciously ration capacity across all of them, in exactly the diluted, switching-cost-heavy way Weinberg and Rubinstein's research describes.

Why More Priorities Feels Like Progress

Part of why this keeps happening is that starting something new feels like momentum, while saying no to a sponsor feels like conflict. A kickoff meeting is visible and exciting; a deliberate "not now" is neither. So organizations default to accumulation — every credible initiative gets a slot on the roadmap, and capacity gets sliced thinner with each addition, without anyone ever making an explicit trade-off decision. The result is a portfolio that looks busy and feels responsive, while the switching costs described above quietly consume a large share of the very capacity everyone is fighting over.

What Actually Changes

Fixing this isn't about working harder or multitasking better — the research above suggests that's close to a contradiction in terms. It's about making the trade-off explicit instead of implicit: deciding, in the open, what capacity is protected for the top priority and what everything else has to wait for, instead of letting every initiative silently compete for the same finite attention.

ASK YOURSELF

Does your organization have priorities, or just a list of things everyone hopes to get to?

01

If you asked five leaders to name the single top priority, would you get five different answers?

02

How many initiatives are officially "in flight" right now?

03

What was the last initiative your organization explicitly stopped funding?

04

How often do individual contributors get pulled between competing priorities in the same week?

05

Can your top priority absorb the next unit of available capacity without a debate?

THE COHERENZ PERSPECTIVE

Prioritization isn't a ranking exercise. It's a decision about what an organization is willing to say no to — and until something is explicitly excluded, nothing has actually been prioritized.

VALUE → CAPACITY → FLOW → OUTCOME

What changes?

Instead of asking: "How do we get to all of it?"

Ask: "What are we willing to stop, delay, or explicitly not do so the top priority can actually move?"

01

Force a rank, not a list

Name the single most valuable initiative competing for capacity, and require every other item to justify coming before or after it.

02

Make the trade-off visible

Show leadership what saying yes to a new priority displaces, not just what it adds.

03

Protect the constraint

Once a priority is set, shield the capacity assigned to it from mid-stream interruption — that's where the switching cost gets paid.

None of the research above says multitasking is impossible or that organizations should only ever do one thing. It says something more specific: every additional concurrent priority has a real, measurable cost, paid in switching time and attention residue, and that cost is invisible on a roadmap. The organizations that move fastest aren't the ones juggling the most initiatives — they're the ones that decided, on purpose, what to put down.

From Insight to Action

Are your priorities actually prioritized?

Coherenz helps leadership teams design a portfolio operating model where trade-offs are made explicitly, before capacity gets silently split across too many initiatives.

Sources

  1. Weinberg, G.M. — Quality Software Management, Vol. 1: Systems Thinking (Dorset House, 1992) — context-switching / concurrent-project productivity estimate.
  2. Rubinstein, J.S., Meyer, D.E., & Evans, J.E. — "Executive Control of Cognitive Processes in Task Switching," Journal of Experimental Psychology: Human Perception and Performance, 27(4), 763–797 (2001).
  3. American Psychological Association — "Multitasking: Switching Costs," research summary citing David Meyer's work, apa.org/topics/research/multitasking.
  4. Leroy, S. — "Why Is It So Hard to Do My Work? The Challenge of Attention Residue When Switching Between Work Tasks," Organizational Behavior and Human Decision Processes, 109(2), 168–181 (2009).
  5. Porter, M.E. — "What Is Strategy?" Harvard Business Review, November–December 1996.