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Shifting from one task to another is associated with significant costs. Recently, it has been questioned whether the mere preparation for a forthcoming task, without the task's actually being executed, is sufficient to establish a new task set that results in shift costs when the execution of a task other than the prepared task is required. In a go/no-go study, it is shown that the mere preparation for a task is sufficient to produce shift costs, but only under conditions that encourage participants to engage in advance preparation for a precued task despite the possibility that the execution of this task will not always be required, because of occasional no-go trials. In addition, considerable reductions of shift costs after go trials could be observed under these conditions. When such a motivating context was not provided, only negligible shift costs were observed after a no-go trial, indicating that no task-set configuration had taken place without the need to perform the task. Furthermore, under these conditions, prolonging the preparation interval resulted in reaction time benefits that were similar for task shifts and repetitions, again indicating that no active task-set configuration took place.

Preparation for a forthcoming task is sufficient to produce subsequent shift costs