Attentional Control Theory emphasizes the protective allocation of attentional reserves. This broadens to the processing efficient theory, which further analyzes the processing efficient theory and considers the impacts of stress and anxiety on cognition based on effectiveness and efficiency. It can be argued that anxiety produces a state of self-preoccupation that compels higher levels of effort to be issued to conserve high task performance. However, it does so at the cost of reduced processing efficiency.

Within Attentional Control Theory, anxiety is at a higher risk of altering processing efficiency in tasks where it is necessary to have executive functions of inhibitions and shifting. This is because the functions ensure attention is directed toward task-relevant stimuli. This theory has been used to explain cognitive deficits that occur because of anxiety and stress due to different situations. In a military setting, Attentional Control describes the various effects of anxiety, where it has been used to develop cognitive training interventions that focus on executive functions affected by anxiety. It is also used to explain reductions in shooting performance and increases the attempt to have more simulated military operations that are meant to inhibit anxiety in a person.