We’ve all been there: Important meeting, packed board room, productive discussion, and then … the person next to you starts tapping away on his / her PDA. Important e-mail, or annoying distraction?

It depends on your point of view, I guess. In a recent Robert Half survey, 86 percent of senior executives say it’s common for professionals to read and respond to e-mail messages during meetings. However, 31 percent disapprove of the practice.

The most interesting stat from the survey: Nearly one in 10 of those polled said “it’s perfectly acceptable to read and respond to messages during the meeting, especially at a time when what is being said doesn’t pertain to them.”

What do you think about e-mails and cell phones in meetings? Acceptable business tools or insufferable distractions? Click on “comments” below and let us know what you think.