An fMRI Investigation of the Neurocognitive Processing of Strategies and Measures

53 Pages Posted: 1 Sep 2020 Last revised: 12 May 2022

See all articles by Paul Black

Paul Black

Auburn University

C. Brock Kirwan

Brigham Young University - Department of Psychology

Thomas Meservy

Brigham Young University - Marriott School

William B. Tayler

Brigham Young University

Jeffrey O. Williams

Utah Valley University - Department of Accounting

Date Written: May 11, 2022

Abstract

A central feature of most organizations is the use of measures to represent key elements of performance across multiple strategic objectives. In this study, we examine neural activation when processing measures and when processing strategic objectives. We find that differences in brain activity when processing measures and strategic objectives are similar to the differences in brain activity when processing concrete and abstract words. We further find evidence relating to surrogation, the tendency for individuals to treat measures as though they are the strategic objectives they represent as opposed to imperfect representations of those strategic objectives. Specifically, we find that greater brain activity and longer response times are associated with less surrogation.

Keywords: Performance Measurement, Strategy, Surrogation, fMRI, SPMS

JEL Classification: M40, M41

Suggested Citation

Black, Paul and Kirwan, C. Brock and Meservy, Thomas and Tayler, William B. and Williams, Jeffrey, An fMRI Investigation of the Neurocognitive Processing of Strategies and Measures (May 11, 2022). Available at SSRN: https://ssrn.com/abstract=3659646 or http://dx.doi.org/10.2139/ssrn.3659646

Paul Black

Auburn University ( email )

309A, Comer Hall
Auburn, AL 36849
United States

C. Brock Kirwan

Brigham Young University - Department of Psychology

Provo, UT 84602
United States

Thomas Meservy

Brigham Young University - Marriott School ( email )

United States

William B. Tayler

Brigham Young University ( email )

Brigham Young University
519 TNRB
Provo, UT 84602
United States
(801) 422-5972 (Phone)
(801) 422-0621 (Fax)

Jeffrey Williams (Contact Author)

Utah Valley University - Department of Accounting ( email )

800 West University Parkway
Orem, UT 84058
United States

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