Context shapes perception, thought, and action, but little is known about the neural mechanisms supporting these modulations. Here, we addressed the role of lateral prefrontal cortex (PFC) in context updating and maintenance from an information-theoretic perspective. Ten patients with PFC lesions and 10 age-matched controls responded to bilaterally displayed visual targets intermixed with repet...

The capacity for shared attention is a cornerstone of human social intelligence. We propose that the development of shared attention depends on a proper interaction of motivational biases and contingency learning mechanisms operating in an appropriately structured environment. Atypical contingency learning leads to deficits in shared attention as seen in children with autism. To test this theor...

A great interest has been paid to the explanation of the difference in the use of the new management accounting practices between companies. In this present research, we applied the contingency theory in order to improve our understanding of the factors that may explain the use of a set of three new practices of management accounting. In particular, we examined the impact of five contingency fa...

In the contingency literature on the behavioral and organizational e€ects of budgeting, use of the Moderated Regression Analysis (MRA) technique is prevalent. This technique is used to test contingency hypotheses that predict interaction e€ects between budgetary and contextual variables. This paper critically evaluates the application of this technique in budgetary research over the last two de...

The impacts of information technology on business performance has been a focus of research in recent years. In this regard, contingency models based on the notion of « fit » between the organization’s management of IT, its environment, strategy, and structure seem to hold some promise. However, given different conceptual definitions of fit adopted and statistical analysis methods chosen by rese...

While Wall Street closely watches financial analysts’ earnings forecasts, Main Street often scrutinizes product quality relative to competition. Do firms with superior product competitiveness enjoy greater likelihood of beating analyst earnings target? And if so, is there contingency in this impact? We show that positive changes in product competitiveness contribute to the firm’s likelihood of ...

BACKGROUND Research on contingency management to treat excessive alcohol use is limited due to feasibility issues with monitoring adherence. This study examined the effectiveness of using transdermal alcohol monitoring as a continuous measure of alcohol use to implement financial contingencies to reduce heavy drinking. METHODS Twenty-six male and female drinkers (from 21 to 39 years old) were...

A formula is contingent if it is possibly true and possibly false. A formula is noncontingent if it is not contingent, i.e., if it is necessarily true or necessarily false. In an epistemic setting, ‘a formula is contingent’ means that you are ignorant about its value, whereas ‘a formula is non-contingent’ means that you know whether it is true. Although non-contingency is definable in terms of ...

The ability to detect and learn contingencies between fearful stimuli and their predictive cues is an important capacity to cope with the environment. Contingency awareness refers to the ability to verbalize the relationships between conditioned and unconditioned stimuli. Although there is a heated debate about the influence of contingency awareness on conditioned fear responses, neural correla...