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If we want to improve managerial cognition, we need to capture the full spectrum of cognitive functions and the complex processes through which they unfold. I propose two very different methods (one older and low-tech, one newer and high-tech) that allow us to observe cognitive functions and processes directly in real time.

In light of the growing interest in neuroscience within the managerial and organizational cognition (MOC) scholarly domain at large, this chapter advances current knowledge on core neuroscience methods. It does so by building on the theoretical analysis put forward by Healey and Hodgkinson (2014, 2015), and by offering a thorough – yet accessible – methodological framework for a better understanding of key cognitive and social neuroscience methods. Classifying neuroscience methods based on their degree of resolution, functionality, and anatomical focus, the chapter outlines their features, practicalities, advantages and disadvantages. Specifically, it focuses on functional magnetic resonance imaging, electroencephalography, magnetoencephalography, heart rate variability, and skin conductance response. Equipped with knowledge of these methods, researchers will be able to further their understanding of the potential synergies between management and neuroscience, to better appreciate and evaluate the value of neuroscience methods, and to look at new ways to frame old and new research questions in MOC. The chapter also builds bridges between researchers and practitioners by rebalancing the hype and hopes surrounding the use of neuroscience in management theory and practice.

Neuroimaging research has substantially enhanced our understanding of the neurobiological mechanisms of typical and atypical learning in children. These developments can advance the design of novel approaches to diagnosis and intervention for learning disabilities. Despite the promise of educational neuroscience, there are still walls between neuroscience and special education researchers such that more collaboration and understanding are needed between these disciplines. This chapter attempts to break down the walls by discussing how neuroimaging techniques can be incorporated into special education research. We also present arguments as to why neuroscience is “the next big thing” in special education research and the obstacles that must be overcome in order for neuroscience to be incorporated into education research. To describe how neurobiology might impact special education, we focus primarily on reading disability. We believe that educational neuroscience can aid in the identification and intervention of other learning disorders as well.

This chapter explains and discusses the role and potential of psychophysiological tools of research in tourism and hospitality. As tourism and hospitality services are in general inseparable, i.e. the delivery and the consumption of the service mostly take place at the same time, they tend to involve service encounters which intense and frequent contact and social interactions between the customers and the service providers. These intense and frequent contact and social interactions during service encounters may determine the satisfaction and dissatisfaction of the customers. Hence, the measurement of actual emotions to understand the reactions of customers to various aspects of the service is of paramount importance. Psychophysiological tools, often referred to as neuromarketing tools, allow the collection of realistic data regarding the emotions of the customers. Based on the above background, this chapter explains and discusses the use of tools such as the EEG, Eye Tracker, Galvanic Skin Response, and Facial Expression Recognition in understanding tourism and hospitality customers' reactions and emotions to various aspects of the service.

This chapter overviews organizational neuroscience (ON), covering the past, present, and future of this growing field of inquiry. First, we define ON and clarify the boundaries of the field. Second, we describe the evolution of ON by starting with early papers that tended to discuss the potential of ON to benefit both research and practice. Throughout its development, debates have abounded about the value of ON. Such debates are often related to challenges in collecting, integrating, interpreting, and using information from the brain-level of analysis. It is time for the field to move beyond these debates to focus on applying neuroscience to further theory development and reveal more comprehensive answers to research questions of importance to both academics and practitioners. Third, we propose and describe future research directions for ON. The research directions that we propose are merely a sample of the many paths along which ON inquiry can move forward. Fourth, we outline potential practical implications of ON, including: training and development, job design, high-performance assessment, motivating communications, and conflict prevention. Finally, we draw conclusions about ON as it stands today, address challenges in developing ON, and point out opportunities. We conclude with takeaways and highlight the importance of ON for both academics and practitioners.

This chapter discusses the practical challenges and opportunities involved in merging the two fields of cognitive neurosciences and strategic management, starting from the premise that the need to marry them is justified by their complementarities, as opposed to the level of analysis on which they both focus. We discuss the potential benefits and drawbacks of using methods borrowed from cognitive neurosciences for management research. First, we argue that there are clear advantages in deploying techniques that enable researchers to observe processes and variables that are central to management research, with the caveat that neuroscientific methods and techniques are not general-purpose technologies. Second, we identify three core issues that specify the boundaries within which management scholars can usefully deploy such methods. Third, we propose a possible research agenda with various areas of synergy between the complementary capabilities of management and neuroscience scholars, aiming to generate valuable knowledge and insight for both disciplines and also for society as a whole.

Decision-making rationality is said to be bounded by managers’ cognitive capabilities. Recent studies indicate that accounting functions evolved to augment the cognitively bounded human brain in handling complex economic exchanges. The neuroscience discipline suggests that human brains have the ability to implement “automatic” processes of positive versus negative emotional stimuli to make rational decisions. Neuroscientific evidence shows that the activations in the ventral striatum decrease with negative emotional information/motives and increase with positive emotional information/motives. The authors, hence, argue that our understanding of the decision-making rationality in financial and managerial decisions could be enhanced by using a functional neuroimaging approach.

Decision-making rationality has been focal in debt covenant violation and earnings management research. The contracting theory predicts a relationship between managers’ decisions and the proximity of violating debt covenants. However, no prior research has investigated brain activities associated with the evaluation of debt covenant violation and earnings management. Meanwhile, in another strand of research, there is an extensive prior literature concerning the consequences of managers’ decisions and the use of accounting information in relation to their evaluative style, i.e., supervisory style. The authors argue that the relationship between the proximity to debt covenants violation and earnings management incentives is contingent upon managers’ supervisory style. However, no previous research has examined the impact of the supervisory style on earnings management in the context of the proximity to debt covenants violation and other earnings management incentives.

In this research note, we argue that neuroaccounting could be relied on to examine the relationship between the proximity to debt covenants and earnings management, contingent upon managers’ supervisory style, by capturing brain activities. The adoption of the neuroscience functional neuroimaging approach in this field should contribute to the understanding of managers’ behaviors and provide implications for research and practitioners. The goal of this research note is to provide a new avenue for future research in this field.

This chapter interrogates notions of the child and her brain as configured in the laboratory of pediatric neuroscientists, and by parents (overwhelmingly: mothers) of children classified for special education services on the basis of their varied learning capacities and incapacities. Data are drawn from my current New York-based study in a laboratory conducting fMRI research on resting-state differences amongst controls and children variously diagnosed with attention deficit hyper-activity disorder (ADHD), learning disabilities, autism and Tourette syndrome. Parents of children with those same diagnoses struggle with the strengths as well as the school-based weaknesses of their children, and in interviews they picture their children's brains quite differently than do the scientists. Young adult activists who grew up with the diagnoses of ADHD and learning disabilities appropriate lab-based descriptions of neurological difference to their own purposes, claiming a positive identity for themselves. At stake in the space between these diverse perspectives on childhood difference is the future of human developmental variability as it comes under biomedical research and regulation.

The most commonly described components of customer experience include cognitive and affective aspects. However, the subjective self-reported methods traditionally applied in tourism research cannot fully represent the instant, dynamic, and affective nature of customer experience. Therefore, there is a need for moment-based approaches and longitudinal methods in tourism research. The chapter provides a selective review of measures that can be used to assess the affective aspects of customer experience. Taking into account the advantages and limitations of each method, the integration of self-reported scales, moment-based psychophysiological techniques, and longitudinal methods should be considered as the best approach to measuring affective components of customer experience in tourism. This holistic interdisciplinary approach will help researchers and tourism practitioners understand the relationship between affective and cognitive components of tourists' pre-visit, onsite, and post-visit experience, as well as evaluate the effectiveness of marketing campaigns, identify weak points of tourists' customer journey, and maximize total travel experience.