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Through a review of historically famous cases and a chronicle of neurotechnology development, this chapter discusses brain structure and brain function as two distinct yet interrelated paths to understand the relative contributions of anatomical and physiological mechanisms to the human brain–behavior relationship. From an organizational neuroscience perspective, the chapter describes over a dozen neuroimaging technologies that are classified under four groupings: morphologic, invasive metabolic, noninvasive metabolic, and electromagnetic. We then discuss neuroimaging variables that may be useful in social science investigations, and we underscore electroencephalography as a particularly useful modality for the study of individuals and groups in organizational settings. The chapter concludes by considering emerging science and novel brain technologies for the organizational researcher as we look to the future.

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.

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.

For many years it has been speculated that some learning and attention problems in children are related to underlying problems in neurological functioning. In fact, the IDEA (1997) definition of learning disabilities utilizes terminology that specifically includes neurological processes and conditions: Specific learning disabilities means a disorder in one or more of the basic psychological processes involved in understanding or in using language, spoken or written, which may manifest itself in an imperfect ability to listen, think, speak, read, write, spell, or do mathematical calculations. The term includes such conditions as perceptual handicaps, brain injury, minimal brain dysfunction, dyslexia, and developmental aphasia. The term does not include children who have learning problems which are primarily the result of visual, hearing, or motor handicaps, of mental retardation, or of environmental, cultural, or economic disadvantage.This chapter begins with a review of the role of neuroimaging in advancing an understanding of the basis and nature of learning and attention problems. The ever-increasing sophistication of neurodiagnostic technology has made it possible to obtain more precise information about neuroanatomical and neurophysiological bases of behavior, including learning and attention. Advances in technology have greatly increased the ability to study the functioning of the brain during the performance of relatively complex mental activities. With this advanced technology it is becoming increasingly possible to visualize normal and abnormal brain functioning, including important components of basic academic skills. The chapter includes a discussion of the recent evidence about the neurological basis of learning and attention problems.

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.

Purpose – This chapter offers an integrative review of psychological and neurobiological differences between younger and older adults that might impact economic behavior. Focusing on key health economic challenges facing the elderly, it offers perspectives on how these psychological and neurobiological factors may influence decision-making over the life course and considers future interdisciplinary research directions.

Methodology/approach – We review relevant literature from three domains that are essential for developing a comprehensive science of decision-making and economic behavior in aging (psychology, neuroscience, and economics), consider implications for prescription drug coverage and long-term care (LTC) insurance, and highlight future research directions.

Findings – Older adults face many complex economic decisions that directly affect their health and well-being, including LTC insurance, prescription drug plans, and end of life care. Economic research suggests that many older Americans are not making cost-effective and economically rational decisions. While economic models provide insight into some of the financial incentives associated with these decisions, they typically do not consider the roles of cognition and affect in decision-making. Research has established that older age is associated with predictable declines in many cognitive functions and evidence is accumulating that distinct social motives and affect-processing profiles emerge in older age. It is unknown how these age differences impact the economic behaviors of older people and implies opportunities for path-breaking interdisciplinary research.

Originality/value of the chapter – Our chapter looks to develop interdisciplinary research to better understand the causes and consequences of age-related changes in economic decision-making and guide interventions to improve public programs and overall social welfare.

Purpose – This chapter focuses on individual differences in anxiety, by reviewing its neurobiology, cognitive effects, with an emphasis on decision-making, and recent developments in neuroeconomics.

Methodology – A review and discussion of anxiety and decision-making research.

Practical implications – This chapter argues that by making the step from emotional states to individual differences in emotion, neuroeconomics can extend its neurobiological roots and outreach its current clinical relevance.

Value of chapter – This chapter contributes to the literature on individual differences in emotion and their effects on decision-making, which is increasingly important in mainstream behavioral economics and neuroeconomics.

The authors speculate only about relatively short-term advances in special education for students with emotional and behavioral disorders. Speculation is confined to the overlapping areas of core values, technologies, neuroscience, and law/policy. In core values, the authors hope to see a resurgence of commitment to special, effective instruction and to practice aligned with scientific evidence. It is hoped that technologies will advance practices in instruction, improve the uses of artificial intelligence in teacher training and teaching, and encourage the appropriate use of artificial reproduction to avoid disorders. Neuroscience, it is hoped, will yield more reliable and helpful classification of disorders, better and more useful imaging, and more effective treatment of a variety of emotional, behavioral, and academic problems. In law and policy, the authors hope the Supreme Court's Endrew case will result in greater focus on challenging, appropriate education. Law and policy should also encourage trauma sensitivity in education, make whole-school approaches to trauma sensitivity the priority, and avoid universal trauma screening. Students' and families' legitimate interests in confidentiality and data privacy should be protected in newly constructed information-sharing infrastructures.

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.

Recent neuroscience research shows that two large-scale cortical networks are involved in organizational behavior. These two networks are naturally antagonistic – when one is active the other tends to be suppressed. The focus of the chapter is to apply the opposing-domains hypothesis to problems associated with: (1) trying to balance creative thinking and global processing with analytic reasoning and focused attention; (2) avoiding ethical dangers associated with an imbalance in task positive network (TPN) and default mode network (DMN) thinking; and (3) properly motivating and incentivizing employees so as not to lead to an imbalance between the TPN and DMN. We contend that the opposing-domains hypothesis can inform organizational and leadership theory in areas where single-dimensional dual-process models are inadequate.