Cognitive control is necessary for goal-directed behavior, yet people treat cognitive control demand as a cost, which discounts the value of rewards in a similar manner as other costs, such as delay or risk. It is unclear, however, whether the subjective value (SV) of cognitive effort is encoded in the same putatively domain-general brain valuation network implicated in other cost domains, or instead engages a distinct frontoparietal network, as implied by recent studies. Here, we provide rigorous evidence that the valuation network, with core foci in the ventromedial prefrontal cortex and ventral striatum, also encodes SV during cognitive effort-based decision-making in healthy, male and female adult humans. We doubly dissociate this network from frontoparietal regions that are instead recruited as a function of decision difficulty. We show that the domain-general valuation network jointly and independently encodes both reward benefits and cognitive effort costs. We also demonstrate that cognitive effort SV signals predict choice and are influenced by state and trait motivation, including sensitivity to reward and anticipated task performance. These findings unify cognitive effort with other cost domains, and suggest candidate neural mechanisms underlying state and trait variation in willingness to expend cognitive effort.

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Oscillatory interactions within functionally specialized but distributed brain regions are believed to be central to perceptual and cognitive functions. Here, using human scalp electroencephalography (EEG) recordings combined with source reconstruction techniques, we study how oscillatory activity functionally organizes different neocortical regions during a tactile discrimination task near the limit of spatial acuity. While undergoing EEG recordings, blindfolded participants felt a linear three-dot array presented electromechanically, under computer control, and reported whether the central dot was offset to the left or right. The average brain response differed significantly for trials with correct and incorrect perceptual responses in the timeframe between 140 and 175 ms. During trials with correct responses, source-level peak activity appeared in the left primary somatosensory cortex (SI) at around 45 ms, in the right lateral occipital complex (LOC) at 130 ms, in the right posterior intraparietal sulcus (pIPS) at 160 ms, and finally in the left dorsolateral prefrontal cortex (dlPFC) at 175 ms. Spectral interdependency analysis of activity in these nodes showed two distinct distributed networks, a dominantly feedforward network in the beta band (12-30 Hz) that included all four nodes and a recurrent network in the gamma band (30 -100 Hz) that linked SI, pIPS and dlPFC. Measures of network activity in both bands were correlated with the accuracy of task performance. These findings suggest that beta and gamma band oscillatory networks coordinate activity between neocortical regions mediating sensory and cognitive processing to arrive at tactile perceptual decisions.

SummaryCognitive control is necessary for goal-directed behavior, yet people treat control as costly, discounting goal value by cognitive demands in a similar manner as they would for delayed or risky outcomes. It is unclear, however, whether a putatively domain-general valuation network implicated in other cost domains also encodes the subjective value (SV) of cognitive effort. Here, we demonstrate that a valuation network, centered on the ventromedial prefrontal cortex and ventral striatum, also encodes SV during cognitive effort-based decision-making. We doubly dissociate this network from a primarily frontoparietal network recruited as a function of decision difficulty. We also find evidence that SV signals predict choice and are influenced by state and trait motivation, including sensitivity to reward and anticipated task performance. These findings unify cognitive effort with other cost domains, and inform physiological mechanisms of SV representations underlying the willingness to expend cognitive effort.

The anterior insulae (INSs) are involved in accumulating sensory evidence in perceptual decision-making independent of the motor response, whereas the dorsal anterior cingulate cortex (dACC) is known to play a role in choosing appropriate behavioral responses. Recent evidence suggests that INSs and dACC are part of the salience network (SN), a key network known to be involved in decision-making and thought to be important for the coordination of behavioral responses. However, how these nodes in the SN contribute to the decision-making process from segregation of stimuli to the generation of an appropriate behavioral response remains unknown. In this study, the authors scanned 33 participants in functional magnetic resonance imaging and asked them to decide whether the presented pairs of audio (a beep of sound) and visual (a flash of light) stimuli were synchronous or asynchronous. Participants reported their perception with a button press. Stimuli were presented in block of eight pairs with a temporal lag (ΔT) between the first (audio) and the second (visual) stimulus in each pair. They used dynamic causal modeling (DCM) and the Bayesian model evidence technique to elucidate the functional architecture between the nodes of SN. Both the synchrony and the asynchrony perception resulted in strong activation in the SN. Most importantly, the DCM analyses demonstrated that the INSs were integrating as well as driving hubs in the SN. The INSs were found to a play an important role in the integration of sensory information; input to the SN is most likely through INSs. Furthermore, significant INSs to dACC intrinsic connectivity established by these task conditions help us conclude that INSs drive the dACC to guide the behavior of choosing the appropriate response. The authors therefore argue that the dACC and INS are part of a system involved in the decision-making process from perception to planning of a motor response, and that this observed functional mechanism might be important during the performance of cognitively demanding goal-directed tasks.