“…The basic Simon effect occurs if spatially defined responses, such as left and right key presses, are made to non-spatial form attributes, like for example, a diamond or square that is presented on the left or right side of a monitor. Although stimulus location is completely irrelevant in such a task, spatial stimulus-response (S-R) compatibility consistently produces better performance than incompatibility (De Jong, Liang, & Lauber, 1994;Lu & Proctor, 1995;Simon & Rudell, 1967). Following the idea of common coding between perception, intention, and action (Liepelt, von Cramon, & Brass, 2008;Prinz, 1997), the theory of event coding (Hommel, Müsseler, Ascherschleben, & Prinz, 2001) explains the Simon effect as a product of a binding process.…”