Avhandlingen undersöker tolkningsprocessen och tolkprodukten hos konferenstolkar med olika lång tolkerfarenhet. Detta görs utifrån expertteorin (jmf Ericsson, Charness och Hoffman 2007) tillämpad på tolkning. Enligt expertteorin använder mycket skickliga utövare, oberoende av fält, samma typer av processer och strategier för att nå den absoluta toppen inom sitt gebit. En viktig del av expertteorin är medveten eller avsiktlig övning (deliberate practice), en särskild typ av övning som mycket skickliga utövare använder sig av för att förbättra sin insats. Avhandlingen bygger på fyra olika studier om två olika grupper av deltagare. Deltagarna simultantolkar ett eller två tal från engelska till svenska. Två grupper – en tvärsnittsgrupp med nio deltagare på tre olika tolkerfarenhetsnivåer (ingen erfarenhet, kort erfarenhet och lång erfarenhet) samt en longitudinellgrupp med tre deltagare som spelats in vid två olika tillfällen med 15 års mellanrum – analyserades utifrån både process och produkt data. Tolkprocessen studerades genom att analysera och kategorisera process problem, monitorering och tolkstrategier som tolkarna rapporterat om under retrospektion efter tolkning. Tolkprodukten analyserades genom holistiska bedömningsskalor, en för förståelighet och en för nivån på informationsöverföring. Vidare genomfördes också djupintervjuer med deltagarna i det longitudinella materialet. Syftet var att undersöka hur de uppfattade medveten/avsiktlig övning och hur de såg på sin utveckling och övning av tolkfärdigheten. En viktig del av avhandlingen, förutom resultaten, är utvecklingen av de holistiska bedömningsskalorna (utvecklade från Carroll 1966) och utvecklingen av metoden i djupintervjustudien. Slutsatsen i avhandlingen är att det finns en mätbar skillnad i tolkfärdigheten mellan tolkar med liten eller ingen tolkerfarenhet och tolkar med lång tolkerfarenhet. Denna slutsats fick dock inte stöd i det longitudinella (och intra-individuella) materialet. Skillnaderna mellan grupperna i tvärsnittsmaterialet var också tydliga i processdata. Erfarna tolkar stöter på färre process problem än tolkar med kortare erfarenhet. Det fanns också tydliga skillnader vad gäller förekomsterna av monitorering (alltså kontroll av tolkprocessen och produktionen) mellan erfarna tolkar och övriga deltagare. Monitorering verkar vara en skiljelinje mellan erfarna och oerfarna tolkar, de erfarna tolkarna hade mer process kapacitet tillgänglig för att monitorera sig själva. Detta stöddes också till viss del av djupintervjuerna, där deltagarna rapporterade hur de ständigt utvärderar sig själva i syfte att förbättra sin insats. Ett nyckelantagande som slogs fast i början av projektet – nämligen att erfarna tolkar skulle hävda i djupintervjuerna att de ägnade mycket tid åt att öva färdigheten – fick, till författarens förvåning, inte stöd. Tolkarna rapporterade om många övningslika aktiviteter, men hävdade samtidigt att de inte övade. Avhandlingen avslutas genom ett önskemål om fler studier med fokus på medveten/avsiktlig övning bland tolkar. Dessutom föreslår författaren också att termen “experttolk” eller “expert” ska användas med stor försiktighet i forskningsstudier om just expertkunnande i tolkning. Författaren efterlyser också en bredare diskussion om expertkunnande och medveten/avsiktlig övning. / This dissertation investigates the process and product of interpreters with different levels of experience and explores the expertise approach (cf. Ericsson, Charness and Hoffman 2007) as applied to interpreters. The expertise approach claims that highly skilled performers, regardless of their chosen field, use the same type of strategies in order to reach the top levels of their profession. An important feature of the expertise approach is deliberate practice, a specific type of practice that highly skilled performers engage in so as to improve their performance. The dissertation is based on four different studies featuring two different sets of participants. Two data sets – a cross-sectional material with nine participants on three different levels of interpreting experience (none, short and long), and a long-term material with three interpreters recorded at two different points in time – were analysed in terms of both processing and product data. The interpreting process was studied by retrospectively analysing and categorizing processing problems, monitoring and strategies, while the interpreting product was analysed by using holistic rating scales for intelligibility and level of information transfer of the interpreting product. In-depth interviews were also conducted with the long-term participants in order to investigate their perception of deliberate practice and their own view of their skill development. An important and integral part of the dissertation, apart from the results, was the development of the holistic rating scales (adapted from Carroll 1966), and the development of an in-depth interview study. The conclusions of the dissertation are that there are measurable differences of interpreting skill between performers with little or no interpreting experience and performers with long interpreting experience, but this finding could not be supported by the long-term (intra-individual) study. Differences between the groups in the cross-sectional material could also be observed from the process data. Experienced interpreters 16 encountered fewer processing problems than less experienced interpreters and had more strategies at hand to solve problems. There were also clear differences in terms of instances of monitoring (i.e. controlling the interpreting process and output) between experienced interpreters and other subjects. Monitoring seemed to be a dividing line between experienced and inexperienced interpreters, and experienced interpreters had more processing capacity available to monitor themselves. This was also to a certain extent supported in the in-depth interviews, where the participants reported how they constantly evaluate themselves in terms of improving performance. A key assumption established in the beginning of the project – that experienced interpreters would claim, in the in-depth interviews, that they practise a great deal – was not supported, to our surprise. The interpreters recounted many practice-like activities but stated that they did not actually practise. The dissertation concludes by calling for more studies on deliberate practice in interpreting, suggesting that the term “interpreter expert” should only be used with caution in scientific studies and that the particular features of expertise and deliberate practice in interpreting should be discussed. / <p>At the time of the doctoral defence the folowing papers were unpublished and had a status as follows: Paper 3: inPress; Paper 4: Manusckript.</p>

Life alteration stipulates the changing of education ideas, the search of new teaching and learning theories and methods is going on. For a contempory pupil it is not enough to have only formal knowledge and abilities. He/she must become an initiative person having a critical way of thinking and being able to work and create in this constantly changing world. A modern person should be able to learn continually and improve himself/herself as well as his/her activities. From this point of view it is important to understand that studies for each person are not over when he finishes school or any other educational institution, he is an active learner in everyday life and activities. In order to estimate our unique experience, to improve our knowledge and to see what else we need for our improvement we must master modern methods of active teaching which deliberately help to plan learning activity. Such learning activity should be full of sense. In the documents regulating the content of education at comprehensive schools in Lithuania the constructive direction of education is encouraged, the creation of the system of valuable rules is underlined, the importance of educating different kinds of abilities is mentioned, by various methods teachers are stimulated to encourage pupils’ self-dependence and to create auspicious conditions for this at the lessons. Searching to combine these two spheres it is relevant to encourage cognitive processes employing interactive learning strategies... [to full text]

The experiments described in this thesis tested whether encouraging the use of self-regulatory learning strategies enhances the effectiveness of autonomous study for novices in a learning domain. Previous research and theory have suggested that high-achieving students are proficient at self-regulating their learning, and they do so using a range of learning strategies for planning their study, monitoring the effectiveness of their efforts and elaborating their knowledge. Information processing theories of instructional design suggest that learning is optimal when working memory load is managed effectively. Accordingly, methods have been devised for reducing load associated with unnecessary task requirements, as well as dedicating additional capacity to the construction and automation of knowledge schemas. Less is known, however, about instructional methods for encouraging self-regulatory learning strategies. Experiments 1, 2 and 4 examined the effect of encouraging participants to reflect on their understanding of topics they had been taught previously. Although these participants were able to accurately estimate their level of understanding in some situations, they failed to consistently use this knowledge to guide their study of topics they had previously understood poorly. In light of this finding, Experiments 3 and 5 examined the effect of encouraging participants to plan a free study period, with the direction to prioritise the topics that they had understood the least well. This intervention had a modest positive effect on post-test performance. Experiment 6 examined the effect of encouraging two elaborative strategies, namely explanation generation and summarisation. The former benefited performance, whereas the effectiveness of the latter depended on the comprehensiveness of the summaries produced by the participants. Finally, Experiment 7 examined the effect of providing broad-spectrum instruction in learning strategies, with minimal requirements to engage in specific strategies. This intervention resulted in an overall benefit to performance. Overall, the results of this dissertation suggest that certain instructional aids for self-regulation yield benefits to the autonomous study by domain novices without overburdening working memory.

This thesis examined whether it is possible to enhance core elements of the information processing system with specific forms of environmental stimulation. The first series of experiments demonstrated that a preweaning environmental enrichment procedure that provided 60 minutes of daily multisensory stimulation accelerated the development of long-term contextual memory and enhanced inhibitory processing in young rats. That is, whilst stimulated and non-stimulated rats exhibited long-term memory of a context at 26 days of age, only stimulated rats showed this ability at 18 days of age. In addition, stimulated rats showed a faster rate of extinction of long-term contextual memory at 21 days of age, which was taken as evidence of enhanced inhibitory learning (i.e., context ??? no US) in these rats. Subsequent experiments with adult rats demonstrated that a combination of preweaning multisensory stimulation and postweaning rearing in an enriched environment improved the (1) specificity of long-term contextual memory, (2) speed of contextual information processing, and (3) availability of attentional resources. More specifically, enriched-reared rats demonstrated superior ability to discriminate between two similar contexts in comparison to standard-reared rats. In addition, enriched-reared rats showed superior memory of a context when there was limited time available to form a memory of that context. This finding was taken to indicate that rats that receive environmental enrichment are able to process contextual information more rapidly. Finally, standard-, but not enriched-, reared rats showed less conditioning to a discrete stimulus when it was presented in combination with a stronger stimulus during training compared to when it was presented by itself. The finding that enriched-reared rats did not show this overshadowing effect suggests that these rats have greater availability of attentional resources to divide between two stimuli that are competing for attention. The experiments with rats were followed by two experiments with children that investigated the effects of a computerised cognitive training procedure on information-processing speed. These experiments demonstrated that 30-minutes per weekday of training in rapid decision-making for three to five weeks improved children???s performance on two tests of processing speed (i.e., a choice reaction time and odd-man-out task). In addition, the speeded training improved children???s ability to sustain their attention and inhibit impulsive responses on a continuous performance test (Test of Variables of Attention). The cognitive training procedure had no effect on children???s performance on a measure of fluid intelligence (Raven???s Standard Progressive Matrices). The results of the experiments reported in this thesis suggest that a number of fundamental cognitive processes can be modified by environmental conditions that place increasing demands on the information-processing system. A neurobiological model, focusing on myelin, axon diameter, and the glutamatergic, glucocorticoid, noradrenergic, and cholinergic systems, was proposed in order to explain the observed effects of environmental stimulation on cognition in children and rats. The rationale for attempting to enhance fundamental cognitive processes was that improving these processes should ultimately improve general intellectual functioning. With respect to this aim, the correlational data from the present experiments with children revealed promising trends towards greater improvements on the tests of fundamental cognitive processes in those children in the training group with slower processing speed at the start of the intervention. This finding suggests that cognitive training may be even more effective at enhancing processing speed and other fundamental cognitive processes in children with intellectual impairments???who reportedly have slower processing speed than normal children. However, the extent to which training-related improvements in fundamental cognitive processes generalise to improvements in general cognitive functioning is unclear. That is, there is insufficient evidence that processing speed and other fundamental cognitive processes are causally related to intelligence. It is therefore essential that future cognitive training research is mindful of related developments within the intelligence and information processing literature.

abstract: This study investigated the role of broad cognitive processes in the development of mathematics skills among children and adolescents. The participants for this study were a subsample of a nationally representative sample used in the standardization of the Woodcock-Johnson III Tests of Cognitive Abilities and the Woodcock-Johnson III Tests of Achievement, Normative Update (Woodcock, McGrew, & Mather, 2007). Participants were between 5 years old and 18 years old (N = 4721; mean of 10.98 years, median of 10.00 years, standard deviation of 3.48 years), and were 50.7% male and 49.3% female. Structural equation models supported the theoretical suggestion that broad cognitive processes play significant and specific roles in the development of mathematical skills among children and adolescents. Implications for school psychology researchers and practitioners are discussed. / Dissertation/Thesis / Ph.D. Educational Psychology 2012

Made available in DSpace on 2016-08-29T15:08:39Z (GMT). No. of bitstreams: 1 tese_3445_Dissertaçao Elaine Cristina.pdf: 743699 bytes, checksum: 9b19ed3419d6f5559fcdf04807508a1b (MD5) Previous issue date: 2009-03-31 / A presente pesquisa procura elencar os estudos da tradução relacionando-os aos campos da psicologia, antropologia, biologia, linguística cognitiva e literatura. Nosso objetivo é o de demonstrar a relação que existe entre a teoria do protótipo e a tradução. Ao início, explicitamos as correntes teóricas que versam sobre aquisição e aprendizagem de primeira e segunda línguas, bilinguismo, formação do tradutor, tipos de tradução, competências linguísticas relacionadas à tradução. O texto aborda e relaciona os processos psicológicos cognitivos ao ato de traduzir: introspecção, percepção, abstração, memória, pensamento, conceptualização. Apresentamos os papéis do efeito prototípico e da equivalência tradutiva, relacionando-os e conceituando-os, concluindo que há níveis de equivalência mais ou menos aceitáveis (efeito de gradiência/ prototípico) segundo o julgamento do tradutor e que há traços invariáveis (protótipos) que são percebidos e perpetuados por leitores e tradutores. Para corroborar a hipótese, analisamos textos traduzidos, buscando o efeito e a presença do protótipo e concluímos que este é o de maior ocorrência, o que reflete a rede de construções conceituais que norteia os processos de pensamento e de memória do tradutor. / This research attempts to relate translation studies to psychology, anthropology, biology, cognitive linguistics and literature. Our objective is to demonstrate the relationship between the theory of prototype and translation. To do so, we discuss the current theoretical focus on the acquisition and learning of the first and second languages, bilingualism, the training of the translator, types of translation, and the linguistic competence related to translation. We also present the psychological cognitive processes in the act of translate: introspection, perception, abstraction, memory, thought, conceptualizing. We present the role of the prototype effect and of equivalence in translation, relating them and evaluating them, concluding that there are levels of equivalence more or less acceptable (gradient effect / prototypical) according to the judgment of the translator and that there are invariable lines (prototypes) that are perceived and perpetuated by readers and translators. So as to corroborate with the hypothesis, we analyze translated texts, seeking the effect and the presence of the prototype and we conclude that the basic level is of the highest occurrence, and reflects the net of constructions that guide the translator’s thought and memory.

abstract: In order to maintain its global position, the United States needs to increase the number of students opting for science careers. Science teachers face a formidable challenge. Students are not choosing science because they do not think coursework is interesting or applies to their lives. These problems often compound for adolescents in urban areas. This action research investigated an innovation aimed at engaging a group of adolescents in the science learning process through cognitive processes and conceptual understanding. It was hoped that this combination would increase students' engagement in the classroom and proficiency in science. The study was conducted with 28 juniors and sophomores in an Environmental Science class in an urban high school with a student body of 97% minority students and 86% students receiving free and reduced lunch. The study used a mixed-methods design. Instruments included a pre- and post-test, Thinking Maps, transcripts of student discourse, and a two-part Engagement Observation Instrument. Data analysis included basic descriptives and a grounded theory approach. Findings show students became engaged in activities when cognitive processes were taught prior to content. Furthermore it was discovered that Thinking Maps were perceived to be an easy tool to use to organize students' thinking and processing. Finally there was a significant increase in student achievement. From these findings implications for future practice and research are offered. / Dissertation/Thesis / Ed.D. Educational Leadership and Policy Studies 2014

O objeto de estudo desta tese consiste na análise de narrativas do cotidiano sobre realidades empresarias contemporânea de atuação. Essas narrativas foram emitidas por estudantes em situações de ensino universitário, que visam à formação de atores sociais capacitados para o exercício de um pensamento projetivo, prospectivo e de intervenção, baseado na aplicação de formas científicas de solução de problemas teórico-práticos na ação profissional competente. Esta análise fundamenta-se em categorias teóricas elaboradas por estudiosos de relações entre lógica linguagem e pensamento, e suas aplicações no estudo de processos cognitivos da abstração e argumentação. O corpus empírico de análise consiste em uma seleção de narrativas sobre o conteúdo empresarial, apresentadas por dez estudantes de um Curso Universitário de Administração, em uma disciplina de metodologia de pesquisa aplicada. A análise deste corpus foi realizada com base em categorias teóricas previamente estabelecidas, e em categorias derivadas empiricamente em função dos interesses do estudo, a saber: Classes (palavras)-Mundo (objeto); Estratégias dirigidas à ação - Estratégias dirigidas à compreensão; Concreto-Abstrato; Relações entre Sintaxe-Semântica; Crítica (modus ponens)-Crítica/Argumento; Enunciação do Problema- Origem /Fundamento do Problema. A análise baseou-se em: análise lógica das narrativas; analise da Lógica implícita nos Argumentos; análise Categorial, definido por Destacase que essa análise não tem pretensões de uma demonstração exaustiva destes componentes teóricos, mas sim de ilustrá-los, utilizando-se como referência uma busca por uma apreensão em relação aos obstáculos e ausências manifestos na capacidade intelectual de abstração reflexiva e correspondente argumentação dos estudantes em pauta. A interpretação dos resultados indicou um crescimento na complexidade lógica do pensamento coloquial verbalizado, aliado a uma ausência de representação dos processos racionais a ele subjacentes. Ou seja, a racionalidade contemporânea, alimentada nos centros de produção do pensamento técnico-científico, comunicar-se-ia como forma de conhecimento com tal segmento da sociedade de forma naturalizada. Refletir, então, sobre formas de intervenção pedagógica para a superação destes obstáculos, ao pleno exercício da razão, configuradas nos resultados desta pesquisa / The object of study for this thesis consists of the analysis of narratives of business routines and realities in the contemporary field of action. These narratives were given by college students who aim to become social actors and who are able to exercise prospective, interventionist and forward thought, based on the application of scientific forms in the solution of both theoretical and practical problems in professional contexts. This analysis was founded in theoretical categories and elaborated by scholars of these relations between logics, language and thoughts and its applications to the study of cognitive processes of abstraction and argumentation. The empirical corpus consists of a selection of narratives of a business nature, presented by ten students of a Management Course in a local college, who were undertaking the subject Applied Research Methodology. The investigation of this corpus was realized with basis on previously established theoretical categories and on those categories empirically derived and focused on the interests of the study, being described as follows; Types (words)- World (object); Strategies directed to action- Strategies directed to comprehension; Concrete-Abstract; Relation between Syntax-Semantics; Criticism (modus ponens) and Criticism (argument); Enunciation Problem and Origen(fundamental problem). Therefore, the analysis was based on the application of the categorization to the narratives. In this way the process was divided in three moments: a) logical analysis of the narratives; b) analysis of the Logics implied to them; c) categorial analysis. It is important to emphasize that this analyses does not intend to exhaustively demonstrate these theoretical components but to simply exemplify them using as reference a search for the apprehension of to the obstacles. This also identifies a lack of showing in the intellectual capacity of reflexive abstraction and correspondent ability of argumentation of the students observed. The interpretation of the results indicated growth in the logical complexity of the verbalized colloquial thought, allied to an absence of the rational processes representation related to it. This means that the contemporary rationality fed in the centres of production of technical scientific thought would communicate as a way of knowledge with this sort of segment of society in a naturalized way. To reflect, then, on forms of pedagogical intervention for the overcoming of these obstacles to the full exercise of the reason, configured in the results of this research

FundaÃÃo de Amparo à Pesquisa do Estado do Cearà / Este estudo consiste em uma investigaÃÃo sobre os processos cognitivos empregados por escritor proficiente ao produzir um texto multimodal em espanhol como lÃngua estrangeira usando o computador. Partiu-se da constataÃÃo de que os modelos coginitivos do texto escrito nÃo contemplam aspectos como a multimodalidade, o uso do computador e a escrita em lÃngua estrangeira. Desse modo, consideramos que os processos cognitivos de planejamento, textualizaÃÃo, revisÃo e ediÃÃo estÃo se modificando no contexto atual de usos da escrita e que os modelos cognitivos de escrita devem incorporar essas novas particularidades. Esta pesquisa se embasa, principalmente, nas propostas de modelos cognitivos do texto escrito (HAYES, FLOWER, 1980; HAYES, 1996), nos estudos sobre escrita em lÃngua estrangeira (LEKI, 1992; WEIGLE, 2002), na conceituaÃÃo de multimodalidade (MARSH, WHITE, 2003; KRESS, VAN LEEUWEN, 2006), letramentos e multiletramentos (STROKES, 2002; ROJO, 2009; 2012; SOARES, 2002; VIEIRA, 2012) e letramento digital (SNYDER, 1998; HOCKLY, 2011; GABRIEL, 2013). No que se refere à metodologia, a pesquisa consistiu em um estudo exploratÃrio-interpretativo, que objetivou identificar, categorizar e analisar os subprocessos cognitivos e metacognitivos empregados por escritores proficientes, 8 professores de espanhol como lÃngua estrageira, na produÃÃo de textos multimodais em espanhol no computador. Quanto à abordagem metodolÃgica, revela-se uma pesquisa qualitativa, inserindo-se na linha de pesquisa AquisiÃÃo, Desenvolvimento e Processamento da Linguagem. Em relaÃÃo aos procedimentos, trata-se de uma pesquisa descritiva e interpretativa, na qual empregamos um questionÃrio, a observaÃÃo e o protocolo verbal retrospectivo como tÃcnicas para obter distintas perspectivas do fenÃmeno investigado. Os resultados do estudo indicam que: (1) hà a predominÃncia do processo de reflexÃo sobre os processos de textualizaÃÃo e revisÃo; (2) hà a primazia da leitura durante o processo de reflexÃo; (3) a organizaÃÃo dos modos verbal e visual representa um novo processo metacognitivo de textualizaÃÃo, nÃo contemplado nos modelos cognitivos do texto; (4) na escrita na tela, as ediÃÃes do processo de revisÃo se conformam como refacÃÃes textuais; e (5) o acesso a Internet promove o uso de novas estratÃgias quanto ao uso da lÃngua estrangeira. Ressaltamos que evidenciamos nesta pesquisa seis novos processos: busca e escolha da imagem, leitura na Internet, interaÃÃo interna, enquadramento, digitaÃÃo e ediÃÃo. / This study consists of an investigation of proficient writerâs cognitive processing while producing a multimodal text in Spanish as a second language on the computer. The rationale for the study was the realization that the available cognitive models for the writing processes do not include all the aspects of multimodality using the computer, and writing in a foreign language. It was assumed that the cognitive processes of planning, producing, reviewing and editing undergo modifications in the contexts of writing; consequently, cognitive models of the writing process should incorporate these changes. This study is theoretically based on the cognitive models of writing of Flower & Hayes (1980) and of Hayes (1996), on the studies of writing in a second language (Leki (1992); Weigle (2002)), on the concepts of multimodality (Marsh, White, (2003); Kresse, Van Leewuen, (2006)), on the principles of literacy, multiliteracy (Rojo, (2009), (2012); Soares, (2002); Strokes (2002); Viera, (2012)) and digital literacy (Snyder, (1998); Hockly, (2011); Gabriel, (2013)). This interpretative study aimed at identifying, categorizing and analyzing the cognitive and meta-cognitive processes undertaken by proficient writers, 8 teachers of Spanish as a foreign language, while using a computer to write multimodal texts in Spanish. The research utilized qualitative methods and collected data from a questionnaire, an observation protocol and think aloud procedures. Results indicate: (1) the process of reflection is predominant over the processes of writing and reviewing; (2) reading predominates during the process of reflection; (3) the organization of the verbal and visual modes represent a new meta-cognitive sub-process of writing; (4) using the computer, the editing that occurs during the process of reviewing is in fact a re-writing process; and (5) access to the Internet during the writing process promotes the use of new strategies while writing in a foreign language. Emphasis should also be given to the fact that six new strategies were observed: search and choice of image; reading on the Internet; self-interaction; framing; typing; and editing.

O objetivo principal desse estudo é explicar a extensão em que os padrões de mapeamento cerebral acompanham os padrões comportamentais de julgamentos de auditores e contadores, quando da avaliação de evidências para decisões de continuidade operacional. Para isso, foi adaptado o protocolo comportamental do Asare (1989), bem como foi utilizado o método desenvolvido pelo laboratório EINA, para coleta de dados por meio de eletroencefalograma (EEG) e elaboração do mapeamento cognitivo cerebral. Adicionalmente, visando o enriquecimento da discussão científica acerca da contabilidade, destacam-se as hipóteses formuladas por Basu e Waymire (2006), Dickhaut (2009) e Dickhaut et al. (2010), utilizando bases biológicas (cerebrais) para predizer a evolução das normas contábeis. O planejamento dessa pesquisa exploratória contemplou a investigação do relacionamento entre a teoria de atualização de crenças (HOGARTH; EINHORN, 1992) e as bases neurocientíficas, para uma amostra composta por 25 indivíduos (12 auditores e 13 contadores). Como resultado, auditores e contadores apresentaram julgamentos similares, quanto à continuidade operacional da companhia, sobretudo ao demonstrarem maior sensibilidade aos blocos de evidências negativas (HOGARTH; EINHORN, 1992). Apesar dos julgamentos similares, os resultados apresentaram padrões de processamento cerebral divergentes entre os grupos, ensejando que raciocínios distintos foram utilizados para chegar às estimativas de continuidade. Durante o processo decisório, os auditores apresentaram padrões de processamento cerebral homogêneos, enquanto os contadores evidenciaram a ocorrência de conflitos e maior esforço cognitivo (ROCHA; ROCHA, 2011). Para os dois grupos, observa-se a ocorrência de maximização (minimização) dos julgamentos em áreas cerebrais associadas à identificação das necessidades e motivações atreladas ao relacionamento do indivíduo com o seu grupo social. Essa premissa foi reforçada pela inexistência de diferenças significativas entre os mapas de regressão de auditores e contadores, levando à interpretação dos achados dos grupos como um comportamento cerebral homogêneo (DICKHAUT et al., 2010; ROCHA; ROCHA, 2011; SINGER, 2009). / The main purpose of this research is to investigate the extent to which auditors and accountants\' brain mapping patterns follow the behavioral patterns in the sequential assessment of evidences when making judgments about going concern opinion. The behavioral protocol used by Asare (1989) was adapted and the method developed by EINA laboratory was used for data collection (electroencephalogram - EEG) and construction of the cognitive brain mapping. In addition, the hypotheses formulated by Basu & Waymire (2006), Dickhaut (2009) and Dickhaut et al. (2010) were retrieved to enrich the scientific accounting discussion, using biological (brain) basis to predict the accounting standards evolution. This exploratory research was designed to investigate the relationship between belief-adjustment theory (HOGARTH; EINHORN, 1992) and the underpinnings of neurosciences used to test the behavioral and physiological hypotheses. The sample consisted of 25 participants (12 auditors and 13 accountants). Findings showed that auditors and accountants had similar going concern judgments, especially because they were more sensitive to negative evidences (HOGARTH; EINHORN, 1992). Notwithstanding similar judgments, results showed distinct patterns of brain processing indicating different reasoning to estimate the going concern probability. During the decision process, auditors had homogeneous patterns of brain processing, while patterns from accountants indicated the occurrence of conflicts and greater cognitive effort (ROCHA; ROCHA, 2011). Furthermore, findings showed maximization (minimization) of judgments in brain areas associated with the identification of needs and motivations linked to the individual\'s relationship with the related social group. This assumption was reinforced by the absence of significant differences between the regression brain maps of auditors and accountants, showing homogeneous brain behavior (DICKHAUT et al., 2010; ROCHA; ROCHA, 2011; SINGER, 2009).