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Decision makers flexibly deploy decision-making strategies based on the specific features of the problems they face (Ford, Schmitt, Schechtman, Hults, & Doherty, 1989; Payne, Bettman, & Johnson, 1993). However, research on the neuroscience of decision making has focused on a "policy capture" approach that utilizes static decision problems to study the relationships between input (the problem presented), output (the choices made), and the brain. Since the decision problems are prepackaged, this approach does not provide information about the neural bases of predecisional processes critical for flexible decision making, such as selecting an appropriate decision-making strategy and dynamically acquiring and integrating the information needed to progress toward choice. The aim of the current project is to use the lesion method to explore the neural bases of predecisional processes. The fronto-limbic information acquisition network (FLIAN) is proposed as a neural framework critical for predecisional processes in flexible decision making. According to the FLIAN model, the ventromedial prefrontal cortex (vmPFC) represents the decision problem as currently perceived (i.e., the decision space), which is the basis for selecting a decision strategy via interactions with limbic structures. The vmPFC implements the strategy through the coordination of attribute-based information acquisition induced by the amygdala and relational, option-based acquisition induced by the hippocampus. In Chapter 1, the literature pertinent to FLIAN structures is reviewed, including the neuroanatomical and functional backgrounds of those structures, their roles in decision making, and their potential roles in predecisional processes. Chapter 2 provides a review of the behavioral literature on predecisional processes and outlines the FLIAN model in detail. Chapters 3 and 4 present studies that test, and provide partial support for, the FLIAN model using the lesion method and information board tasks. As predicted, the hippocampus is shown to be critical for relational, option-based information acquisition. The vmPFC is shown to be critical for determining how attributes are weighted in the decision space representation and for organizing predecisional behavior. The amygdala was not found to play its role in attribute-based acquisition, but previous studies do support this function and further research is warranted on the role of the amygdala, as well as the hippocampus and vmPFC, in predecisional processes. Future research should also explore the consequences of abnormal predecisional functioning for social behavior, memory, and emotion processing.

會計理論之研究應先確定會計資訊的使用者及其特性，會計人員如對決策者之決策方 法或程序未能充份瞭解，即無法確知會計資訊在決策過程中所能發揮的功能。 近年來，許多會計人員致力於個人決策行為的研究，試圖應用心理學所發展出來的行 為決策理論（Behavioral Decision Theory），提供系統化的證據，以協助對會計問 題的瞭解。 由於行為決策理論之研究尚未臻於成熟，而與之相關之會計研究亦僅限於萌芽階段， 無法取得許多實證資料做深入之研討與分析，故本文係對文獻資料之蒐集、研討、分 析之方式進行。文中首先介紹人類解決問題模式（Problem-solving Model ）、人本 資訊處理系統（Human Information Processing System ）的單元功能及其運作上的 限制，其次就以往會計學者對決策前行為（Predecisional Behavior）所作之研究予 以整理、分析，最後並對運用會計資訊改善決策品質的各種可能途逕予以探討。 全文分五章，約六、七萬字。