Sacred values, such as those associated with religious or ethnic 
identity, underlie many important individual and group decisions
                     in life, and individuals typically resist attempts 
to trade off their sacred values in exchange for material benefits. 
Deontological
                     theory suggests that sacred values are processed 
based on rights and wrongs irrespective of outcomes, while utilitarian 
theory
                     suggests that they are processed based on costs and
 benefits of potential outcomes, but which mode of processing an 
individual
                     naturally uses is unknown. The study of decisions 
over sacred values is difficult because outcomes cannot typically be 
realized
                     in a laboratory, and hence little is known about 
the neural representation and processing of sacred values. We used an 
experimental
                     paradigm that used integrity as a proxy for 
sacredness and which paid real money to induce individuals to sell their
 personal
                     values. Using functional magnetic resonance imaging
 (fMRI), we found that values that people refused to sell (sacred 
values)
                     were associated with increased activity in the left
 temporoparietal junction and ventrolateral prefrontal cortex, regions
                     previously associated with semantic rule retrieval.
 This suggests that sacred values affect behaviour through the retrieval
                     and processing of deontic rules and not through a 
utilitarian evaluation of costs and benefits. 
In short, when people didn’t sell out their principles, it wasn’t 
because the price wasn’t right. It just seemed wrong. “There’s one 
bucket of things that are utilitarian, and another bucket of categorical
 things,” Berns said. “If it’s a sacred value to you, then you can’t 
even conceive of it in a cost-benefit framework.”
According to Berns, the implications could help people better 
understand the motivations of others. He’s now studying how moral 
equations change according to the social popularity of values, and what 
happens in the brain when deep-seated principles are confronted with 
reasoned arguments.
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Berns, G.S., et al. (2012). The price of your soul: neural evidence for the non-utilitarian representation of sacred values. Phil. Trans. R. Soc. B 367: 754-762. DOI: 10.1098/rstb.2011.0262

 
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