Executive function underlies both perspective selection and calculation in Level-1 visual perspective taking.

Previous research has suggested that the calculation of another's perspective is cognitively efficient, whereas perspective selection (selection of a particular perspective, self or other) is associated with executive function, particularly inhibitory control. However, research has not previously tested how perspective calculation and selection may be associated with another key executive function, working memory. In the present study (N = 54 adult participants), we administered a Level-1 visual perspective task in a dual-task paradigm in which the secondary task required working memory. The results suggest that executive function is associated with both perspective calculation and perspective selection, contrary to previous evidence from similar dual-task studies that had used inhibitory control and attention-based secondary tasks. This contrast may suggest that working memory capacity facilitates perspective-taking. Furthermore, it may follow that the notion of simple perspective-taking is distinct from more the complex and cognitively demanding "theory of mind." Research of this nature warrants further investigation.