RESUMEN
Theory of mind (ToM), which is the ability to infer and reason about others' mental states, plays a key role in successful social interactions. Previous studies have shown that cognitive flexibility (CF), which refers to the ability to adequately switch between different perspectives, is linked to ToM performance in a variety of experimental tasks. However, the mechanisms of the association between CF and ToM is still largely unknown. Here, we investigated the relation of CF with neural activity during ToM processing in 26 healthy male adults using a functional magnetic resonance imaging task of moving shapes in social patterns. The CF abilities were estimated using the self-report Cognitive Flexibility Scale. Diverse brain areas, including the middle frontal gyrus (MFG), inferior frontal gyrus, amygdala, precuneus, and temporoparietal junction (TPJ), were activated during ToM processing. In these areas, individual differences in CF abilities were associated with the strength of neural activity in the right MFG and TPJ. These findings highlight the notion that cognitive ability to switch between different perspectives according to a changing environment is crucial for the attribution of mental state to others, and suggest that the right MFG and TPJ are deserving of further examination for the development of new therapies to improve social cognition in clinical populations.