Time is an important concept which determines most human behaviors, however questions remain about how time is perceived and which areas of the brain are responsible for time perception. The aim of this study was to evaluate the relationship between time perception and working memory in healthy adults. Functional magnetic resonance imaging (fMRI) was used during the application of a visual paradigm. In all of the conditions, the participants were presented with a moving black rectangle on a gray screen. The rectangle was obstructed by a black bar for a time period and then reappeared again. During different conditions, participants (n = 15, eight male) responded according to the instructions they were given, including details about time and the working memory or dual task requirements. The results showed activations in right dorsolateral prefrontal and right intraparietal cortical networks, together with the anterior cingulate cortex (ACC), anterior insula and basal ganglia (BG) during time perception. On the other hand, working memory engaged the left prefrontal cortex, ACC, left superior parietal cortex, BG and cerebellum activity. Both time perception and working memory were related to a strong peristriate cortical activity. On the other hand, the interaction of time and memory showed activity in the intraparietal sulcus (IPS) and posterior cingulate cortex (PCC). These results support a distributed neural network based model for time perception and that the intraparietal and posterior cingulate areas might play a role in the interface of memory and timing.
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