The relationship between time irreversibility in neuronal dynamics and cognitive effort is a subject of growing interest in the scientific literature. Although correlations between proxies of both concepts have been experimentally observed, the underlying precise linkage between them remains elusive. Here we investigate the case of learning in decision-making tasks; we do so by introducing a thermodynamically grounded metric-inspired by Landauer's principle-which connects time-irreversible information processing to energy consumption. Equipped with this metric, we investigate the role of macroscopic time-reversal symmetry breaking in belief dynamics for the case of an agent with finite sensitivity while performing a static two-armed bandit task-a standard setup in cognitive neuroscience. To gain insights into the belief dynamics, we analogize it to the dynamics of an active particle subject to state-dependent noise and living in a two-dimensional space. This mapping allows an analytical description of learning-induced biases. We deeply explore the case of Q-learning with forgetting the nonchosen option. In this case, learning-induced risk aversion is formally equivalent to standard thermophoresis, i.e., the net motion towards low-temperature regions. Finally, we quantify the irreversibility of belief dynamics in the steady state for different bandit configurations, sensitivity levels, and exploitative behavior. We found a strong correlation in high-sensitivity learning between heightened irreversibility in belief dynamics and improved decision-making outcomes. Notably, as the task's difficulty increases, a greater degree of irreversibility in belief dynamics becomes necessary for having superior performances; this explicitly unravels a plausible connection between time irreversibility and cognitive effort. In conclusion, our investigation reveals that irreversibility in belief dynamics bridges out-of-equilibrium statistical physics concepts and cognitive neuroscience. In decision-making contexts, this perspective offers insights into the notion of cognitive effort, suggesting a potential mechanism driving the evolution of living systems toward out-of-equilibrium structures.
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