| Summary: | (1) <i>Background</i>: There are various cognitive, perceptual, and social problems associated with acquired brain injury (ABI). The Allen cognitive impairment level indicates the degree of cognitive function required for everyday activities. Until recently, there have been no studies on the relationship between basic neurological cognition and social cognitive function according to the Allen cognitive level (ACL). The aim of this study is to identify the relationship between basic neurological and social cognition among Allen cognitive disability levels of ABI. (2) <i>Methods</i>: Thirty-four patients with ABI were identified. Cartoon Intention Inference Task (CIIT), Social Behavior Sequence Task (SBST), Korean version Mimi-Mental Status Examination (K-MMSE), and Lowenstein Occupational Therapy Cognitive Assessment (LOTCA)-tests were administered to examine the differences in neurological and social cognitive functions according to each participant’s Allen Cognitive Level Screening (ACLS). (3) <i>Results</i>: There were significant differences between K-MMSE, LOTCA, CIIT and SBST results among Allen cognitive levels (<i>p</i> < 0.05). There was a linear correlation between K-MMSE (<i>r</i> = 0.778, <i>p</i> < 0.01), LOTCA-total score (<i>r</i> = 0.627, <i>p</i> < 0.01), LOTCA-orientation (<i>r</i> = 0.470, <i>p</i> = 0.01), LOTCA-thinking operation (<i>r</i> = 0.341, <i>p</i> < 0.05), CIIT (<i>r</i> = 0.817, <i>p</i> < 0.05), and SBST (<i>r</i> = 0.376, <i>p</i> < 0.05) and ACL. Stepwise multivariate regression showed that the subscales affecting the ACLS score were SBST (<i>β</i> = 0.239, <i>p</i> = 0.000) and K-MMSE (<i>β</i> = 0.068, <i>p</i> = 0.001). The explanatory power of this regression equation, R<sup>2</sup>, was 0.767. (4) <i>Conclusions</i>: A significant difference was found in neurological and social cognitive function according to the ACL level of the ABI patient. In addition, there was a linear correlation between the ACLS scores of the ABI patients and the underlying neurological cognitive function and social cognition. The higher the overall functional cognitive level (i.e., the group with higher ACLS scores), and the lower the degree of help required in daily life, the higher both the neurological cognition level and social cognitive level were determined to be.
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