Two experiments investigated competing explanations for the reversal of spatial stimulus-response (S-R) correspondence effects (i.e., Simon effects) with an incompatible S-R mapping on the relevant, nonspatial dimension. Competing explanations were based on generalized S-R rules (logical-recoding account) or referred to display-control arrangement correspondence or to S-S congruity. In Experiment 1, compatible responses to finger-name stimuli presented at left/right locations produced normal Simon effects, whereas incompatible responses to finger-name stimuli produced an inverted Simon effect. This finding supports the logical-recoding account. In Experiment 2, spatial S-R correspondence and color S-R correspondence were varied independently, and main effects of these variables were observed. The lack of an interaction between these variables, however, disconfirms a prediction of the display-control arrangement correspondence account. Together, the results provide converging evidence for the logical-recoding account. This account claims that participants derive generalized response selection rules (e.g., the identity or reversal rule) from specific S-R rules and inadvertently apply the generalized rules to the irrelevant (spatial) S-R dimension when selecting their response.