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Stroop-like and Simon tasks produce two sources of interference in human information processing. Despite being logically similar, it is still debated whether the conflicts ensuing from the two tasks are resolved by the same or different mechanisms. In the present study, we compare two accounts of the Stroop-like effect. According to the Perceptual Account, the Stroop-like effect is due to Stimulus-Stimulus congruence. According to the Decisional Account, the Stroop-like effect results from the same mechanisms that produce the Simon effect, that is, Stimulus-Response compatibility. In two experiments we produced Stroop-like and Simon effects by presenting left/right-located stimuli consisting of a colored square surrounded by a frame of the same color as the square or of a different color. Results showed that discriminating either the color of the square (Experiment 1) or that of the frame (Experiment 2) yielded additive Stroop-like and Simon effects. In addition, the patterns of temporal distributions of the two effects were different. These results support the Perceptual Account of the Stroop-like effect and the notion that the Stroop-like effect and the Simon effect occur at different processing stages and are attributable to different mechanisms.