Skip to content
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • Engage 365 Communities
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Improve your Windows 11 productivity using Microsoft PowerToys
    • 4 Excel features that make reviewing large spreadsheets easier
    • Accounting ethics in the age of AI

  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • Congress approves funding bill that maintains IRS budget
    • Sixth Circuit holds home-distilling ban is constitutional
    • TIGTA: IRS unable to prevent $213 million in improper EITC payments to individuals with nonwork SSNs
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • CFO hires increasing; average age of hires decreasing
    • Congress approves funding bill that maintains IRS budget
    • Confidence in U.S. economy rises despite inflation concerns
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC proposal aims to clarify securities rules for crypto assets
    • SEC eyes e-delivery as the default over paper
    • SEC shares 3 goals in proposed 2026–2030 strategic plan
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • New AICPA guidance on stablecoins, mining revenue, current auditing standards
    • ASB approves standard on auditors’ responsibilities relating to fraud
    • SAS 149 is coming: What audit teams need to know
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Confidence in U.S. economy rises despite inflation concerns
    • Data governance: How finance builds trust in the numbers
    • Are finance leaders moving too fast on agentic AI?
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Extra Credit
Extra Credit Cover

How to help students who are ‘Confused Fact-Finders’

Try these tips to help students accept different points of view.

By Susan Wolcott, CPA, Ph.D.
July 16, 2019

Please note: This item is from our archives and was published in 2019. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

June 11, 2019

Guide students toward better critical thinking

May 14, 2019

A problem-based learning project for accounting classes

TOPICS

  • Accounting Education

Editor’s note: This is the second in a series of articles to help you explore student thinking, and how critical thinking is taught and learned, to enable you to better help your students thrive in today’s complex business and accounting environment. See the first article for an overview of critical thinking and the three most common patterns of thinking exhibited by college students.

This series of articles provides specific recommendations for helping students improve their critical thinking within accounting courses. In the introductory article, I described the three most common “stages” of critical thinking. By directly addressing students’ beliefs that underlie each stage, accounting educators can increase both students’ motivation to learn critical thinking skills and the effectiveness of the learning methods they use. This article addresses students having little or no critical thinking ability, a stage I have nicknamed the “Confused Fact-Finder.”

‘Confused Fact-Finder’ thinking and how to recognize it

Research in higher education indicates that approximately half of first-year undergraduate students have little or no critical thinking abilities. Students at this initial stage of development tend to seek single correct answers to problems and become confused by open-ended learning tasks. I refer to this pattern of thinking as the Confused Fact-Finder stage.

How can you recognize students who are operating at the Confused Fact-Finder level of thinking? Below are common signs of this thinking pattern:


  • Does not seem to “get it”; recasts an open-ended problem having multiple viable solutions as one having a single “correct” answer
  • Insists that professors, textbooks, or other experts should provide the “correct” answer
  • Expresses confusion or futility
  • Inappropriately cites textbook, “facts,” or definitions

Source: Wolcott, S. K. (January 26, 2006). Steps for Better Thinking Performance Patterns. Available at WolcottLynch.com. Based in part on information from Reflective Judgment Scoring Manual With Examples (1985/1996) by K.S. Kitchener and P.M. King. Grounded in dynamic skill theory (Fischer and Bidell, 1998; Fischer and Pruyne, 2002).


Because Confused Fact-Finders believe that all problems can be solved correctly, they are highly resistant to the idea that they must reach their own conclusions. Why, after all, would mere students’ conclusions make any sense if experts know — and can tell them — the answers? These students might mistakenly believe that you are trying to trick them when you ask for their opinion. Their seemingly illogical responses, however, are completely logical when viewed from their perspective and their belief that all problems have one right answer.

Because students’ beliefs about knowledge drive their critical thinking approaches, our challenge as faculty members is to alter their underlying beliefs about how the world works. Here are some suggestions for how to do this.

Advertisement

How to help Confused Fact-Finders develop

The most effective approach is to help these students move to the next-higher pattern of thinking, which I’ve nicknamed the “Biased Jumper” phase, in which students “jump” to conclusions they then defend with biased reasoning. This idea is illustrated in the following table.

critical-thinking-pattern

(Note: These patterns are based on Stages 3 and 4 in the reflective judgment model developed by P.M. King and K.S. Kitchener. For details, see my freely available Faculty Handbook: Steps for Better Thinking. For a copy, send an email to swolcott@WolcottLynch.com.)

To help students make this transition, you need to focus on their underlying beliefs about knowledge. In particular, students need to recognize the existence of ambiguities/uncertainties that can lead to more than one viable answer to a problem. At that point, they can then be convinced that not all problems have a single correct answer. In turn, this realization helps them recognize the need to reach their own conclusion rather than to rely completely on experts (such as the professor and the textbook).

Teaching/learning recommendations

Here are some ways to teach students how to recognize the existence of uncertainties:

  • Discuss different reasons for uncertainty. Find opportunities to discuss uncertainties in the material you are teaching. In an introductory financial accounting course, for instance, you can readily discuss uncertainties in conjunction with topics such as bad debts, depreciation and amortization, contingent liabilities, and interpretation of ratios. In an introductory management accounting course you could discuss uncertainties about cost behavior, relevant costs for decision-making, budgets, and interpretation of variances.
  • Read about and discuss conflicting theories, opinions, and viewpoints. Students need to learn how to distinguish between problems having a single correct answer versus those having multiple viable solutions. Reading about and discussing conflicting theories, opinions, and viewpoints can help students learn to recognize each type of problem, which, in turn, will help them adopt an appropriate approach.

As students develop an understanding of uncertainties, they will be ready to develop simple critical thinking skills such as the following:

  • Distinguishing between relevant and irrelevant information. Students often have difficulty distinguishing between information that is relevant to solving a problem and that which is not. They need to practice addressing problems that include both types of information, and developing an understanding of uncertainties will help them recognize which pieces of information matter for a given purpose or decision.
  • Being able to list potential issues, viewpoints, and solutions. Before students can identify and analyze alternatives, they must first learn how to recognize issues, alternative viewpoints, and solution options from the information that they are given. A useful exercise is to have students read a well-written student paper and identify the issues discussed, the supporting evidence, and the conclusion. Although this type of assignment might seem simplistic, it can be very beneficial to students at this stage of critical thinking.
  • Begin to use evidence to support conclusions. Once students learn that some problems are open-ended and have no single correct solution, they need to assume the responsibility for reaching conclusions. They should be encouraged to form their own opinion and to provide evidence/arguments to support it. Students at this level tend to use only limited evidence to support their opinions, and they often rely too much on personal opinion compared to other forms of evidence. They also tend to ignore or discount evidence supporting other conclusions. Although these students are not likely to demonstrate sophisticated analysis, they can benefit from exposure to the evidence and arguments used by students having stronger critical thinking skills.

Look for the next article in this series — which will address the “Biased Jumper” — for more critical thinking teaching and learning ideas.

Susan Wolcott, CPA, CMA, PhD, is a founder of WolcottLynch, which conducts research and develops educational resources for critical thinking development. She has taught accounting courses at seven universities and is currently a visiting professor at the Indian School of Business. To comment on this article or to suggest an idea for another article, contact senior editor Courtney Vien at Courtney.Vien@aicpa-cima.com.

Advertisement
Advertisement

latest news

September 3, 2026

CFO hires increasing; average age of hires decreasing

September 3, 2026

Congress approves funding bill that maintains IRS budget

September 3, 2026

Confidence in U.S. economy rises despite inflation concerns

September 2, 2026

FASB proposes several incremental improvements to GAAP

August 31, 2026

IRS enforcement activity fell despite record tax collections, TIGTA says

Advertisement

Most Read

4 Social Security rules that surprise clients — and some advisers
4 Medicare rules that surprise clients — and some advisers
Real-life ways small firms use AI
IRS updates overtime deduction FAQs, adds reporting details
Final rule will eliminate BOI reporting for US entities
Advertisement

Podcast

September 3, 2026

Looking to 2027: Economic sentiment, hiring plans, inflation concerns

August 27, 2026

Finance’s chemistry lesson: The guardian-to-catalyst transformation

August 20, 2026

An innovative state society CEO and her view of accounting’s future

Features

How CPAs can expand from tax into personal financial planning
How CPAs can expand from tax into personal financial planning

How CPAs can expand from tax into personal financial planning

A recipe for sanctions: AI-hallucinated citations in tax
A recipe for sanctions: AI-hallucinated citations in tax

A recipe for sanctions: AI-hallucinated citations in tax

2026 tax software survey
2026 tax software survey

2026 tax software survey

A CPA playbook to help prevent disaster fraud
A CPA playbook to help prevent disaster fraud

A CPA playbook to help prevent disaster fraud

Strategic planning for tax advisory
Strategic planning for tax advisory

Strategic planning for tax advisory

SPONSORED REPORT

Agentic accounting has arrived: What’s hype and what’s real?

Artificial intelligence (AI) is moving beyond chatbots and into accounting workflows. A new generation of agentic AI tools can plan, execute, and adapt as they complete tasks, raising expectations for what automation can do inside firms and finance departments. What can agentic AI realistically do today and what challenges are there in its implementation? Find out in this Journal of Accountancy sponsored report.

From The Tax Adviser

August 31, 2026

What today’s clients expect from their CPA and how firms are responding

August 31, 2026

2026 tax software survey

August 31, 2026

A risk framework for AI use in tax administration and preparation

July 31, 2026

Current developments in S corporations

MAGAZINE

September 2026

September 2026

September 2026
August 2026

August 2026

August 2026
July 2026

July 2026

July 2026
June 2026

June 2026

June 2026
May 2026

May 2026

May 2026
April 2026

April 2026

April 2026
March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Learn about important news

This quick guide walks you through the process of enabling and troubleshooting push notifications from the JofA on your computer or phone.

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2026 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.