This study investigates whether reading case responses and using graphic organizers can assist students in developing case analysis skills, such as identifying supporting arguments and counterarguments in analyses of financial accounting policy choices. The results of an experiment indicate that students who studied an exemplar case response were better able to identify supporting arguments in a subsequent case analysis. In contrast, students who used a graphic organizer to visualize elements of the exemplar case response were better able to identify the absence of counterarguments, which provide support for alternative accounting choices, in a subsequent case analysis. The effects of these pedagogical tools were apparent not only when students evaluated others' case analyses, but also when they generated their own analyses of a subsequent case. These results are significant because they suggest that short (11-minute) instructional interventions can encourage students to adopt two key aspects of critical thinking: identifying and generating relevant arguments and counterarguments.

Data Availability: The data and experimental materials used in this study are available on request from the corresponding author.

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