Developing Teaching Materials for Critical Thinking in Financial Management:

A Protocol Analysis of Students’ Group Discussions Using Receipt Profiling Materials

Abstract

Receipt profiling materials are used to foster critical thinking skills among learners. This paper analyzes learner comments in a classroom in which these teaching materials were used. Spoken content was transcribed and organized for qualitative analysis. Factors such as relationships between imparted viewpoints and speech, participant rearrangement, and information transmission were ascertained, and the effectiveness of these teaching materials was investigated. The results indicated that it is possible to continually hold lively discussions using the method of imparted viewpoints and rearranging the participants. It was also established that spoken content was affected by information transmission. The results confirmed the effectiveness of receipt profiling as a teaching material for fostering critical thinking.