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.
