Figure 1: Four Examples of Garner's Microtheme Prompts

Summary Writing: Students condense a text, focusing on the main points and their subordinate relationships, e.g., "Summarize the evolution of the process of setting accounting standards" (213).

Thesis Support: Students use deductive thinking skills to persuade skeptical audiences about the merits of some accounting principle or procedure, e.g., "The rules for a pooling-of-interest merger/acquisition are/are not) too lenient" (213).

Data Provided: Students use inductive thinking skills to verbally interpret/explain a given set of facts and figures, e.g., "From the table below listing debt and equity amounts for large, medium-sized, and small firms, write a discussion/explanation of debt/equity ratios versus firm size and the implications thereof. (Hint: envision a hierarchical structure that will link general statements and specific details)" (213).

Quandary Posing: Students use abstract reasoning to respond to a "cognitive puzzle," i.e., they must understand the philosophical foundations of some accounting principle or procedure and be able to explain it to a particular audience, e.g., "Your client, who has become the CEO of an oil and gas firm started by her father, is considering switching from an across-the-board, 25-year-old policy of using FIFO to value the firm's inventories. Discuss the pros, cons, and possible pitfalls of moving to LIFO" (214).