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 WolcottLynch was formed in 1992 by Susan K. Wolcott, an accounting professor, and Cindy L. Lynch, a developmental psychologist. They combined two theoretical models from cognitive science—King & Kitchener’s reflective judgment model and Fischer’s dynamic skill theory—with college classroom practice to create a developmental model called “Steps for Better Thinking.” Following Cindy’s death in 2002, Susan continues to build on their body of work.