| | ToM Account | Explanation of ToM development | References |
| | Integrated | | | | Modularity | A module spontaneously processes attended actions, treats actions as intentional, and automatically computes mental states. | [22, 23] | | Theory-theory | Children develop a theory of how the mind works and revise and replace that theory with successive theories. | [10, 24] | | Sociocultural | Social contextual variables (e.g., interactions with friends and family) act as underlying sources of ToM development. | [5, 11, 25, 26] | | Language | ToM develops from our ability to use language. | [27] |
| | Differentiated | | | | Functional multilinear socialization | Reasoning about one’s own and others’ mental states are two distinct cognitive abilities: social reasoning and intrapersonal reasoning. | [1, 2] | | Simulation | Children use self-reasoning skills to map and simulate other’s reasoning. | [3, 4] |
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