Belief and Counterfactuality: A Teleological Theory of Belief Attribution.

The development and relation of counterfactual reasoning and false belief understanding were examined in 3- to 7-year-old children (N = 75) and adult controls (N = 14). The key question was whether false belief understanding engages counterfactual reasoning to infer what somebody else falsely believes. Findings revealed a strong correlation between false belief and counterfactual questions even in conditions in which children could commit errors other than the reality bias (r _p  = .51). The data suggest that mastery of belief attribution and counterfactual reasoning is not limited to one point in development but rather develops over a longer period. Moreover, the rare occurrence of reality errors calls into question whether young children's errors in the classic false belief task are indeed the result of a failure to inhibit what they know to be actually the case. The data speak in favor of a teleological theory of belief attribution and challenges established theories of belief attribution.