About

Every meaningful business decision begins with a difficult question. Some involve accounting, some finance, some leadership, and all of them require judgment.

There are many resources that focus on telling you what to do without spending enough time explaining why.

JP Thinks exists to close that gap.

I’m Justin Petersen, a CPA who believes judgment is built by understanding first principles, not by memorizing rules.

Whether you’re a CEO making a strategic decision, a CFO navigating a complex transaction, a controller implementing new guidance, or an accountant researching a difficult issue, the goal is the same: 

To help you develop the judgment to solve problems, not just the ability to look up answers.

Judgment is the most valuable professional skill you can develop.

That’s why my writing starts with first principles. Before discussing the guidance, I explore the economic reality that makes the guidance the logical next step. Instead of asking, “What does the standard require?” I begin with, “What problem makes the standard necessary?” 

My hope is that you leave with more than an answer. I hope you leave with a better way of thinking about the next problem you encounter.

If something you read here raises a question, challenges your perspective, or reminds you of a situation you’re working through, I’d love to hear from you.

Good judgment isn’t developed in isolation. It’s sharpened through thoughtful conversation and the exchange of ideas.

justin@jpthinks.com