Mind Your Theory: Theory of Mind Goes Deeper Than Reasoning

Eitan Wagner, Nitay Alon, Joseph M Barnby, Omri Abend


Abstract
Theory of Mind (ToM) capabilities in LLMs have recently become a central object of investigation, sparking debates and discussions. In this position paper, we explore many lines of work in different communities in AI and cognitive science. Inspired by cognitive work, we view ToM tasks as a two-step process: (I) first, determining whether and how to invoke ToM, which includes setting the appropriate Depth of Mentalizing (DoM); and (II) second, applying correct inference given the appropriate DoM. We identify that many works about ToM in LLMs, such as benchmarks and add-on modules, tend to unjustly overlook the first step and focus exclusively on the second one, which can be framed as a logic-reasoning task. We support our distinction with empirical evidence about the difficulty of the different steps in existing benchmarks. We conclude with suggestions for improved evaluation of ToM capabilities, inspired by dynamic environments used in cognitive tasks in biological agents.
Anthology ID:
2025.findings-acl.1368
Volume:
Findings of the Association for Computational Linguistics: ACL 2025
Month:
July
Year:
2025
Address:
Vienna, Austria
Editors:
Wanxiang Che, Joyce Nabende, Ekaterina Shutova, Mohammad Taher Pilehvar
Venue:
Findings
SIG:
Publisher:
Association for Computational Linguistics
Note:
Pages:
26658–26668
Language:
URL:
https://preview.aclanthology.org/mtsummit-25-ingestion/2025.findings-acl.1368/
DOI:
10.18653/v1/2025.findings-acl.1368
Bibkey:
Cite (ACL):
Eitan Wagner, Nitay Alon, Joseph M Barnby, and Omri Abend. 2025. Mind Your Theory: Theory of Mind Goes Deeper Than Reasoning. In Findings of the Association for Computational Linguistics: ACL 2025, pages 26658–26668, Vienna, Austria. Association for Computational Linguistics.
Cite (Informal):
Mind Your Theory: Theory of Mind Goes Deeper Than Reasoning (Wagner et al., Findings 2025)
Copy Citation:
PDF:
https://preview.aclanthology.org/mtsummit-25-ingestion/2025.findings-acl.1368.pdf