The results of studies indicate that CPAs reason primarily at:
A) Stages 1 and 2
B) Stages 2 and 3
C) Stages 3 and 4
D) Stages 4 and 5

Question

Quizplus · Accepted Answer

CPAs (Certified Public Accountants) are professionals who are expected to adhere to high ethical standards and make decisions based on established rules and the greater good for society. This aligns with Kohlberg's stages of moral development, specifically stages 3 and 4. Stage 3 focuses on interpersonal accord and conformity, while stage 4 emphasizes authority and maintaining social order. These stages reflect the ethical reasoning and decision-making required in the accounting profession.

The Results of Studies Indicate That CPAs Reason Primarily At