A client asks his accountant to ignore a mistake which overstated the accounts receivable account. The accountant decides that the accounts receivable account has to be corrected to state the correct amount. The accountant makes his decision based on his duty to society, respect for authority, and maintaining the social order. Which stage of Kohlberg' Stages of Moral Development is the accounting reasoning?
A) Stage 2
B) Stage 3
C) Stage 4
D) Stage 5

Question

Quizplus · Accepted Answer

The accountant's decision-making is at Stage 4 of Kohlberg's Stages of Moral Development, which is the stage of social order and obedience to authority. The accountant is not considering personal gain (which would be at Stage 2) or seeking approval from others (which would be at Stage 3), but rather is focused on fulfilling his duty to society and following the rules and expectations of authority figures.

A Client Asks His Accountant to Ignore a Mistake Which