Answer: Stage 4
Explanation:
From the given scenario, we can state that accounting reasoning is depicting the Stage 4 of Kohlberg’s Stages of Moral Development. Under stage 4, an individual tends to accepts the convention and rules since their vitality in maintaining the functioning society. Rules of law are often viewed as being same for each and everyone, thus obeying the rules by performing what an individual is known to do can be viewed as important and valuable.
