A junior accountant at a company discovers that the CFO has been inflating profits to mislead investors. Reporting this misconduct could lead to serious consequences, including job loss or retaliation. What should the accountant do? Match each response below to the corresponding Kohlberg stage of moral development. Options: - Stage 2-Self -Interest: Decisions are based on avoiding punishment or gaining rewards - Stage 3- Interpersonal Expectations: Seeks social approval and avoids actions that may disrupt relationships. - Stage 5 - Social Contract: Values rules and systems but considers broader societal values and fairness. - Stage 6 - Universal Ethical Principles: Acts on justice and universal ethical values even at personal cost. Report it immediately because honesty and integrity are more important than personal consequences square v Report it only if the company has a whistleblowing policy that guarantees protection. square v Stay quiet unless others also come forward to avoid being the only one at risk. square v Ignore it because loyalty to the company is more important than exposing wrongdoing. square v

To match each response to the corresponding Kohlberg stage of moral development, consider the motivation and reasoning behind each action:

1. **Report it immediately because honesty and integrity are more important than personal consequences.**
- This aligns with **Stage 6 - Universal Ethical Principles**, as the decision is based on justice and universal ethical values, even at personal cost.

2. **Report it only if the company has a whistleblowing policy that guarantees protection.**
- This aligns with **Stage 2 - Self-Interest**, as the decision is based on avoiding punishment or gaining rewards (in this case, protection).

3. **Stay quiet unless others also come forward to avoid being the only one at risk.**
- This aligns with **Stage 3 - Interpersonal Expectations**, as the decision seeks social approval and avoids actions that may disrupt relationships by not standing out alone.

4. **Ignore it because loyalty to the company is more important than exposing wrongdoing.**
- This aligns with **Stage 3 - Interpersonal Expectations**, as the decision prioritizes maintaining relationships and loyalty over exposing misconduct.

Here is the matched list:

- Report it immediately because honesty and integrity are more important than personal consequences: **Stage 6 - Universal Ethical Principles**
- Report it only if the company has a whistleblowing policy that guarantees protection: **Stage 2 - Self-Interest**
- Stay quiet unless others also come forward to avoid being the only one at risk: **Stage 3 - Interpersonal Expectations**
- Ignore it because loyalty to the company is more important than exposing wrongdoing: **Stage 3 - Interpersonal Expectations**