A CPA Needs Money to Be Able to Pay for Surgery

Essay

A CPA needs money to be able to pay for surgery that will correct a jaw deformity that results in her young child speaking with a noticeable lisp.The lisp is not a danger to the child's physical health,but it has made it difficult for her to communicate with friends,and it results in her being teased and bullied.The CPA,concerned that this problem will create permanent psychological damage,asked her employer for a $5,000 loan to pay for the needed corrective procedure,but her employer refused this request.
The CPA knows that embezzling the money would be easy to do because her employer is "financially illiterate" and could never detect her misconduct.The CPA plans to take the money and repay it,along with interest,over two years.Consider the following reasoning:
a. I will not take the money because I was not raised in a family that disrespects the law.
b. I won't take the money because I will lose my job.
c. I will take the money because, by the time that my actions are discovered, I will have made many, or even all, of the repayments so my boss will understand and be lenient.
d. I will take the money because my spouse and child will be proud of me for protecting my child against permanent psychological damage.
e. I will not take the money because I am a role model for my child and I would never want her to think that I am a dishonest or devious person.
f. I will take the money because I am willing to risk being criminally prosecuted for embezzlement because it would be a greater wrong if I did not make every possible effort to protect my child against permanent harm.
g. I won't take the money because I could go to jail.
h. I will take the money because the boss will never discover my actions.
i. I will take the money because our legal system would never punish a mother for protecting her child against permanent psychological damage.
j. I will take the money because a parent's first duty is to protect her child against permanent harm.
k. I will take the money because I am willing to risk losing my job to protect my child against permanent harm.
To what stage of moral development does each of the above statements correspond?