Assertion (A): According to Lawrence Kohlberg's theory of moral development, children initially judge actions as right or wrong based on outcomes, before progressing to a realization that norms and regulations are adaptable. Reason (R): Kohlberg posits that the evolution of moral reasoning is sequential, advancing through distinct phases. Choose the correct option:

An 11-year-old faces a dilemma: return a lost wallet or keep it. The child reasons that returning it is right because 'if I lost something, I would want someone to do the same for me.' Which moral concept is most evident in this child's thinking?

Critics argue that Kohlberg's theory of moral development may not be universally applicable across all cultures because it places a higher emphasis on an ____________ orientation rather than a ____________ orientation.