A limitation of the use of inductive reasoning in the development of an accounting theory is that it:

A) does not question the appropriateness of the observed actions.
B) attempts to improve a particular process.
C) is based on identifying a set of objectives.
D) is only useful for developing normative theories.

Inductive reasoning involves drawing conclusions from specific observations and then applying those conclusions to general situations. However, this approach does not question the appropriateness of the observed actions or behaviors, which could result in the development of a theory that supports unethical or ineffective practices. As such, inductive reasoning has limitations in developing an accounting theory that promotes best practices and ethical behavior.