Children still have a simplified sense of morality as they approach their fifth birthdays, but they are exploring the concepts of good and bad. Determined to please their parents and escape punishment, they rigidly obey rules, whether they agree with or understand them or not. Preschoolers need help understanding the difference between misbehavior and accidents.
References:
Shelov, S. P. (Editor-in-Chief). (2004). Caring for Your Baby and Young Child: Birth to Age 5. The American Association of Pediatrics. Revised edition. New York: Bantam Books.