Reasoning based on relations of proportionality is one form of what in Piaget's theory of cognitive development is called 'formal operational reasoning', which is acquired in the later stages of intellectual development. There are methods by which teachers can guide students in the correct application of proportional reasoning. Reasoning based on relations of proportionality is one form of what in Piaget's theory of cognitive development is called 'formal operational reasoning', which is acquired in the later stages of intellectual development. There are methods by which teachers can guide students in the correct application of proportional reasoning.