Development of moral reasoning requires understanding the values of society and regulating behavior accordingly. Piaget (1932) and Kohlberg (1969) stated that the development of moral reasoning depends on the development of cognition; being able to think abstractly and to make inferences about social relationships. Also, moral behavior depends on the ability to inhibit actions that are disapproved by society. According to Bjorklund and Harnishfeger (1990) inhibition - the ability to prevent the processing of irrelevant information- is a significant element for development of cognition. The aim of this paper is to examine the relationship between development of moral reasoning and moral behaviour with that of inhibition. Fifty-four children at age 9 and 30 adolescences at age 15 years participated in this study. Moral reasoning was assessed through Kohlberg’s moral dilemma related to cheating, moral behaviour through the Theodore-Simon-test and inhibition through the Stroop-test. The results of t-tests indicated that adolescences outperformed children in all three tests. Spearman\\\\\\\\\\\\\\\'s rho correlation coefficient was computed separately for each age group to assess the relationships. The results indicated that for children the relationship between scores gained in Theodore-Simon-test and that of Stroop-test was marginally significant (r=-.23, P=0.045). That is those with higher scores in Theodore-Simon test (more cheating) had also higher errors in part three of Stroop-test. None of the correlations were significant. The study showed that the cognitive ability of inhibition is related to moral behaviour amongst children.

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