EN
In the presented work, an attempt is made to specify the theory-cognitive significance of J. Reykowski’s concept of multidimensional moral development for intercultural studies. This proposal seems to be particularly useful in pedagogical analyses dealing with moral reasoning of children. The presented research results and their interpretation confirm the presence of intercultural differentiation in the development of evaluation standards of learners in late childhood. Therefore, this concept may have broader application in intercultural studies in education.