<p>Moral development affects the practices of school accountability in nine years old children according to research conducted, for this reason, we sought with the development of this project: understanding the relationship between moral development and practices of school accountability in children of this age. The paradigm was qualitative with a phenomenological approach, the method used was the case study and the selected sample was ten boys and ten girls. The methodological strategies used were: Kohlberg’s moral judgment semi-structured interview, drawing, focus groups and field diary. Analyzing the results, it was concluded that the sample is not located in the same stages of moral development and this affects their practices of school accountability,<br>so that there is a clear relationship between moral development and practices of school accountability; Also, understanding this relationship allows us to suggest future lines of action to promote in learners actions aimed from moral development, strengthen these practices.</p>