Değer, insanlara neyin doğru, neyin iyi, neyin güzel olduğunu ve bu değerlere ulaşmanın yollarını, yani insanların nasıl yaşaması gerektiğini gösteren bir olgudur. Ahlaki, değer yoluyla doğruyu veya yanlışı tercih etme yeteneğidir. Bu çalışmanın amacı, ilkokul öğrencilerinin cinsiyet, sınıf düzeyi ve okul değişkenlerine göre yargı alanlarının ikilemlere göre farklılaşıp farklılaşmadığını ortaya koymaktır. Bu çalışma 1. ve 3. sınıfa devam eden toplam 166 öğrenci ile gerçekleştirilmiştir. grade levels of primary school in Ferizli and Serdivan districts of city of Sakarya. The data were gathered through face-to-face interview method carried out with students. “Value oriented dilemma stories” written and approved by the researcher and the expert were used in the interviews. These stories were fictionalized in a way as to require students to decide against a certain situation. Students’ reasoning’s towards ethical dilemmas in the stories were categorized according to Kohlberg’s Moral Development theory. Quantitative data were collected using students’ moral development stages as scores. It was analyzed whether there is a relation between students’ moral developments and their values regarding responsibility, justice, honesty and helpfulness according to their grade levels, sex and school variables. Mann Whitney-U and Chi Square tests were used in data processing. According to the results of the research, the social cultural differences of schools showed that values regarding fairness, honesty, responsibility and helpfulness affect the moral development stages and jurisdiction of students.