The relationship between acceptability of risks and moral valuation of
risky activities was investigated in children, 10-16 years old. It wa
s found that all age groups exhibited a strong correlation between the
two dimensions of risky activities. Older children were more tolerant
of risk taking than younger children. Individual actions were judged
in a more lenient manner than collective actions. Girls tended to be m
ore morally condemning towards risk taking, but the youngest girls wer
e not less prone to accept risks than boys. General measures of moral
development according to Piaget and Kohlberg were not associated with
perceived acceptability of risk or the judged morality of risky activi
ties but relations were found between risk taking and assertiveness an
d perceived freedom, which were the most important factors in accounti
ng for risk and morality attitudes.