The current study utilized longitudinal data to investigate how theory of mind (ToM) and emotion understanding (EU) concurrently and prospectively predicted young children’s moral reasoning and decision-making. One hundred twenty-eight children were assessed on measures of ToM and EU at 3.5 years- and 5.5 years-of-age. At 5.5 years, children were also assessed on the quality of moral reasoning and decision-making they used to negotiate prosocial moral dilemmas, in which the needs of a story protagonist conflict with the needs of another story character. More sophisticated EU predicted greater use of physical- and material-needs reasoning, and a more advanced ToM predicted greater use of psychological-needs reasoning. Most intriguing, ToM and EU jointly predicted greater use of higher-level acceptance-authority reasoning, which is likely a product of children’s increasing appreciation for the knowledge held by trusted adults and children’s desire to behave in accordance with social expectations.
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