The paper is devoted to moral development defined as the transformations that occur in a person’s form or structure of thought. The previous international studies of associations between cultural factors and ethics have taken into consideration such features as: sex, age, religion, occupation, organization size, and industry (Christie et al. 2003). The novelty of studies presented here is comparison of moral development people from developed countries and post-communist countries. Studies approach is based on joining Schwartz’s theory and Kohlberg’s theory. Both state that their theories are general it means valid for every human being. Studies has been conducted among management students in five countries: Poland, Bulgaria, Italy, Taiwan and USA. Used approach to moral development assessment of people from different countries has shown results similar with such obtained by other authors. It turned out that moral development level of people from post-communist counties is significantly lower than people form developed countries.