The act of identifying a perpetrator is memory and involves thinking but it also constitutes a moral decision - because by identifying or not identifying someone, an eyewitness runs the risk of either implicating an innocent person or letting a guilty person go free.
In a recent article, Spring et al. discuss two studies in which children and adolescents of different ages watched a film involving a potential wrong-doing: throwing a lit birthday cake into a wastebasket, either with or without the intention of starting a fire and resulting in either no fire or a serious fire.
The filmed act is identical in all conditions; what is varied is the way the filmed act is 'framed' or described by a voice-over.