This talk presents a theory of child development and parental rearing practices. In the model, a benevolent parent seeks to transmit cultural norms to her child, who acquires cognitive skills and develops a capital of appreciation for adopting behaviors that accord with these norms. Cultural perspective on the issue of cognitive development provides an interpretation grid for various results established in the empirical literature. It also permits to identify the parental characteristics that are conducive to various parenting styles, to child neglect and to child maltreatment.