A cutting-edge concept for understanding how the brain organizes children’s higher mental functions – planning, organizing, controlling emotions, problem-solving and decision-making – and the role of working memory in providing these functions. According to this theory, executive functions are an integrative network of mental functions that interact with working memory to help process information, regulate behavior, and maintain attention when performing complex tasks. Working memory serves as a temporary storage and processing site, allowing children to plan the next stages of a task, review outcomes, and adjust responses to suit environmental and contextual requirements. The theory suggests that any weakening or deficit in executive functions or working memory can lead to various cognitive and behavioral difficulties: difficulties in following instructions, organizing time, regulating emotions and concentrating for long periods of time, which affects the child’s academic performance. The theory also explains that executive functions are not fixed, but develop gradually during childhood and adolescence under the influence of educational experiences, environment, and social relationships. This reflects the brain’s neuroplasticity and potential for early intervention to improve functional performance. In terms of therapeutic and educational intervention, this theory helps to develop educational and therapeutic programs aimed at developing executive functions and working memory through structured training sessions, games, learning strategies, and emotion regulation exercises. This approach also makes it possible to understand the individual difficulties of each child and to develop individual plans for the gradual and effective development of behavior regulation, concentration and problem-solving skills, contributing to integrated and sustainable development.