The idea that there is a magic age where kids all of a sudden understand the gravity of their actions in order to be held accountable is fundamentally flawed. From a physiological stance, we know that most kids don’t have a fully formed prefrontal cortex (the part of the brain that allows us to understand the long term) until roughly age 25. We are physically incapable of really understanding the consequences of our actions before that.
Of course, that isn’t taken into account when we’re legally able to make all sorts of adult decisions by 18 (or younger in some cases.) As for criminal offenses, we really shouldn’t treat any kids like adults.