摘要：Ethical reasoning ability is considered vitally important in the shared concepts and principles that guide common ethical issues (Paul & Elder, 2005). Ethical reasoning in business depends largely on one’s manner of thinking, i.e., what should be done in making ethical choices to reach a final decision (Treviño et al., 2006). According to Knobe (2005), studies on ethical reasoning have heretofore focused on moral rules and the welfare of others, and neglected the moral character that transmits a moral and altruistic attachment to others (Arjoon, 2000). Moral philosophy has been used interchangeably with ethical theory (Ahmad et al., 2005; d'Anjou, 2011) and remains a crucial component of reasoning in an ethical decision making process. Treviño et al. (2006) proposed that moral awareness (the existence of an ethical dilemma), judgment (deciding what is right), and intent (the meaning of an act), as well as ethical motivation (inspiration to do the right thing) constitute the underlying process of ethical reasoning in a business organization.
