Abstract
The paper extends the work of researchers who have examined the ethical reasoning of organizational managers. Its purpose is to explore the influence of organizational culture and socialization on the individual manager's level of ethical reasoning and actions leading to the creation of a model that assists the improvement of organizational ethical culture. The paper explores the factors that affect managerial consideration of ethical perspective and choice given the need to engage in ethical reasoning to make ethical decisions that meet the needs and expectations of the organization and its many stakeholders. The authors relate the need for ethical decision making and the factors that compel managers to engage ethical reasoning as they are confronted with ethical dilemmas in responding to stakeholder demands and expectations. The model presented suggests a process based on the literature for creating systemic integration of ethical decision making into an organization.