Resumen:
The teaching and implementation of Business Ethics remain a challenge for academics and practitioners for three main reasons: the complexity of the factors influencing decision-making processes; the prevalence of business and behavioral models that do not encourage ethics; and the lack of easy-to-apply pedagogical models with theoretical rigor. The aim of this study is to provide a conceptual framework and a guide for decision-making to face ethical conflicts in business. To this end, we carried out an empirical qualitative analysis through the methodology of Grounded Theory, based on 14 semi-structured interviews with experienced people in different business fields. The main contribution of this work consists of providing a simple model of decision-making, combining both an orientation towards the active promotion of ethical behavior and theoretical rigor, confirmed by the consistency with other previous studies present in the specialized literature.