The central theme of this paper is the presentation of research findings in “Moral Reasoning”. The problems involved are discussed with respect to secondary education in economy. The main task of the paper is to analyse the ability of secondary school students of economy to solve moral dilemmas and based on the findings we would like to define necessary steps to form and improve students’ professional ethics. We expect that through establishing and application of the measuring instrument of the level of moral reasoning we acquire the basis for creating systematic curriculum for business ethics education not only for the secondary school level but also for university level and other areas of education in ethics.
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