Pup, Anca2019-09-252019-09-252013-01-052012http://hdl.handle.net/20.500.12424/188731This article introduces some important issues of ethical behavior and practices in micro, small and medium enterprises in Romania. Evidences from a research project based on an on-line survey conduct in 828 companies are used to indicate two aspects: (1) managers´ general perceptions about the most important factors which influence ethical practices in Romanian companies and (2) how a certain type of moral reasoning and judgment conduct to different objectives against stakeholders. There are examined differences among four type of managerial conduct, which are more likely to be based on: a. own interest (ethical egoism), b. consequences (utilitarianism) c. duty and responsibilities (deontological ethics) and d. personal values and character (virtue ethics). This study helps us to understand the way in which Romanian Small and Medium Enterprises owner-managers think and act in their business in relation to ethical practices.engWith permission of the license/copyright holdermicro, small and medium enterprises, managerial conduct, ethical practices, Romania,Economic ethicsBusiness ethicsConference proceedings