The summary addresses managerial ethics, which is an important field in the study of management and organizational behavior, focusing on its conceptual aspects. Understanding these aspects is essential for developing a responsible and ethical approach to decision-making by managers. Deontological theory and utilitarian ethics are two relevant theories in this domain. Deontological theory focuses on adhering to moral principles and norms in decision-making. According to this theory, managers must act in accordance with ethical values and focus on respecting moral rights and obligations. Utilitarian ethics, on the other hand, is based on maximizing happiness and well-being for the greatest number of people possible. In a managerial context, this involves evaluating the ethical consequences of decisions and their impact on employees, customers, and society as a whole. Another important conceptual aspect of managerial ethics is making ethical decisions. Managers often face complex situations and difficult choices, where they must consider moral and ethical aspects. Analyzing the consequences and impact on different parties involved is a key factor in making ethical decisions. Managers must also be aware of organizational values and act in accordance with them. Communication and transparency are also important aspects in making ethical decisions, as they contribute to the understanding and acceptance of decisions by employees and other stakeholders. In conclusion, the conceptual aspects of managerial ethics are crucial for developing responsible and ethical managerial practices. Understanding ethical theories such as deontology and utilitarianism provides a solid foundation for making ethical decisions within organizations. Additionally, making ethical decisions requires evaluating the consequences and impact on the parties involved, respecting organizational values, and maintaining transparent communication. By adopting an ethical approach to management, organizations can build trust relationships, improve their image, and contribute to the development of a more ethical society as a whole.