Sport has a strong impact on national culture, influencing the values of millions of spectators and participants. The Council of Europe’s definition of sport is “all forms of physical activity which, through more or less organized participation, aim at expressing or improving physical and psychological fitness, developing social relationships or achieving positive results at all levels of competition”. and their managers to commit immoral actions is constantly influenced by the orientation to achieve at all costs success, prestige and material rewards. Ethics is the code of principles and moral values that govern the behavior of a person or group, what is right or wrong. Ethical theories and models can serve as a mechanism for making moral decisions by managers of sports organizations.