Thus a major challenge for business ethics is to find a middle ground between preaching the truth to passive listeners on one hand, and encouraging the relativistic conclusion that all opinions are equal on the other. A common goal for most courses in business ethics navigates this difficulty by emphasiz¬ing the process of ethical reasoning. Business ethics is concerned more with reasoning than answers. Responsible reasoning must begin with an accurate and fair account of the facts; one must listen to all sides with an open mind, one must become familiar with all the relevant issues at stake, and one must pursue the logical analysis of each issue fully and with intellectual rigor. Business ethics essentially involves this process of ethical analysis. Without it, one risks turning ethics into dogmatism; with it, one has gone as far as possible to deflate relativism. With this process, we are best prepared to avoid the dilemma of dogmatism and relativism.