Levels of ethical determinant refer to Kohlberg’s theory of moral development
and consist of egoistic, utilitarian, and principled levels. An egoistic level
identifies sources within individuals, while a utilitarian level bases decision
on outcomes and a principled level searches for a rule or law as the source of
ethical decision making. On the other dimension, the level of ethical analysis
identifies the sources of ethical reasoning. The local level of analysis identifies
internal organizational sources, and the cosmopolitan level defines ethical
reasoning sources external to the organization. Together, the level of ethical
determinant and the level of analysis establish nine ethical climate types.