“…Factors affecting moral reasoning, including gender, age, nationality, religion etc., have also been empirically examined by a large number of studies (for literature reviews, Ford & Richardson, 1994;Loe, Ferrell, & Mansfield, 2000;O'Fallon & Butterfield, 2005;Craft, 2013) on the basis of several approaches not, however, without limitations (Randall & Gibson, 1990;Bartlett, 2003;Weber & McGivern, 2010). There are also models that recommend a variety of steps with a more pragmatic approach, such as the identification of the problem, the collection of information, consultation of ethical guidelines, the generation of alternative decisions, an examination of the consequences of each decision and the choice of the best course of action (for a review, Cottone & Claus, 2000;Garcia et al, 2003).…”