The most difficult ethical issues in the business culture of any nation arise with the awareness of morality as a sphere of independent choice. Ethical aspects of business relations are formed in the process of business development. Business ethics is the science of "due", it regulates how man must act, forming moral norms and principles in business relations.

The purpose of the discipline is assimilation of language culture and language etiquette, business communication techniques, non-verbal means of communication and the image of a businessperson.

The academic discipline "Ethics of business" belongs to the base academic disciplines of the professional cycle.