This document discusses the concepts of ethics and morality in nursing. It defines values, morals and ethics, and how they relate to and influence each other. Several ethical theories of moral development are described, including Kohlberg's theory focused on fairness and justice, and Gilligan's theory focused on care, responsibility and relationships. Factors that can affect ethical decision making for nurses are identified, such as sociocultural influences, personal values, and moral distress or outrage. Basic ethical concepts discussed include rights, autonomy, beneficence, justice and fidelity. The document outlines an approach for nurses to help clients identify and clarify their own values in order to make ethical decisions.