《商業倫理學雜志》僅發表從各種方法和學科角度對與商業相關的倫理問題發表的原創文章，這些文章為其領域的論述帶來了新的或獨特的東西。貢獻者研究了生產、消費、營銷、廣告、社會經濟會計、勞動關系、公共關系和組織行為系統的道德方面。為了盡可能促進不同利益群體之間的對話，論文以相對不含專業術語的風格呈現。《華爾街日報》從一開始就致力于通過提供一個公共論壇來討論和辯論與商業有關的道德問題，從而改善人類的狀況。對話的風格和程度涉及所有對商業道德感興趣的人——商業界、大學、政府機構和消費者團體。

The Journal of Business Ethics publishes only original articles from a wide variety of methodological and disciplinary perspectives concerning ethical issues related to business that bring something new or unique to the discourse in their field. Contributors examine moral aspects of systems of production, consumption, marketing, advertising, social and economic accounting, labor relations, public relations and organizational behavior. In order to promote a dialogue between the various interested groups as much as possible, papers are presented in a style relatively free of specialist jargon. From its inception the Journal has aimed to improve the human condition by providing a public forum for discussion and debate about ethical issues related to business.The style and level of dialogue involve all who are interested in business ethics - the business community, universities, government agencies and consumer groups.