《商业伦理学杂志》仅发表从各种方法和学科角度对与商业相关的伦理问题发表的原创文章，这些文章为其领域的论述带来了新的或独特的东西。贡献者研究了生产、消费、营销、广告、社会经济会计、劳动关系、公共关系和组织行为系统的道德方面。为了尽可能促进不同利益群体之间的对话，论文以相对不含专业术语的风格呈现。《华尔街日报》从一开始就致力于通过提供一个公共论坛来讨论和辩论与商业有关的道德问题，从而改善人类的状况。对话的风格和程度涉及所有对商业道德感兴趣的人——商业界、大学、政府机构和消费者团体。
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.