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The ethical reflection of the study based on the questioning on the responsibility of professionals who encourage improper practices in public and private sectors that threaten human rights and the environment. In this regard through a quantitative work, with exploratory scope and through a questionnaire they surveyed the graduates of the Master in Administration from the Universidad Santo Tomás Bucaramanga branch, graduates in the years 2012 and 2013 to know what their attitudes and perceptions of business ethics as leaders of service processes to the customer in their companies. Thus it was concluded that only in 53% of the answers of graduates considered that in their organizations care and foster values such as respect, solidarity, justice, responsibility and honesty. [ABSTRACT FROM AUTHOR]

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