The primary objective of this study is to answer the question: "Does the concept of business ethics differ according to gender?" The present study surveyed 265-working women. Of the 265 questionnaires returned, 15 questionnaires had to be canceled. The primary instrument utilized was a questionnaire developed by the researcher, with modifications recommended by referees. Questions measured on the 5-point Likert scale. We find that the women in industrial firms, who have a bachelor's degree, are married and 30 years-less than 40 years report that they understand the concept of business ethics.