La reflexión ética del estudio parte del cuestionamiento sobre la responsabilidad de los profesionales que fomentan prácticas indebidas en sectores públicos y privados, y que atentan contra los derechos humanos y el medio ambiente. En ese sentido, mediante un trabajo cuantitativo con alcance exploratorio, y a través de un cuestionario se interrogaron a los egresados de la Maestría en Administración de la Universidad Santo Tomás Seccional Bucaramanga, graduados en los años 2012 y 2013, para conocer cuáles son sus actitudes y percepciones sobre ética empresarial, como líderes de procesos de servicio al cliente en sus empresas.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.