Citation: Littrell, Romie F. (2011). A Proposal for the Structure of Moral and Ethical Education of University Students and Adult Businesspeople: What to Teach and Why. In Stachowicz-Stanusch Agata & Wankel, Charles (Eds.), Effectively Integrating Ethical Dimensions into Business Education, Charlotte, NC, USA: IAP - Information Age Publishing, Inc., Chapter 3, pp. 51-75. Bio Sketch Romie Littrell is Associate Professor of International Business at Auckland University of Technology in New Zealand. He earned his BA in Psychology from the University of Arkansas at Fayetteville, his MBA from California Coast University in Santa Ana, a PhD in Business Administration from Kennedy College in Zurich, Switzerland, and a second PhD in Applied Psychology from Auckland University of Technology. Dr. Littrell has worked in industry for 34 years in the USA, the Caribbean, Latin America, and China. He has taught at university for 12 years in the USA, China, Switzerland/French-speaking, Germany, and New Zealand. Dr. Littrell is facilitator of the Preferred Leader Behaviour and Values Across Cultures global research project, and facilitator of the Leadership and Management Studies in Sub-Sahara Africa biennial conferences. Recent publications include: Littrell, R.F. and Montgomery, E. (2010). Chapter 4: Contemporary Entrepreneurs in South China: A Discussion of Their Individual Values. In Wang, Yue and Ramburuth, Prem (Eds), Thirty Years of China's Economic Reform: Institutions, Management Organizations and Foreign Investment, Hauppauge NY, USA: Nova Science Publishers; and Wanasika, Isaac; Howell, Jon P.; Littrell, Romie & Dorfman, Peter. (2011). Managerial Leadership and Culture in Sub- Saharan Africa, Journal of World Business, 46(2), 234-241. 200 Word Summary Given that international accreditation agencies for business school programmes require the teaching of ethics, this chapter addresses what to teach. What should we teach and why? Additionally, The contents of the chapter assume and support through examples of research the following premises: (1) Ethical values and norms are not universal, but vary across 1