Physiotherapy Quarterly (ISSN 2544-4395) © Wroclaw University of Health and Sport Sciences 2023, 31(4) original paper DOI: https://doi.org/10.5114/pq.2023.116505 Moral values in the work of a physiotherapist Dominik Skiba 1 , Krzysztof Pezdek 2 1 Faculty of Physiotherapy, Wroclaw University of Health and Sport Sciences, Wrocław, Poland 2 Faculty of Physical Education and Sport Sciences, Wroclaw University of Health and Sport Sciences, Wrocław, Poland Correspondence address: Dominik Skiba, Faculty of Physiotherapy, Wroclaw University of Health and Sport Sciences, al. Ignacego Jana Paderewskiego 35, 51-612 Wrocław, Poland, e-mail: dominik999@op.pl, https://orcid.org/0000-0002-3283-8516 ABSTRACT Introduction. The goal of the study was to analyze the attitudes towards moral values adopted by Polish physiotherapists. Eight basic moral values were enumerated, namely: professionalism, care, fairness, dignity, autonomy, responsibility, trust and professional integrity. The chosen values were analyzed taking into account the gender, age, education, work experience, workplace and the knowledge of moral rules included in the Code of Professional Ethics of the Physiotherapist of the Republic of Poland and/or in the Rules of Professional Ethics of Physiotherapists (the Polish Chamber of Physiotherapists). Methods. The study embraced 199 professionally active physiotherapists, with 5 surveys not filled in correctly, which left 194. Results. Variables such as gender (p < 0.001), workplace (p < 0.016) differentiate the respondents significantly in the context of the studied values. Additionally, physiotherapists with longer working experience declare attitudes more closely based on moral values than physiotherapists with shorter working experience (p = 0,021). With regard to the adopted attitudes towards values, vital differences between men and women can be observed. Women choose fairness (p < 0,001) whereas men choose the ethics of care (p = 0,619). Physiotherapists employed by non- public centres are more oriented towards autonomous decisions than physiotherapists employed by publicly financed centres (p = 0,048). Conclusions. Numerous factors have been observed differentiating the attitudes of the respondents towards moral values. The differences may evidence a lack of uniform professional culture which might in turn translate into limited respect on the part of society. The variables differentiating the group are modal, thanks to which a change in the moral attitudes of Polish physiotherapists is possible. Key words: moral values, moral attitudes, physiotherapists Introduction The job of a physiotherapist in Poland is regulated by a special act from 25 September 2015. In spite of that fact, physiotherapists are still often called masseurs or rehabilitators. That state of affairs is a consequence of insufficient professionalization of physiotherapy and a lack of developed uniform professional culture, which might translate into limited respect on the part of society. To create a uniform professional culture, physiotherapists should relate in their work to the same system of values [1, 2]. International associations, such as WPCT [the World Confederation for Physical Therapy [3], APA [Australian Physiotherapy Association] [4], APTA [American Physical