Science and Education Publishing American Journal of Educational Research 2333-4770 2 3 2014 03 03 Crossing the Ethic - Non Ethic Border: A Cognitive Dissonance Theory Approach 123 134 EN Silvia López Paláu University of Puerto Rico, Rio Piedras Campus, Puerto Rico Beatriz Rivera-Cruz EDUCATION2014232 10.12691/education-2-3-2 2014 01 17 2014 02 18 2014 03 03 The main purpose of this study is to identify the importance of several variables in the ethical decision making process, propose a model that incorporates the Festinger (1957) Cognitive Dissonance Theory and the Jones (1991) model. With that in mind a measurement instrument was developed using the Personal Ethical Threshold (Comer and Vega, 2008). The results provide valuable data worth considering in the design of business curriculums.