Using an exploratory case study approach, this research examined the consistency between espoused and enacted values within a large nonprofit organization known as an ethical leader in the human services industry. This research explored ethical business culture, ethical decision making, deontological and utilitarian moral paradigms and learning organization theory. The process of values-based decision making was dissected and analyzed in order to understand why and how it was used. Findings revealed a gap between hierarchical levels and corporate and satellite locations in several areas. Yet, strong ethical culture and ethical decision making practices were evident. Further, differing philosophical viewpoints were found to exist between higher and lower organizational levels. The study concluded with recommendations for Human Resource Development-related practices that help address the gap between espoused and enacted values and more fully operate as a learning organization to strengthen the ethical business culture and better understand the benefits of ethical decision making. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]