Purpose: Professional ethics is the process of rational 
thinking with the aim of preserving and spreading 
professional values. Among various professions, nursing is 
one of the professions that is based on ethics, and 
compliance with ethical standards in nursing practice is 
more sensitive and important than other cases, because 
compliance by nurses is one of the effective factors in the 
quality of care and recovery. It is patients.
Materials and Methods: This research is developmental in 
terms of purpose and descriptive-exploratory in terms of 
type. The research method is grounded theory (foundation 
data theory) and the data collection method is an in-depth 
interview with 15 male and female experts related to the 
topic and the data analysis method is open, central and 
selective coding according to the framework of the 
foundation data theory method.
Findings: The research findings show that culture, 
management style, education, personality traits, moral 
intelligence and spiritual values are the most important 
influencing factors (precursors) of nursing professional 
ethics. All factors are presented in the form of five 
categories: causal conditions, contextual conditions, 
intervening conditions, strategies and consequences of 
nurses' professional ethics and its model.
Conclusion: The development of professional ethics among 
male and female nurses is not accidental. Things such as the 
existence of ethical management, training, appropriate 
organizational systems and infrastructures, and 
comprehensive and effective communication based on 
organizational ethics provide the necessary motivation and 
stimulus to move towards this goal.