倫理決策的理論依理性概念涉入的程度，可區分為理性主義與經驗主義等兩種迥異的典範。有關決策與判斷最適評準之分歧，牽涉到一貫論與一致論之爭。其中一貫論約相當於理性主義；而一致論約相當於經驗主義，因此會同時牽涉到認知與環境。一貫論與一致論雖為對立的決策評準，然而有少數幾種理論，意圖全面解釋人類的決策行為，因此必須嘗試兼容兩者。社會判斷理論（Social Judgment Theory）與決策簡捷與偏誤法則（Heuristics and Biases）即具備上述特質。在社會判斷理論中，一貫論與一致論可以清楚的區分，因此違背倫理的決策有可能來自個體前後不一貫；也可能來自與客觀標準的不一致。而若將決策簡捷與偏誤法則作為倫理決策的架構時，則可探索因人類心智結構的缺陷所形成的倫理決策偏誤。

The theory of ethical decision-making (EDM) can be divided into two distinct paradigms, rationalism and empiricism, according to the degree of involvement of rationality. The issues about the most appropriate criteria of decision-making and judgment involve the debate between coherence metatheory and correspondence metatheory. Among them, coherence can be approximately understood as rationality, which is roughly equivalent to rationalism. Consistency can be approximately understood as correctness, which is roughly equivalent to empiricism. Those mean criteria of decision-making involve both cognition and environment. Correspondence and coherence are rival decision-making criteria, however there are some theories that attempt to fully explain human decision-making behavior, so an attempt must be made to accommodate both. This study believes that Social Judgment Theory and Heuristics and Biases have the characteristics as above. Since in Social Judgment Theory, correspondence and coherence can be distinguished clearly, unethical decision-making may come from individual inconsistency, that is, the bias of the cognitive system; it may also come from disagreement with objective standards, that is, the lack of knowledge of the real world. And if the decision-making uses Heuristics and Biases as the framework of ethical decision-making, the ethical decision-making bias formed by the defects of human mental structure can be explored.