Physical therapists often encounter ethical conflict. Entry-level physical therapist education programs in the United States are required to include ethics as content. Literature provides examples of several ethical decision making models but lacks evidence that links theoretical models with the actual decision making process utilized by practicing physical therapists. Additionally, the ethical approach (utilitarianism, duty-oriented, ethics of care) employed in the decision making process has not been linked with practice. This book addresses a qualitative research project into the ethical decision making process used by practicing physical therapists and presents an emergent model of ethical decision making which forms a bridge between theory and practice.