German philosopher Immanuel Kant has explicated a universal moral law known as categorical imperative in ethics. A categorical imperative is an unconditional moral law that has no affiliation with the outcome of an action. Hence, it is the opposite view of utilitarianism, or in other words, opposite view to teleological ethical theory. It has often been argued that business companies should follow the moral relativism rather than follow the moral universalism. Moral universalism has some close ties with deontological ethical theory. My aim of this paper is to show that deontological ethical theory is compatible with moral universalism, hence, can be regarded as the unique model in business
