Although interest in business ethics has been growing in recent years, most research on business ethics has merely served to raise awareness of the issues. Because ethics inherently involves subjective elements, traditional quantitative approaches are inevitably limited in their research capacity. Most studies employing conventional quantitative methodologies lack an in-depth understanding of the ethics of corporations and their members, and have not contributed significantly to bridging the gap between theory, reality, and practice. These limitations are closely connected to epistemological conflicts between economic efficiency and normative legitimacy. Therefore, it is urgent to explore the actual contexts within business organizations. This study aims to identify methodological limitations of existing research in the field of business ethics and to propose specific new research methodologies that can connect existing theories with organizational realities, thereby elevating the level of business ethics research and securing practical utility. To this end, three methodological strategies are proposed as new research directions for business ethics research. As alternative research cases, the study presents: a case of a new measurement technique for issues to which research subjects react sensitively, a case studying moral confusion within business organizations using ethnographic methods, and a case exploring the ethical subjectivity of organizational members through Q methodology. Additionally, by explaining the complementary perspectives of problem-centered and theory-centered approaches, the study discusses methodological directions and alternatives for future business ethics research, advocates for openness and diversity in research methodology, and proposes an action learning inquiry methodology to secure the potential for practical improvement.