The main objective of this study was to investigate how manager’s ethical decision-making is affected by individual and organizational variables in governmental organizations in Shiraz. This study is an applied research in terms of its objective and a causal-survey research in terms of the method of data collection. The research population included all experienced and knowledgeable staff in the field of research problem, who were working in governmental organizations in Shiraz and their number was reported to be 750 individuals. The sample size, according to the Krejcie and Morgan table, was calculated as about 256 employees who were selected through cluster random sampling. The results of regression analysis showed that individual variables (including age, gender, experience, and education) and organizational variables (including organizational climate, organizational culture, and compensation system) have a significant effect on ethical decision-making by managers. This empirical study contributes to the research on manager’s ethical decision-making by examining it in relation to individual and organizational variables.