With the great advancement science has made in medicine and healthcare, certain standards have been set. These standards are important because they direct the services offered by medical practitioners. Protocols and procedures must be observed and strictly followed. Even when medical practitioners follow the protocols, they face ethical dilemmas. This paper discusses the Kantian theory of ethics in terms of the roles and responsibilities of healthcare managers and analyzes the theory concerning the ethical dilemmas medical professionals confront. When medical professionals, including healthcare managers, face ethical dilemmas, they must be driven by their duty to make moral choices.