This study developed a scale to investigate the ethical decision-making process of elementary school teachers in Kaohsiung and tested the accuracy of the scale. The scale included 3 subscales, namely awareness, intention, and praxis. A questionnaire survey method was adopted. In total, 132 elementary school teachers were included for pretesting. Item and factor analyses were performed to determine the validity and reliability of the research instruments. In total, 529 elementary school teachers were enrolled to verify the hypotheses. The Cronbach’s alpha for the overall scale was .86 and ranged between .73 and .82 for the subscales, which indicated good reliability. Further, this study used confirmatory factor analysis to confirm validity. The scale developed in this study has good reliability and validity. This scale can be used as a reference for future studies.