本研究旨在探討新加坡基督徒諮商師面對宗教價值觀與案主的價值觀衝突時之經驗與倫理抉擇。研究採立意取樣並以滾雪球方式，共徵得15位曾面對與案主價值觀衝突之新加坡基督徒諮商師為研究對象。本研究採取建構主義紮根理論研究方法，以半結構個別深度訪談蒐集資料，在資料收集與資料分析間來回，直至達到理論飽和。研究結果發現：（1）新加坡基督徒諮商師面對與案主價值觀衝突時會出現三條不同的倫理抉擇路徑，分別是：「以諮商倫理為優先後調整達成一致或迴避衝突」、「從無法決定立場到達成一致或整合」以及「以宗教價值為優先後調整達成一致」。影響諮商師選擇不同抉擇路徑的可能因素為：諮商師感受的價值衝突之情緒張力程度、諮商師考慮身處諮商工作處境而以諮商倫理為優先、諮商師考慮新加坡法律、社會群體與普世性價值觀與自身宗教價值觀的一致性、諮商師其他個人因素。（2）三條不同倫理抉擇路徑的諮商師都面對因基督徒認同與諮商師認同的核心價值之間的衝突，而產生認同衝突與解決歷程。三條路徑的諮商師各自採取不同的認同處理策略，包含有：「迴避深入思考」、「避開價值觀衝突」、「調整自身宗教價值觀並與諮商倫理達成一致」以及「同時調整自身宗教價值觀與諮商倫理並將兩者結合」。（3）三條倫理抉擇路徑都具有兩階段認知歷程，第一階段是在諮商中與案主互動時發生，諮商師在此階段中需要快速地做出倫理抉擇，較難有時間理性思考，他們的決定受情緒張力程度以及先前對相關議題持有的態度影響。第二階段是在接案後，諮商師有更多時間反思與尋求專業資源，此階段的決定更受到刻意努力、客觀理性思考的影響，他們會評估先前的倫理抉擇品質並作出調整，直至能減低或解決認同衝突，不阻礙提供符合案主利益的諮商服務為止。（4）諮商師的倫理抉擇若與本身重要認同所伴隨的價值信念產生衝突，將導致諮商師經驗認同衝突，對諮商關係與諮商歷程帶來負面影響。（5）本研究發現的諮商師面對價值衝突之倫理抉擇的特色為：倫理抉擇具有兩階段認知歷程、影響兩階段認知歷程抉擇的不同因素、整合的倫理涵化策略可提供較高的倫理抉擇品質。

本研究也針對研究發現之新加坡基督徒諮商師面對宗教價值觀與案主價值觀衝突時的倫理抉擇路徑，與近期專業領域中學者們為了協助諮商師面對價值衝突或倫理兩難，提出的兩個倫理抉擇模式進行對話，並在對話後提出建議「諮商師面對價值觀衝突二階段倫理抉擇模式」，提供專業教育訓練者、督導以及諮商師在處理價值衝突議題上作為參考。此外本研究也針對研究結果進行討論，並對實務、教育訓練、相關專業倫理準則以及未來研究等提出建議。

This study aims to explore the experience and ethical decisions of Christian counsellors in Singapore when faced with value conflicts with their clients. Purposive sampling and snowball sampling were used to recruit as research subjects 15 Christian counsellors in Singapore who had experienced value conflicts with their clients. The Constructivist Grounded Theory approach was adopted as the research method. Semi-structured and in depth interviews were conducted to collect data. Data sampling and analysis were continued until theoretical saturation was achieved. The research findings are: (1) when Christian counsellors in Singapore face value conflicts with their clients, there are three different ethical decision making pathways employed by the counsellors: “prioritising counselling ethics before adjusting to achieve consistency or avoid conflict”; “moving from being unable to decide on a position to achieving consistency or integration”; “prioritising religious values before adjusting to achieve consistency”. Possible factors which influence how a counsellor arrives at an ethical decision making pathway are: the degree of emotional tension the counsellor experiences in a value conflict, the counsellor’s consideration of the work environment and prioritisation of professional ethics, the counsellor’s consideration of compatibility between his/her personal values and the Singapore law, societal and universal values; and other personal factors; (2) Christian counsellors from all three different ethical decision making pathways experienced conflicts between values inherent in their identities as a Christian and as a counsellor; consequently this gave rise to identity conflicts and attempts at resolving these conflicts. Counsellors adopted different strategies to resolve their identity conflicts, including: avoiding in-depth reflection; avoiding confrontation of the value conflict; adjusting one’s religious values to achieve compatibility with one’s professional ethics; and concurrently adjusting both personal religious values and professional ethics and combining the two; (3) in all three ethical decision making pathways, there were two stages of cognitive processing. The first stage occurs during the counsellor’s interaction with the client in the counselling session. At this stage, the counsellor needs to quickly make an ethical decision. It is harder to make a rational decision at this stage. Their decision is influenced by the degree of their emotional tension as well as their prior attitude toward the relevant issues. The second stage occurs after the counselling session ends, when there is more time for reflection and seeking of professional help to assess the quality of the ethical decision made. This is done until the identity crisis is resolved or its intensity reduced, such that it no longer interferes with the counselling service in benefiting the client. The decision at this stage is influenced by intentional diligence, and objective, rational consideration. (4) when the counsellor's ethical decision conflicts with the values and beliefs inherent in their identities, the counsellor experiences identity conflict, which is detrimental toward the counselling relationship and the counselling process; and (5) characteristics of the ethical decision-making adopted by counsellors when faced with value conflicts are: ethical decision making comprises two stages of cognitive processing; different factors influence decisions made in the two stages of cognitive processing; and the integrated ethical acculturation strategy can improve the quality of ethical decision making.

The researcher also compared the research findings with two ethical decision making models recently proposed by scholars for the purpose of helping counsellors dealing with value conflicts or ethical dilemmas. Thereafter, the researcher proposes “a two stage ethical decision making model for counsellors facing value conflicts” as a reference for professional educators, supervisors and counsellors on the subject of handling value conflicts. In addition, this study also includes discussions and suggestions on practice, education and training, relevant professional ethical code guidelines and future research.

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