Introduction:
The goal of the study was to analyse the attitudes towards moral values adopted by Polish physiotherapists. Eight basic moral values were enumerated, namely: professionalism, care, fairness, dignity, autonomy, responsibility, trust, and professional integrity. The chosen values were analysed taking into account the sex, age, education, work experience, workplace and the knowledge of moral rules included in the Code of Professional Ethics of the Physiotherapist of the Republic of Poland and/or in the Rules of Professional Ethics of Physiotherapists (the Polish Chamber of Physiotherapists).

Methods:
The study embraced 199 professionally active physiotherapists, with 5 surveys not filled in correctly, which left 194.

Results:
Variables such as sex (p < 0.001) and workplace (p < 0.016) differentiate the respondents significantly in the context of the studied values. Physiotherapists with longer working experience also declare attitudes more closely based on moral values than physiotherapists with shorter working experience (p = 0.021). With regard to the adopted attitudes towards values, vital differences between men and women can be observed. Women choose fairness (p < 0.001) whereas men choose the ethics of care (p = 0.619). Physiotherapists employed by non-public centres are more oriented towards autonomous decisions than physiotherapists employed by publicly financed centres (p = 0.048).

Conclusions:
Numerous factors have been observed differentiating the attitudes of the respondents towards moral values. The differences may evidence a lack of uniform professional culture which might in turn translate into limited respect on the part of society. The variables differentiating the group are modal, thanks to which a change in the moral attitudes of Polish physiotherapists is possible.