In the field of behavioral economics, the situation of conflicts of interest can be defined as an act of seeking private interest in a particular situation by the person, carrying out judgment or action for others, (Kim, 2016) and is often viewed as a contextual factor, affecting moral choices(Kwak, 2012). previous studies assert that two factors of preventing private profit in a conflict of interest are ‘disclosure’ and ‘message framing’. First, previous studies report that ‘disclosure’ people, experiencing a conflict of interest, reduce the probability of choosing a private interest action(Kim & Chung, 2016; Taha, Petrocelli, 2015), but the number of studies on the effects of the disclosure is very limited and inconsistent. Sung & Chung(2018) reported positive framing in the context of a conflict of interest regarding ‘message framing,’ but in the sense that only messages focused on others have been used, further studies that distinguish the subject of the message are needed. This study aims to reveal the effects of disclosure in the event of a conflict of interest and to verify the effectiveness of message-framing by manipulating the target of the message. In the case of message framing, the effect of the message ‘Self-oriented’ is compared to the message ‘Others-observed’ that a person’s moral or immoral decision can result in profit or loss to others.