Nurses continually face moral dilemmas and endure moral distress. As a result, nurses experience emotional, physical, and professional consequences. When nurses experience moral distress the nursing workforce is hurt, and patient outcomes suffer. The theory of Moral Reckoning is a framework to understand how nurses process the experience of moral distress. Theory critique is a tool to test the functionality of a theory. This brief theory critique of Moral Reckoning examines the theory's application value.