No, they don't. The origin of the ethical system encoded in the alignment system is *teleological*: different moral approaches to reality exist because cosmic forces created them, and your alignment is literally which cosmic forces you are *aligned* (aka “allied”) with and working to further in the Cosmic War (whether you know it or not).

The Cosmic War is not a setting assumption that survived beyond 1st edition AD&D. Every edition after just held on to the idea alignments (which no longer indicate alignment *with* anything), with various tweaks to the specific list, because of tradition. No attempt to ground them in a real or reasonable ethical system has ever been attempted; only *post hoc* justifications and analogies have been attempted, and then only for the pragmatic goal of explaining them to a reader who has very likely never read *Three Hearts and Three Lions* or anything by Michael Moorcock regarding Cosmic [Law and Chaos][1].


  [1]: http://en.wikipedia.org/wiki/Law_and_Chaos