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In today's complex world, speed of innovation and theories of human development is very high and every day many styles, methods and techniques in any field of science shows and important factor that maintains the procedures is ethical framework and human principles that makes survival and determine different theory. Thus, the aim of this study is intended manager’ perceptions of professional ethics in small and medium businesses. This study uses two methods to collect library records for collecting history of research and the questionnaire has been implemented. The statistical community is managers of small and medium businesses in Tehran Shams Abad Industrial Town, that number 150 were determined by using cluster sampling, Questionnaire has twenty questions about the research variables. Data from the questionnaire were analyzed by using analysis of variances. Among the hypotheses in this study assessed the hypothesis that a significant difference between managers' perceptions of professional ethics in the age group lost the rest of the assumptions of ethical perceptions of professional managers with different educational levels, number of employees, work history directors, management levels and types of business activity was not confirmed. In conclusion, using the assumptions and conformity assessment organizations with similar organization and opinions in this field, a recommendation for improving this situation was expressed with using experts and managers. Hope that this research and its results increasing perceptions and principles of morality in Iranian organizations

SOHEILA DAROUIAN, JAMSHID SALEHI SADAGHIANI, PANTEA SALEHI SADAGHIANI. (2014) Managers' Perceptions of Ethics in Small and Medium Businesses in Iran, International Review of Management and Business Research, Volume 3, Issue 3.
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