In todays 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 g