Business morality issues are neglected largely in the community where the work was conducted, resulting in a trade market that reflects an index of high corruption. The book sought to test the problem from an ethical dimension, aiming to induce weighing ethical subjects as critical in organizations. Employing moral stages theory of Kohlberg and universality of values, a positive correlation between stage of moral development of managers and organizational performance as well as corporate responsibility toward society was proved, considering simultaneously situational factors and organizational variables. The book discussed organizational structural variables and human aspect at work place as determinants of an organizational ethical culture, also and in the context of the work; organization’s accountability toward society as well as community values effect on local management were exhibited while contrasting ethical systems and moral philosophies to certain individual characteristics and community cultures. The work anticipated a deep expectation that our community managers become more aware of global tendency for universalism and act in accordance of their nation’s greatest good.