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This research aims to study principal ethics dimensions and to examine the impact of variables such as the income, education level, the position in the organization and the nature of the organization. Thus, this article attempts to make a list of ethics dimensions by a factor analysis following a survey realized with managers and employees. Ethical perceptions of managers and individuals in other positions in the organization are compared according to these dimensions and the effects of some variables are studied by a regression analysis. The study determined 5 principal factors on ethics. The results show that concerning the gifts and promotion of friends and family members, the managers have an utilitarian vision and there is no significant difference between managers and individuals in other positions. But, relatively high ethical levels claimed by managers are also affected by the fact that the risk of unethical behavior is bigger for the individuals with higher income. The influence that the managers have on others by their ethical behavior is also noteworthy. The importance of Human Resources Management is deducted as ethical managers should be recruited, chosen and withheld in the organization.

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