When the share in total enterprise number and the ratios of providing employment of smalland medium enterprises (SMEs) which have a significant position in the economies of bothour country and world countries are taken into account, it is seen that almost all of these twoitems are fulfilled in this sector.The positive contribution or the negative situation which occurred in adverse conditions, ofwork ethics to the efficiency, the value in the public opinion and profitability of an enterprisehas made it vitally important for enterprises to behave in accordance with work ethics.This study aims to depict how the notion of work ethics whose being has become an issue ofexistence is perceived in SMEs which have a significant position in the national economyand especially to measure their affinities and distances to the work ethics approaches whichare mentioned in the text.Since is not a research a wasdefmed for this study and the scope was designed as the SMEs which operate in centerdistrict of Adapazarl. After the necessary literature was reviewed and theoretical substructurewas formed, survey was chosen as the most appropriate method for samples in this size forthe application study. By visiting all the enterprises one by one in the survey method which isapplied by delivering and receiving by hand; the opportunity of formal interview method inquestion-answer style was found and the observations and information acquired from this areused.The results which were derived from the findings which were acquired in the end of thestudy are those: The sample is not significantly prone to Hedonism Approach. Similarly,Pragmatism and Ethical Egoism Approaches are not adopted by the sample. Relativism alsowas not accepted with a less strength than other three approaches. However, it does not seemconvenient to interpret about rights approach. Another result stemming from the study is thatsome certain ethical norms exist especially in the works which are fulfilled with masterapprenticerelations and, in general, in all enterprises although `work ethics` does not existas a notion in SMEs. However, the institutionalization level of work ethics mentality is notquite high in SMEs.

Ulkemiz ekonomisinde de, diinya iilkelerinde oldugu gibi onemli bir yeri olan KOBi'lerin,toplam i~letme saYISI iyerisinde aldlklarl pay ve istihdam saglama oranlarl goz oniinealmdlglnda, bu iki kalemin neredeyse tamamlnln bu sektorde geryekle~tirildigigoriilmektedir.i~ ahlaklnln, yapllacak olan davranl~ ya da ahnacak karara gore i~letmenin verimliligine,toplum goziindeki degerine, karllllglna yaptlgl olumlu katkl, ya da aksi durumda meydanagelen olumsuz durum, i~letmelerin i~ ahlakl kurallarlna uygun hareket etmelerini hayati bironeme getirmi~tir.Bu yall~ma iilke ekonomisinde onemli yeri olan KOBi'lerde, varhgl i~letmeler iyin varhkmeselesi haline gelen i~ ahlakl kavramlnln nasll algllandlglnln kiiyiik bir resmini gekmegi veozellikle yazlnda adl geyen i~ ahlakl yakla~lmlarlna olan yaklnhklarlnl ya da uzakllklarlnlol9meyi amaylamaktadlr.<;all~ma iyin ideal evren bu diizeyde bir ara~trrma iyin miimkiin olmadlglndan, geryekyi birevren tanlmlanml~ ve kapsam Adapazarl merkez ilyede faaliyet gosteren KOBi'ler olarakbelirlenmi~tir. Gerekli kaynak taramaSI yaplhp teorik altyapl olu~turulduktan soma,uygulama yall~masl iyin bu boyutta omeklemlerde en uygun yontem olan anket tercihedilmi~tir. Biitiin i~letmeler tek tek gezilerek, elden blraklp alma ~eklinde uygulanan anketyonteminde, cevaplaylctlarln istegi iizerine, soru cevap ~eklinde biyimsel miilakat yontemiimkanl da bulunmu~, buradan edinilen gozlem ve bilgiler yall~mada kullanllml~tlr.<;all~ma sonunda elde edilen bulgulardan ylkartlan sonuylar omeklemin HedonizmYakla~lmlna onemli olyiide yatkln olmadlglnl aynl ~ekilde FaydacI1lk Yakla~lml ve AhlakiEgoizm yakla~lmlarlnln da omeklem taraflndan benimsenmedigi ~eklindedir. Rolativizmdeomeklem taraflndan diger iiy yakla~lm kadar giiylii olmasa da kabul gormemi~tir. Ancakhaklar yakla~lml hakklnda yorum yapmak miimkiin goriinmemektedir. Ara~tlrmadan ylkandiger bir sonuy ise KOBi'lerde kavram olarak 'i~ ahlakl' pek olmasa da ozellikle usta ylrakili~kisiyle yiiriitiilen i~lerde ve geneI olarak i~letmelerin hepsinde hala belirli ahlakkurallarmln oldugu yoniindedir. Ancak i~ ahlakl anlaYI~lnln KOBi'lerde kurumsalla~madiizeyi pek yiiksek degildir.