The aim of this thesis is to explore the influence of religion on the work ethic values of small and medium-sized enterprise (SME) owner-managers in Turkey. The emergence of religious/pious business people in Turkey has been regarded as a phenomenon. This research pays special attention to the religious transformation and secularism in Turkey. It is based on semi-structured qualitative interviews with 32 Turkish SME owner-managers. The sample of the study has been divided into two groups: The practicing Muslim Turkish managers (the religious group), and non/less practicing Muslim Turkish managers (the secular group).