Although several researches have done since last 20 years, “work ethics” hasn’t explained properly. Two of the most noticeable reasons are cultural variables and gender differences. In another words, the perception of “work ethics” depends on culture and gender. It is aimed in this study that find firstly out if there is any differences between institutions both public and private on “work ethics” practices. And secondly it is aimed to find out the differences between different sexes. In order to examine this issue, Dawson’s tool is applied to department managers of 54 public and 55 private sectors. Finally it is find out that there are noticeable differences between institutions and genders about “work ethics”.
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