The development of entrepreneurship, the improvement of entrepreneurial qualities and such as the passing of ideas, technological development and the emergence of new discoveries contributors are very important both in the micro and macro environment of a country. The aim of study is to determine factors affecting investment decision and their importance through adopting the Iceberg Theory to explain the role of these factors and how they effect upon investors decisions. The iceberg theory for investment decisions is explained in the theoretical study as a unique effort for this research. The scope of study is the Kastamonu province center. Managers and assistants managers of hotels in the city participated in this study. The results shown that strongly relationship between (Education & Health, Social factors, Environment and Economic) and investment decisions. Thus, the Iceberg Theory was supported.
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