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Previous research has shown that ethics is very important when conducting business domestically and internationally. There has been extensive ethics research done as it relates to managers in large firms and the ethical issues they encounter. What appears to be a limited area are the ethical issues encountered by entrepreneurs and small business owners. In this article, we will discuss some of the issues encountered by the entrepreneurs and small business owners. We will also discuss some of the ethical issues encountered by entrepreneurs and small business owners specifically in the Middle East and North Africa (MENA) region.     Keywords: ethics, small business, small business ethics, international small business, ethical dilemma, ethical issues, cultural differences, MENA, MENA Region

Ethical Issues of Small Business Owners: A Regional Perspective and a Conceptual Framework