Hossein Rahimi Kalour - Department of economics and Management, Mohaghegh Ardabili University, Ardabil, Iran.
Reza Kazemzadeh - Department of General Psychology, Mohaghegh Ardabili University, Ardabil, Iran.

Considering the nature, function and different dimensions of morality, especially in the areas of quality and delivery of services in the field of tourism, this article emphasizes on the position of morality as one of the strategic aspects of Total Quality Management (TQM). It is important to note that the ultimate aim of directors, respecting the law of “do not deceive customers at all”, besides considering of the moral and tourism components and hospitality has been collecting moral principles along with respecting the legal regulations and framework. The rules of business, besides keeping ethics, describe also ethical standards of achieving a reasonable and custom earning. Studies suggest an increased level of business competitiveness in the light of the use of standards of business ethics.The main purpose of this article was reviewing and the analysis of various functions of business ethics and effective set up of approaches relating to management of TQM in the target country, i.e. Croatia, which is done through library and comparative studies.The methodology used in this paper is based on the selection of library studies and several internal and abroad papers, which resulted in a coherent research to achieve tangible achievements in this field.Croatia is trying to join the Europe Union, which its prerequisite is reaching the Europe standards in all areas of work and endeavour. The purpose of this paper is consolidation of the excellent position of the business morals in the field of tourism and aiding and assisting Croatia for achieving the ultimate quality standards in Europe. Results showed that, basically, quality is multi-dimensional and multi-faceted issue. However, it can be measured through qualitative and quantitative criteria, statistics and the analysis of data. In particular, as a general result, it can be said that ethics and social responsibility in Croatia have many differences with Europe standards.

ethics, Business Ethics, social responsibility, Tourism, TQM