Employees in the organization, as are the spirit of enterprise and organizations to success when they reach the spirit of progress and grow. Entrepreneurship and practical objective concept that human life began on Earth and trying to earn money and provide for the
necessities of life have emerged. In fact, the formation and development of entrepreneurial behavior at this time, systematic effort to explain, describe and predict the success of organizations in establishing compatibility with the environment is turbulent and
unpredictable in recent decades (Mehrabad and Mahtani, 1387, 58).
The value of working in different countries to predict the relative effectiveness of aparticular method of management has been useful in some countries, can have beneficialeffects on employee benefits in a country other than the country have. The values, attitudes,
motivation and behavior and the underlying assumptions are a community. So they canunderstand the nature of attitudes, activities and behavior codes help constituents (Khanifar etal., 1391, 62). Overall business value assessment standards associated with the job or workenvironment that people recognize that what is right. Working range of moral values are preferable. The standards for the detection of good and evil, good and bad preferences that are not included. As well as a range of values, work values, work values personal labor collective agreement. A very important point is that the value of this study is different in different attitudes. Values arise from the basic beliefs and attitudes influence individual behavior and organizational performance. The main question in this research is that entrepreneurial behavior and organizational performance through the mediating variable values What is working?