This study was intended to examine the relationship between Marketing culture, Values of SMEs owners/ managers, Moral reasoning and the Survival of SMEs in the Southern Highlands of Tanzania. A self-administered questionnaire was used for data collection. Results in this study revealed that marketing culture and values of owners/ managers were significant predictors of survival of SMEs explaining almost 29% of the variance. The study recommends that owners/managers of SMEs should place much emphasis on service quality, organization and internal communication commitment to ensure survival of their SMEs. Other factors included creativity; honesty and integrity need more attention for the survival of the SMEs.
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