Objectives: The purpose of this study is developing a model of Islamic cultural values.Method: The method of the article is based on survey and Delphi stages and statistical population of the present study, in the first stage was included the lecturers and faculty members of the management field and in the second phase, the faculty members of management of Payame Noor University in 2017. The sample size was 231 in the first stage and 20 in the second stage. The sampling method in the first stage was stratified random sampling and in the second stage, it was goal-oriented method.Results: The findings of the study included 77 evident variables, 15 distinct hidden structures and 10 basic concepts (Islamic ethics, Islamic values, meritocracy, pleasure, Jihadist spirit, employee command, Justice, Subordination of the guardian jurist, starting a family and respect to the spouses).Conclusion: The author of the survey concluded that in the first stage, fitting of model was confirmed and it was cleared that the structures are in a satisfactory and valid level. Eventually, in the second phase, dimensions of Islamic cultural values were identified at Payam Noor University. It was determined that, appropriate Islamic cultural values are meritocracy, Jihadist spirit, Subordination of the guardian jurist, starting a family and respect to the spouses.