摘要：The tourism in the world is growing, obtaining more space and strength in pushing sustainable development. The need for following this evolution is placing the Brazilian hotel system search for new clients. More inside tourist would be interested in swapping international journeys for domestic tourism if there were better quality in the services and better offer of services. This paper aims to identify values that clients, managers, and employees towards growth and sustainability for small and medium business and describe how these values may interfere in the growth of these business sector. In April 2006, some questionnaires were applied in hotels and lodgers in the district of Penedo, which is located at the Mantiqueira Mountains and has a big tourism potential. As a result it was possible to state that honest and quality of services are the most relevant values perceived by the three groups of respondents.
