The purpose of this paper is to review the conceptualization of the adaptation of Theory of Planned Behavior (TPB) with religious orientation in small and medium enterprises (SMEs). The underlying assumption for TPB implication in SMEs is that employee’s behavioral intention at work may be modified via TPB which shall improve the employee competitiveness, which in turn increases the organizational success factors in the industry. The proposed conceptual framework is based on well-known analytical framework for TPB developed by Ajzen, (1991). Literature suggested that religion engenders the shape of behaviour, which is strongly followed by people. Based upon conceptual and empirical evidences framework and propositions are developed to test the adaptation of TPB and religious orientation in SME. The proposed framework provides a basis for developing an empirical model to advance the TBP with religious orientation in SME which further can be test across the SME sectors and results from different geographical and cultural settings may also be explore. This research contributes to existing knowledge by extension of TPB in SMEs operating in Pakistan, which would result in the improvement of employee’s behavior. This study could be of practical value for SMEs owner/ managers, who want to maximize the employee behavior through effective adaptation of TBP with religious orientation that support their organization.