In fact, managers, working in the halal tourism can be highly benefitted by religious belief. Religion is an important factor in a manager’s ethical decision making together with an important contribution to the extant ethics literature (Singhapakdi, Scott, Dong-Jin Lee, Nisius and Grace, 2013). It is also an integral part of the ethical decision- making process (Hunt and Vitell, 1986). Moreover, religious revival has been identified by Naisbitt and Aburdene (1990) as one of the ten megatrends.