The goal of this research was to understand the managers' value system, the students' moral development, and their relationship in the high schools and pre-universities of District One in Kerman City. The research method used was descriptive-correlational. The statistical population was composed of high school and pre-university managers and students, which included 72 managers and 16,643 students. All of the managers and 375 students were selected through cluster and simple random sampling methods. The necessary data were obtained by the study of values (SOV) test for identification of the managers' value system, and the defining issues test (DIT) to identify students' moral development. The research results showed that there was a relationship between the managers' theoretical, social, and religious values with the students' moral development, but there was no relationship between the managers' economic, aesthetic, and political values with the students' moral development. (Contains 11 tables.)