BACKGROUND Professional values are standards of behavior for performance that provide a framework for appraising beliefs and attitudes that influence behavior. Development of professional values has been a continuous and long process and it is influenced by different factors. The aim of this study is "assessing different factors influencing development of professional values among nursing students and instructors". METHODS In this systematic review, a broad research was performed to find articles from Persian and English databases: pub Med, Pro quest, Elsevier, SID, Google scholar, Ovid and Iran Doc; nursing student, instructors, ethics, professional value, ethical value and educators were used as the key words. Among 3205 achieved articles, by eliminating repeated ones, 22 articles were assessed during the period 1995-2013. Data achieved from the articles were summarized, categorized and analyzed based on the research question. RESULTS In this study "education and achieving professional experiences", "Students and instructors' perspectives on professional values", "the role of culture in considering and developing professional special values" and "the effect of learners' individual characteristics" were extracted as the four main themes. CONCLUSIONS Considering the effect of educational, cultural and individual factors in developing nurses' professional values; it is recommended to the educational and health centers to consider value-based cares in clinical environments for the patients in addition to considering the content of educational programs based on ethical values in the students' curriculum.