Values are the set of principles, rules and cultural aspects
governing the HO and determining their institutional behavior.
They constitute the organization’s ethical code that gives it its
‘‘soul’’ and ‘‘character’’. These values predict a specific response by
the HO when a situation arises that must be immediately resolved.
The values must be shared and widely disseminated.
The real values of an organization are those that actually govern
its behavior and decision-making processes, whether they are
formally stated or not.