Ethical culture develops in an organization from people's values,
policies, and activities. When organizations create an environment
that makes their employees behave or act persistently according to
their ethical values and policies, those organizations are considered to
have institutionalized their ethics. According to Sims (1991), institutionalization
of ethics should be examined in terms of specific
behaviors or acts and it may vary in terms of its persistence, the
number of people in the organization behaving according to its ethics,
and the degree to which it exists as part of the organization. The term
institutionalization of ethics is defined by Singhapakdi and Vitell