investigating its impact, some observers view spirituality as a ``soft'' approach
that either benefits individuals only, or has a neutral or possibly negative
impact on organizations ± such as threatening the traditional business goal of
maximizing profit. These observers question whether creating a spiritual
environment for employees is truly compatible with a profit-making objective.
In contrast, others believe that having a strong set of deeply-held values not
only benefits employees, but can also positively impacts organizational
performance (e.g. Neck and Milliman, 1994). As an example, in their book Built
to Last, Collins and Porras (1994) note that all the visionary companies in their