the values in that culture, but to move that culture in the direction of values that further the organization’s mission and vision. The value system of an organization can also be called its organizational philosophy the ethical context in which goods and services are rendered. Ethics audits are an important tool managers can use to “biopsy” the organization’s value system. These audits are comprised of staff surveys; observations of staff/patient interaction; and reviews of staff recruitment, selection, and training. Audits provide an understanding of the culture so that the culture’s values can be moved in the desired direction. Managers are judged by their organizations’ performance. The way managers set standards, coordinate and integrate workgroups, make decisions, and design the organization affect performance. In addition, it is patently clear from research and anecdotal evidence that high-performing organizations have a values system that furthers the organization’s goals. These values are expressed in explicit and implicit ways by managers and are expected to be present in the work of all members of the staff. Managers must model appropriate behavior. It is logical to conclude that an organization in which all staff understand the desired values and incorporate them into their work lives will achieve its goals more effectively.