The essence of the managerial approach's values was captured by Simmons and Dvorin in the following terms: "The goodness' or badness' of a particular organizational pattern was a mathematical relationship of inputs" to "outputs. Where the latter was maximized and the former minimized, a moral good resulted. virtue or goodness' was therefore equated with the relationship of these two factors, that is, 'efficiency, or inefficiency. Mathematics 12 was transformed into ethics.