1. The development of values in the organization starts with management along with the company's policies. "Culture of ethics is an atmosphere or ethos that promotes the ideal that a business's employees will behave in a manner consistent with its stated principles.

(Editorial Board, 2015)" Ethical theories that underpin organizational values are accountability, honesty, and trust. These are key initiatives that are required to build a values driven culture and also the foundations that build integrity in the workplace. "Accountability is taking personal responsibility for actions committed.

Honesty is having integrity in everything done or said. Trust is the foundation of positive relationships within and outside of the company. (Editorial Board, 2015.)" Specific decision making processes that lead to ethical decision making can be through the "ethics committee which is an oversite board that supervises a company's implementation and observance of the code and conduct.

(Editorial Board, 2015.)" My professional work experiences, the organization that I currently work at full time include Unit Based Teams that meet together each month to go over any agendas for improvement in the workplace. They discuss different ways to promote safety, wellness, and team building activities. I think labor management partnerships are great ways to thrive in a business structure. It can allow the company culture to work together as a team and take pride in working at the organization.

These are two types of programs or processes that help achieve a clues driven culture of integrity for an organization. Communities and groups are also ways to network and build professional relationships. What I think the key behaviors required of Theresa and Mike to embed the desired culture would be open communication and leadership. Because there is merge between two companies, "a change in management plan which is a strategic blueprint that a company prepares before it undergoes a significant organizational change.

A good change management plan will assist with a smooth transition. (Editorial Board, 2015.)" Effectively, having these key behaviors including accountability, honesty and trust; would allow this partnership in leadership by creating and maintaining the values from their colleagues.

Their role in leading the initiatives are to provide guidance to shape the culture in the workplace taking the responsibilities of the leadership role as they are making ethical decisions for the team. As a consultant, my recommendations are being mindful of their actions as they are important to communicate and establish alignment across the merged organization. Because when you are in the leadership, displaying governance while modeling good ethical behavior will gain respect and drive company cultures in a positive direction. This may present good morale in the organization.

2.As rational leaders, it is important for Theresa and Mike to convey with transparency to employees. Communication entails the goals and key initiatives to build and enforce a values-driven culture. A values-driven culture consist of Walking Values, Creating a Shared Vision, Values-Based Leadership Training, Toolkits and Coaching Strategies, Measurement, and Recognition (Friefield, 2013). These values assist managers to enhance a team focused environment with trust and integrity (Friefield, 2013).

Furthermore, the following are recommendations as a consultant to align the company values with the key initiatives: Walking Values- Entrust your supervisors to lead by example. Empowering leaders will give a sense of obligation to uphold the company's values. Moreover, they will represent and display those values for others to emulate (Friefield, 2013). Creating a Shared Vision- As each individual adapts, the culture will transform into a setting where the company's values emerge with individuality.

Values-Based Leadership Training- Development discussions and exercises to review and instill values-based leadership. Toolkits and Coaching Strategies- tangible learning devices keep employees' engagement. In addition, training is a technique leaders can use to encourage participation (Friefield, 2013). Measurement-an achievable level of improvement higher than the median. Leaders strive to strengthen the organization's culture by exceeding the norm. Recognition- rewarding employees for high-performance will boost the morale of the company.

Subsequently, promoting commendable behavior (Friefield, 2013). In my opinion, the ethical theories that reinforce organizational values are Utilitarianism and the Pragmatism Theories. Culture derives from individual upbringings, experiences, and ideas that influence a society of people (Oxford University Press, 2018) . Furthermore, culture is used in a context of more than one individual.

Therefore, Utilitarianism reinforces these values as it is for the greater good of multiple people (Editorial Board, 2015). In addition, it is science incorporating change in a group of individuals, so leaders have to know what works as Pragmatism Theory indicates (The-Philosophy.com, 2018) . Moreover, ethical behavior is the correct way to embed the company's desired ethos (CEC, 2018).

Specifically, integrity is a trait people have been taught and choose to use. However, there are processes in place to enforce integrity, such as Generally Accepted Accounting Principles. Accounting agencies enacted to ensure that employees and managers adhere to standards (AccountingEdu.org, N.D.). These systems are in a position to safeguard stockholders' investments by upholding ethical values. However, we must not neglect the decision making process to ensure the choices made to enforce values are ethically correct.

For optimal decisions one should consider the rational choice model to avoid bias decisions, as biases hinder the outcome (Intellipath, 2018).

The Rational Model has six different components in a model, which consist of Identification, Composing, Assessing, Deciding, Executing, and Evaluating (Editorial Board, 2015). The purpose of the model is to assist in examining and implementing the best decisions.

In my profession, various tasks occur daily. Weighing the challenges are critical to a high success rate, as a variety of factors are a consideration. Ultimately, being proactive is a goal of mine, because it offers buffer room in case of unforeseen obstacles. Although, no one aims for unfavorable outcomes, poor results are eventually lessons incorporate in future decisions.

In conclusion, there are multiple methods in place to consider. Theresa and Mike weigh their pros/ cons and communicate their decisions to their employees. Making decisions is a never ending process.

This has some guideline that will help you answer the respond:

1. The company sets organizational objectives

2. They then decide what type of corporate culture will best meet those objectives.

3. Then they decide what kind of organizational structure will fit that culture.

4. Then they select what type of motivational theories the company will use

5. What type of leadership styles fit all of the above...

6. And finally all of the policies and procedures to communicate and reinforce the above.