Values have been linked to management theory from a number of perspectives. Discussions usually focus on ethical theory with respect to business and management behavior. Fritzsche and Becker (1984) report on a representative sample from management literature, and they conclude by placing discussions of ethics into three different categories one category focuses on the pressures of the business environment viz. advice for improving ethical business behavior; another group discusses the teaching of ethics to present and future business managers; and a third body of literature concerns empirical investigations of the ethical beliefs and behavior of managers.