Both managers and leaders must ask

"Did we accomplish what we set out to do?"

and also

"Was it the right thing?"

Effective managers and leaders are guided by a coherent set of convictions about intangible values such as fairness and honesty. Integrity stands at the centre of shared values in an organization and in the goal-setting process. The best leaders and managers become known for their ability to bring out the best in people by challenging them with goals. They are also known for their trustworthiness. People can depend upon them to be consistent, fair and honest in setting goals at a level that will challenge them but not at such a high level that the goals are unattainable.

Further questions might include:

"Are the means we used to accomplish the goals ethical?"

"Can I live with the goal and the means to attain it?"

"What organizational values are reflected in this goal and specifically in "how" the goal will be attained?"

"What are the short-term, medium-term and long-term consequences of setting this goal?"

Integrity should not be mistaken for naivety or softness. Tough-minded, disciplined managers and leaders who enforce ethical standards through challenging goals can also be fair and honest. Styles are not the issue: strongly held values are. They are the fundamental source of trust and loyalty in an organization.

Consistency is integrity. It also means that the same values and organizational aims will powerfully influence what goals are set and how they are accomplished. In a , values-driven organization, shared values will be an integral part of the goal-setting process.

However, real dilemmas occur in practice where values clash with pressure for tangible and immediate performance. There is always temptation to pressure people to cut corners and to shade the truth to accomplish tangible and measurable objectives. The pressure to perform naturally leads to a conflict between means and ends.

Extreme emphasis on performance as a criterion of success may foster an atmosphere of raw striving that results in brutality, and all in the name of a noble goal, be it profit, growth or client service. The "tyranny of the tangible" is the unfair struggle of short-term measurable results against the more intangible values such as fairness and honesty. Powerful forces push organizations to sacrifice long-term, intangible consideration for short-term tangibles. The intangibles are often compromised.

In a study, Baumhart (1986) concluded that the most important factor causing unethical behavior is the the behavior of superiors. People who believe very strongly or who want something very much can get out of hand and their organizations can follow. Both leaders and managers are responsible for setting the right goals.