THE CONTENT AND CONTEXT OF ORGANIZATIONAL ETHICS

The aim of this paper is to provide an empirical contextual picture of what is truly valued most in different public and private sector organizations. Through a series of qualitative in‐depth interviews (n = 38), that were a follow‐up to an earlier survey study among public and private sector managers (n = 382), a number of crucial organizational values were presented to and discussed with a selection of top managers from a variety of Dutch public and private sector organizations. The decision‐making context from the interviews provides insight into why, when, how and to what extent specific values are important. A number of unexpected differences and similarities between organizations with a different sectoral status emerge from the data, which shed new light on existing predispositions on value preferences in government and business conduct.