It has been stated from the article that in order to protect them from corporate fraud, companies

should pay more attention to understanding what causes misconduct in the firms and then,
creating their own culture. In other words, companies should build an appropriate range of
collective behaviors for employees, managers and leaders in the company that are formed by
the companys values and address ethical considerations in the following hierarchical order:
-

Legal rules,
Societal norms,
Professional memberships,
Organizational or group norms and
Personal norms.

Rather than organizing numerous ethical compliance programs, companies are recommended
to achieve knowledge of what motivates employees apart from financial compensation as well
as values and behaviors needed to meet ethical goals. Moreover, to develop the culture deeply
managers have to not only keep it in control but also know how to deal with up and down
situations.
To start building an appropriate culture throughout the company, managers should determine
the fact that whether the company is capable to put such culture in place by examining the
values demonstrated by employees and managers. Hence, categorizing values into seven
different types (or levels) in The Culture Risk Assessment model is the next brilliant step. This
model provides managers with comprehensive framework for measuring cultures by mapping
values. By this way, the organization is able to measure progress toward achieving culture
change and efficient ethical control system built.
The first level, namely financial stability, is one of the primary concerns of the company which
requires the organization to be confident in managing budget to avoid any fear from employees
of inadequate payment.
The next important level is about the communication between managers and employees in
which words, cares, and wishes are exchanged. The level has to be conducted effectively to
ensure the overall success of the organization rather than leader's one. The most critical link is
proved to be between employees and their direct supervisors in delivering messages upward
and downward. This link is also crucial when facing conflicting message or even unethical
conflicts between individual and organizations values and organizations stated and practiced
values. In these particular situations, leaders are expected to have open communication with
employees and help them identify and make a difference between the phenomenon and the
essence of those conflicts if possible. Otherwise, it may lead to disappointment and disloyalty
from employees.
At level 3, the organization experts their performance by adapting best practices. These
successful companies are good at generating strong internal controls and enacting clear
conduct standards. However, staying too focus to the process may lead to some limited aspects
that properly ends up with unethical conduct from employees. For that reason, it is needed to
provide employees with adequate training so that they can identify ethical dilemmas and aware
of how to deal with those they could expect to face.

Moving to next level accountability, the key here is to create a great environment in which
anyone can express his/her own ideas and should be heard with respect. This plays an
important role in empowering employees and getting them involved in the MACS and ethical
control system. Employees are allowed to participate in decision making and educated
constantly about all relevant information and measures to make necessary actions. The more
employees are empowered, the more satisfied they feel in their job.
Another issue is put into consideration, namely common goods, contain three last levels which
are alignment, social responsibility, and sustainability. In terms of alignment, future visions
together with values of development are shared within organization that enhance on ability of
decisions making, then hence of an environment of trust built. The alignment of goals of
organization and its employees is also called the goal congruence. In reality, employees can
rely on the employee self-control as their measures on ethical activities and performance. Also,
managers build up the diagnostic and interactive control system to standardize performance
and monitor the outcomes.
In the level 6 social responsibility, organization is able to handle any obstacle situation, for
instance crisis, so that employees, stakeholders, and customers feel that their futures are really
cared. This can be considered as motivation methods or incentive system to reward
performance for employees to provide more effort on their job.
In the last level of sustainability, organization provides an ethical standard in all relational
interaction. The organizations must focus on long-term impact consistently of all of their
decisions and actions. Thus, managers should use a mix of short and long-term qualitative and
quantitative performance measures like the Balanced Scorecard.