Following the research of Liedtka (1989), this paper examines the impact of her values congruence model on managers'' work attitudes and perceptions of ethical practices within their firms. A nationwide cross-section of managers (N=1,059) provides the sample for the study. Consonance or clarity about both personal value systems and organizational value systems were found to be more important and, in the absence of one or the other, clarity of personal values were shown to have a more positive impact than organizational (...) value clarity. (shrink)