A mail survey was used to study the perceived importance of 15 corpora
te values among advertising personnel, CPAs, and business school profe
ssors. Excellent customer service, ethical behavior, and product quali
ty were perceived as highly important by all groups. Political activit
y and contribution to the community were seen as relatively unimportan
t. There was general agreement that it was more important to make a fa
ir profit than to maximize profits. A number of corporate values were
significantly related to occupational group, gender, age, and company
size.