“…This statement coincides with the work of Chen et al (1997) and Sims and Brinkmann (2002), who argue that managers not only must live up to the ethical standards they are espousing, but they also must suggest ethical behaviours to employees. Literature has already reflected that whenever employees perceive that the management of the organization appeals to their higher ideals and moral values, they identify with organizationÕs goals and show citizen behaviour (Bass and Avolio, 1994;Cameron et al, 2003;Koh and Goh, 1995;Podsakoff et al, 1996;Rifai, 2005;Tichy and Ulrich, 1984;Wayne and Green, 1993). Therefore, an ethical manager is one that establishes a context of reciprocal trust not only between himself and his followers, but also among his followers themselves, through helping them, value the consequences on their decisions in their peers (Sison, 2003).…”