“…In the developing countries, it is noted that importing business ideas into new cultures without appropriate preparation and context is not useful. Even in Germany, bring in new understandings of the value of different forms of economic activity demands, as Gedeon describes, an active reform of values (Gedeon, 2014). His proposed curriculum therefore emphasizes at every step the inculcation of new attitudes and values, including "independence, productiveness, honesty, egoism, rationality, integrity and justice" (Gedeon, 2014, p. 240).…”