Espoused values
Espoused values are the principles and priorities an organisation explicitly states that it supports. They can appear in strategies, mission statements, codes and leaders’ explanations. In Schein’s model, they are distinguished from visible artefacts and deeper assumptions. Their significance depends on whether decisions and behaviour consistently support them, rather than solely on how clearly they are published.
Worked example
A business says it values customer fairness. An analyst examines complaints decisions, product design and rewards to see whether staff are encouraged and able to act consistently with that statement.
Common mistake
Do not treat stated values as conclusive proof of actual culture, or assume a gap always results from deliberate dishonesty without investigating competing pressures and practices.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | BT | Direct | September 2026–June 2027 |
| FIA | FBT | Direct | September 2026–June 2027 |