Espoused values are less visible than artifacts but they will still have concrete expressions, such as a declaration of corporate values. When we speak of values, it means those principles or qualities that are considered important and describe the way things ‘ought to be’, such as honesty, helpfulness, humility or fairness.

Corporate values and morals important to an organization. Espoused values contribute to the development of normal standards of the organization for how it conducts business now and in the future.

Espoused Values are   appropriate behavior or they could be about material issues.

Espoused Values include factors such as dress codes, myths, rituals, and tangible items such as awards, product displays, logos, furnishings and decor. 

Edgar Schein developed a organizational culture model to make flexibility more visible within an organization.