Espoused values are less visible than artifacts but they will still have concrete expressions, such as a declaration of corporate values.

Each organization will have a different set of espoused values. And members of that organization will be able to articulate them.

Espoused values and beliefs do not have to be about complex virtues. They could be as simple as believing that greeting colleagues is appropriate behavior or they could be about material issues.

The espoused values of an organization are those beliefs and values that members of an organization share because these beliefs and values have proven useful in the past. It is important to remember that organizational members should see that the benefits of a specific value repeatedly before it becomes part of the organizational culture.