Abstract
The argument is developed that work-related ethical attitudes (WREAs) are important factors in a firm's performance. WREAs are presented as far more relevant than values to the study of the impact of employee ethical behavior. WREAs are more predictive of behavior, more malleable, and more situation-specific. Critical categories of WREAs are those related to honesty, loyalty, and responsibility. Firms having a workforce with position WREAs should have a higher output with lower administrative costs. In contrast, a firm with negative workforce WREAs will be handicapped by counterproductive and opportunistic acts by employees direct against the first