What are the key elements to a successful ethical policy would be to first implement a code of ethics, this code would include the types of acceptable leadership, guidance and what is excluded regarding ethical issues management should educate employees by demonstrating different scenarios and instructions on how this code will be implemented and evaluated by management and what the consequences will be for employees of the organization who engage in misconduct. Sims (1992) explains that management has a direct influence on employees and is a role model in creating the culture of the organization. By being strict with policies and upholding the value of the organization, managers have the ability to direct and guide employees to demonstrate ethical