This is a study about understanding the relationship between an organization's
structure and the organizational values held by individuals who are members of theorganization. It is the contention of this research to show that organizational values are, at least in part, dependent on the structure of organizations. This study seeks to provide a pair of spectacles for public managers who wish to investigate and appreciate the ethical climate of their organization. Values, as part of an organization's culture, have been studied as a tool for understanding the unethical. In an effort to test this relationship, the structure and values of nine organizations were analyzed using a cross-case analysis. The results of the study lend support to the theory that there is a relationship between and organizations structure and the latent values that are part of an organizations culture.