Compilation of vision, mission and strategies of organization causes systematic and directed movement of
organization, but this movement without addressing business values and professional ethics will be spiritless and
face serious challenges.
To have successful, dynamic, spirited and sustainable business, it is needed that moral values constitute its basic
foundations. Successful business requires at least two major factors: i.e. Competitive strategy and excellent
performance in professional ethics. Act upon professional ethics is the major foundation of developed employees
and managers in organization. Doing tasks, activities and achieving indicators and goals in moral atmosphere
causes relation improvement, confidence making, healthy competition, development of capabilities and
happiness in organization. Moral and spirituality are considered as requirements of today business world. So,
with regard to importance of professional ethics in business, in this paper the concepts of moral, professional
ethics and spirituality have been explained and components and 8 stages of operational model of cascading
values and professional ethics in different layers of organization have been presented.