Philosophical (or mission) statements are used to guide individual, team, and corporate behavior and decisions and to convey the organization's culture (Ask the manager, 1995) . In May 2001, Dell Computer Corporation was experiencing declining PC margins, frequent layoffs, and a lack of employee motivation. This resulted in a meeting between Michael Dell, founder and CEO of Dell Computer Corporation, and Kevin Rollins, president and COO of Dell Computer Corporation. Dell and Rollins determined that Dell needed to “find its soul,” articulating the company's core values ​​and beliefs, and creating a set of guidelines for employees became a top priority. The Soul of Dell was developed the following September and communicated to Dell employees in March 2002. The communication of these principles was done poorly and led to a lack of understanding and commitment to these new corporate values. This article will present an analysis of The Soul of Dell case study and present a solution for the above situation. A copy of my letter addressed to Mrs. Elizabeth Allen, vice president of corporate communications at Dell Computer Corporation, providing advice on the matter, is included in Appendix A. Ethical Standards and Management Communication An Economic Perspective Many companies fail to achieve practices ethical business practices due to increased levels of global competition, financial pressures, lack of communication within the organization and the absence of moral leadership at the highest levels (O'Rourke, 2010). In May 2001, Dell was using a strictly economic perspective when it came to making decisions and managing its employees. An economic perspective requires that the charter systems structure is developed and that top management lives the values ​​they are working to communicate, employees will gain appreciation and respect for these standards, thus conforming to the values ​​their organization is working to achieve. promote. With employees who are engaged and passionate about the values ​​their company promotes, a winning attitude will develop. Dell's efforts in creating The Soul of Dell were well founded, but they lacked the proper support and communications strategy to make them a success. Works Cited Ask the Manager. (1995). Design News, 51(12), 165.O'Rourke, Js (2010). Management communication: A case analysis approach (4th ed.). Upper Saddle River, NJ: Prentice Hall.Pearce, II, J. A., & David, F. (1987). Corporate mission statements: the bottom line. Academy of Management Executive (08963789), 1(2), 109-115. doi: 10.5465/AME.1987.4275821.