To comprehend any culture, one must first evaluate its value system management. The value system refers to the culture's reasons and goals, which have been articulated and deemed ultimate and important by their smartest men. As a result, any culture's values and wisdom are kept in the shape of its value system. They also place a high priority on laying the groundwork for understanding attitudes, motivations, and perceptions. Managers are those who practise 'leadership by values.' They can be effective leaders if they apply spiritual ideals to their work.