2. Define the conflict or dilemma and identify the higher-order values involved Ethical, social, and political issues always reference higher values. The parties to a dispute all claim to be pursuing higher values (e.g., freedom, privacy, protection of property, or the free enterprise system). Typically, an ethical issue involves a dilemma: two diametrically opposed courses of action that support worthwhile values. For example, the chapter-opening case study illustrates two competing values: the need to make organizations more efficient and cost-effective and the need to respect individual privacy.