In current debate a pertinent question pivots on how service systems can develop sensitivity to ethical values. In this perspective, we can assert that, sensitivity to ethical values is fundamental and corporate government (as observer) in designing service systems dynamics and addressing behaviors generally tends to transfer its own values, attitudes, beliefs and knowledge. As a result, observation requires contextualizing. Considering that the ethical issue is a subjective issue, it might be more appropriate to discuss observation in terms of ethical judgment. If we analyze a service system, its behavior and observer perceptions of its behavior, it emerges that ethical judgment depends on observer ethics with reference to observed behavior. The aim of this paper is to interpret subjective ethical behavior guided by the values individuals live by and share, in order to foster lasting and defendable corporate competitive advantage from a service system perspective. By confronting this issue, we believe that re-thinking the concept of ethics could contribute to the development of a “healthy culture” in Public companies which would lay the foundations for the shaping of a strong corporate identity.
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