Differences are with us and with us they will always be. Our task though some will disagree, is to accept this reality. It is not to promote a mirage. We will not, according to level theory, make progress until we question the usual idea that it is difference in values that produces so many of our problems. The value conflicts that must be resolved are those in which the values of the managed are not congruent with the values of those whom they manage. If incongruency is present a revolutionary or evolutionary transformation of values may be what is needed but it is just as possible that neither is needed.

Examination may indicate that the problem is fixated Directive Managers in conflict with employees who are at a higher level of existence. In such a case a revolutionary, not evolutionary change is required. One may need to abruptly introduce new management in order that the policies made and decisions formulated become congruent with the values of those who are managed.

If incongruency exists in an organization that consists of growth oriented decision makers, then the resolution of this problem is not hard. One needs only educate the managers, that is, provide the necessary insights, in respect to the changes necessary to bring about congruency. But if the conflict exists because managers and/or workers have regressed then neither evolutionary nor revolutionary approaches will work. Results will depend on whether one can attack and whether one can remove the conditions that have produced the regression.

Problems of organizational viability do not lie as much in the change of values or the resolution of value conflicts as they lie in our decisions making matrix. We must include in our institutional decision-making, matrix lattices which allow for conflict to be used, rather than build a decision-making matrix that includes lattices that deny human reality.

Variability of a marked degree, value wise and other wise is here. It will always be with us. Let us include in our decision-making matrix that man is an organism which at one and the same time tends to settle into any one of a number of quasi closed systems or to move on through many to his equifinal end.

And let us include in our matrix that variability in values is the rule, that generality is the exception and that the healthy companies will be the ones that organize their policies and procedures to utilize differences rather than promote likeness.