Harvard Business School professor Lynn Sharp Paine had been studying corporate malfeasance long before the Enron debacle. In her forthcoming book, Value Shift: Why Companies Must Merge Social and Financial Imperatives to Achieve Superior Performance, she attempts to introduce readers to an ''emerging new standard of corporate performance one that encompasses both moral and financial dimensions.'' Based on her researching, teaching and consulting experiences over the past 20 years, Paine has amassed an in-depth understanding of corporate values. She uses examples culled from these experiences to explain the growing emphasis on values, why this changing attitude is important and what the shift means for managers. She ends the book with advice for managers on setting up an organizational infrastructure, hiring employees whose views align with a company's value system and more. This is an important book for ethics-minded managers.