The theoretical review had as objective, to know the organizational values of senior management, from a theoretical perspective to provide a foundation for the impact of leadership; work was carried out under the documentary research model that consists of carrying out a review, compilation, systematization and analysis of information from previous investigative processes on the subject. The workplace of the human being is often a scenario of lights and shadows, where very diverse and all kinds of difficulties arise that tend to create instability in the work scenario, and it is there that he will have to face sometimes exhausting work situations, as well as tensions caused by responsibility and the need to adapt to the company's own conditions, in addition to including interpersonal relationships, anxiety due to an uncertain job future, the latent threat of changes, dismissals and pressure, which often results of tasks that cannot be resolved as quickly as expected. At present, the theme of organizational values is very opaque, due to the fact that there is no clear labor utility for each of the members of an organization where it is reflected in the high positions of the operatives. Due to the above, it can be said that the human being is re-proving that it is more important to “be” than to “have” and that it is more enriching to “give” than to “receive”. As a starting point, the values related to the great human convictions, of what is good, what is better and what is optimal, will be appreciated; that they have the power, in themselves, to provide joy, satisfaction and happiness to those who possess it, even when sometimes it hurts and therefore, they are fundamental in the search for full realization. In this aspect, it is also highlighted that man is the beginning, center and end of social coexistence, linked to a chain of functions and relationships at a personal, family, academic, community and work level. According to Jiménez (2008), at the labor level, organizations tend to face a crisis of organizational values which can be approached from a practical perspective, emphasizing the expected actions, behaviors and attitudes. The main values are those that govern the behavior of the culture and therefore are accepted and shared by individuals, such as: individual, social, work and situational values that are based on different learning contexts and this defines the evolution of values allowing the individual assimilation of new values. This is where Psychology comes into play, since it allows us to have a broad vision of the human being, in its different contexts, it covers all its stages of development from childhood, which is the cradle or base of knowledge and skills; It is at this stage that the family and the school have great influence; adolescence, a stage where the individual faces different physical and psychological changes, in this there is a conflict between what is good, bad and what is pleasant, the adolescent seeks to give continuity to the definition of his own identity, that is, the person sets their own tastes, interests, values and principles that will be constantly supervised by their parents and society. One of the important stages without excluding the previous ones, is adulthood, because it is in this where the individual interacts in a work context, he plans and executes tasks that will bring results or personal and family benefits.