In Value Shift: Why Companies Must Merge Social and Financial Imperatives to Achieve Superior Performance, Lynn Sharp Paine directly confronts the issue of values in business. She discusses values by placing them in a historical perspective, demonstrating that the move to business values is not new, but rather an evolution that spans most of the last century. Paine is a well published professor from the Harvard Business School who has conducted extensive research on the evaluation of corporations from "soulless entities" to what we see today: organizations expected to be responsible agents that carry out business within a moral framework.