There are some things, which are common to all business organizations in a country. These relate to such matters as accounts, production procedures, maintenance of statistics, materials management and the like. But with regard to matters like business ethics and human relations, we in India have to choose our patterns in keeping with our culture, traditions and conditions. In the Sai Institute, we are attaching special importance to cultural and ethical values. Amongst these values, the primary place is being given to ‘Indian Ethos and Values.’ The course will cover topics such as the Indian economic environment. Emphasis will be laid on Personnel Management and Human values, which do not figure very much in the course of studies in other management institutes now. The use of computers will be an integral part of the course.

The study of ‘Indian Ethos and Values’ will be the most distinctive feature in the MBA Course of the Sai Institute. No other management Institute in India has provided this subject. The relationship between management and workers should be similar to the relationship between a mother and the children, based on mutual love and understanding. It is desirable to start the day in every factory or workshop with a silent, common prayer in which managers and the workers join. When such prayers are held, the workers will be able to experience harmony in the factory. (M, pp. 59-60)