A recent paper by Authors (2008) argued that certain behavioural characteristics of spiritual persons inform an individual’s choice of values and, in turn, become part of their regulative ideal. A model was developed to explain the link between these values, virtue and ethical behaviour in the workplace. This paper builds on that earlier work by further exploring the role of phronesis (practical wisdom) in the perception, selection and implementation of spiritual values in the workplace. This paper contends that spiritual values, particular to spiritual persons and enhanced through phronesis, contribute to the flourishing of individuals and therefore lead to the acquisition of virtue. Phronesis is essential if espoused organisational values are to become a reality in the life of the organisation.