The three practices I would assign the highest priority are: sales culture, employee training, and accountability. Wells Fargo has an aggressive sales culture that creates incentives for employees to encourage them to meet unrealistic sales targets; which led to unethical approaches. Many Wells Fargo employees made minimum wage and were often under a lot of pressure to open new accounts or provide new services. The company applied pressure in multiple forms such as: earning incentives, risk losing their jobs, etc. Between $2011$ and $2016,$ Wells Fargo fired around $1\%$ of their employees for not meeting goals. The pressure to meet daily targets would lead to employees opening accounts in their friends or families names $($Witman$,2018).$ This pressure to meet sales targets led to employees opening unauthorized accounts and doing unethical things to help reach sales targets, gain incentives, maintain their jobs, etc. To address this practice I would work on improving the sales culture and work incentives by removing the pressure on sales targets and having employees focus on customer satisfaction, ethical behavior, etc. I would put more emphasis on the need of fostering a culture and structure where employees feel comfortable and safe reporting unethical behavior.

Wells Fargo needs to improve employee training. The lack of proper training and ethical education aided in the creation of a culture where unethical behavior was normalized or ignored. The bank had ethics rules in place that should have been able to prevent these actions if followed. The bank also provides employees with a hotline to call to report ethical concerns which can be done anonymously $($Witman$,2018).$ To address this practice I would invest more in ethics training programs for employees; emphasizing the importance of integrity, honesty, and compliance with rule and standards. This training should be continued and reinforced regularly by the bank through a variety of options to ensure employees are being trained.

Wells Fargo needs to improve accountability. The bank was accused of opening unauthorized accounts, firing employees for violating policy; without addressing what caused the violations, and not noticing and preventing these issues before it became such a large problem $($Witman$,2018).$ The lack of accountability and oversight by the bank's management led to this situation getting this big. This allowed unethical practices to grow throughout the bank without proper consequences. Managers oversee a variety of aspects related to employees. Almost every manager has some form of responsibility in accounting or bookkeeping transactions. For example, the teller supervisor at a bank oversees tellers who process financial transactions; these transactions are all entered into the accounting systems that creates the financial reports $($Gilbert$,2016).$ To address this practice I would implement a proper system that holds management accountable such as: managers, higher ups, etc who should be accountable for their departments' actions. This would ensure management takes their job more seriously and provides timely and transparent disciplinary actions for violations. Also, when there are reports of concerns they will be taken more seriously.

There are several factors about Wells Fargo's corporate culture that are likely encouraging these practices such as: pressure to meet sales targets, lack of accountability, and management. Wells Fargo has a sales$-$driven culture that prioritizes the need to meet sales targets that negatively affects the bank's culture and causes unethical practices. The bank$$s culture has failed to hold individuals accountable for unethical behavior and allowed these practices to continue for a long time. Wells Fargo$$s management has continuously ignored the work culture and the factors that contributed to it$.$

To change the overall corporate culture to discourage them I would change the Incentive program and continuously review and adjust the program when needed to ensure that it aligns with the bank's ethical standards and customer goals, instead of focusing on just financial targets. Adding a rewards system for ethical behavior may also help. This system can help reinforce and maintain positive ethical behaviors in employees. By investing in ethics training and other programs for employees it would provide employees with the tools and knowledge they need to handle ethical situations and understand the company$$s stance. Wells Fargo can create an environment where employees feel safe to report unethical behavior; fostering a culture of trust, etc.