本文從西方工作價值觀研究之現況回顧為起點，詳細區辨了工作價值觀四種概念定義及個別研究取向的發展，包括：與職業行為相關的工作價值、關注於工作行為的價值、工作的意義與重要性、企業倫理價值系統。作者指出工作價值觀研究背後所關切的問題，其實是企圖回答工作本質與工作者觀念有何轉變？不同的工作價值觀如何影響工作者工作行為與相關結果？個體之內在標準如何影響選擇工作或職業？等三個問題。國外近來已經開始對工作價值觀研究進行反省，指出西方工作價值觀研究的幾個問題，包括：概念的未能整合、工作價值研究的非歷史取向、缺乏對不同文化的關心、缺乏對背後意識型態的覺察。從這些問題的提醒，本文進一步回顧台灣工作價值觀之研究狀況，發現研究之數量日益增加，顯示此一議題愈受重視。從客位與主位研究途徑回顧之結果，發現大部分之研究都屬於客位途徑，但累積之成果卻相對有限，並存在一些問題，例如概念未能釐清、文化適用性問題、缺乏社會歷史脈絡的關心、與測量工具的限制等。另一方面，主位途徑研究雖在相對少數，但注意到文化差異，有三條研究軌跡仍在持續進行，並積累出具文化特殊性的成果與研究方向，仍需持續投入與開展。然而主位途徑研究目前尚未完整掌握國人之核心工作價值觀，測量工具也需再改善。本文最後提出工作價值研究之未來展望與前進方向，並嘗試提出兩個初步假設模式，以供有興趣投入之學者參考。
The authors distinguished four definitions of work values and asserted that focal interests of work values research are to understand the nature of work, the change of work values, the effects of work values on performance and related outcomes, and the effects of the individual's value system on his job choice. The amount of work values research in Taiwan is increasing indicating that the issue is receiving more attention now. However, most of these studies adopted the etic approach, using Western concepts and tools directly. Major shortcomings include the lack of clear theoretical concepts, lack of consideration of social contexts, and problematic measurements. In the recent years, three tracks of studies adopting the emic approach have emerged. The first one attempted a theoretical test on the Pos-Confucian hypothesis, the other two are trying to incoporate cultural factors and to develop an indigenous scale of work values. These studies have progressed on culture issues, but there are still theoretical and methodological problems. In response to those problems, the authors proposed two theoretical models and outlined directiors for future research.
