Organizational values : A dynamic perspective

We make the case that there are four distinct forms of organizational values – espoused, attributed, shared and aspirational. These partial, but related forms encompass variation in temporal orientation and levels of analysis. We use these forms to reveal the dynamic nature of organizational values by delineating the evolution of gaps and overlaps between them. We set out a series of propositions, originating from institutional, organizational and managerial sources to explain the nature of movement between these distinct forms of values and the potential implications for organizational behaviour and performance. Finally, we consider the possibilities of this fine-grained analysis of the organizational values concept for future research.