The purpose of this paper is to integrate research conducted on work values, political values and cultural values to develop a new heuristic model of values that can be applied to workplace outcomes.

This is a conceptual paper that draws upon the work values, political values and cultural values literatures and the “similarity leads to attraction” and “dissimilarity leads to repulsion” hypotheses to advocate an integrative conceptual model spanning these constructs.

Integrating the three types of values with the underlying hypotheses of “similarity leads to attraction” and “dissimilarity leads to repulsion”, an internally consistent two-factor model of values is developed. This heuristic model argues that one set of factors causes value congruence and its associated outcomes and a different set of factors causes value incongruence and its associated outcomes. By conceptualizing value congruence and value incongruence as a two-factor theory, the idea is advanced that people do not assess value similarity and value dissimilarity unidimensionally, but these are two separate dimensions supported by different theoretical hypotheses and processes.

Previous conceptual work on values has isolated different types of values and considered them separately. A contribution is made by integrating the three main streams of values research. The paper is the first to advocate a two-factor theory to values and the first to incorporate the “similarity leads to attraction” and “dissimilarity leads to repulsion” hypotheses. The model repositions the focus for future research on value congruence and incongruence.