Using computer-aided content analysis, we assessed the strength of nin
e values-authority performance, reward, normative, commitment, partici
pation, leadership, teamwork, and affiliation-in 88 large Australian o
rganizations. Cluster analysis was used to categorize each organizatio
n as having one of four value structures: elite, leadership, meritocra
tic, or collegial. Organizations classified as having different value
structures differed in a theoretically consistent way in how their mem
bers described organizational change. We discuss the implications of t
hese findings for the values theory and the use of content analysis fo
r the study of organizational values.