Social systems, from global societies to small organizations, are made up o
f human beings. Acknowledgement of this fact has important epistemological
implications, since, contrary to some theoretical formulations e.g., the 's
ociety without men' of N. Luhmann, only by regarding human beings as the cr
ucial element of any type of society is it possible to perceive their needs
and therefore the values supposedly intended to satisfy them. The 'need/va
lue' binomial thereby becomes the essential prime material of sociological
analysis. Both NEEDS as a factor of motivation and VALUES as a factor of sa
tisfaction can be operationalized and quantified to depict the principal ac
hievements of complex social organizations, their deviation from predetermi
ned standards and the extent to which they ultimately adapt to the environm
ent. Standardized and therefore comparable axiological profiles comprise a
tool that can be generally applied to establish a preliminary measure of th
e degree of overall organizational efficiency. The concept of organization
is taken here in its broader sense and is appilcable to any type of society
organized so as to achieve certain goals. Copyright (C) 2001 John Wiley &
Sons, Ltd.