在本研究中，研究者假設性別及親子關係會影響工作者父母職責信念的建構，後者則會影響兩性的工作價值觀。研究者以某私立大學畢業的全職工作者為對象，進行調查，回收有效問卷612份。研究結果顯示：（1）子女性別仍會影響他們對父母親職信念的認同，男性工作者比上一代父親要接受親自養育子女；女性工作者則比上一代母親要拒絕傳統母職。男性對各項親職接受度高於女性。（2）工作者和上一代親子關係的品質會影響工作者的父母職責信念。（3）工作者對其父母親在父母職責上負責的程度的知覺亦與他們是否願意承擔父母親職責有正相關。（4）父母職責信念與工作價值的典型關聯分析顯示：工作者父母職責信念與其工作價值有對應之關係型態存在。研究者依分析結果將男性工作者分為「溫柔成長型」與「成就愛家型」；女性工作者則分為「自我成長型」與「傳統務實型」。

The present study was designed to examine factors, which have impact on the construction of parenthood beliefs of Taiwanese college graduated workers. I also intended to delineate the relationship between parenthood and work values. Results revealed that in contrast to previous findings that male were more reluctant than female to involve themselves in parent roles, male workers reported that they were more willing to participate childrearing practices than female workers. Both intimate or conflict father/son relationships inspired male workers to take nurturing, moral disciplinary, and breadwinner father roles. Only an intimate or admiring mother/daughter relationship encouraged female workers to take educative and nurturing mother roles Workers’ willingness to assume parent roles was also positively correlated with their perception on how responsible their parents were on these roles. Parenthood beliefs were also associated with different pattern of work vales. Canonical correlation analysis suggested that both male and female workers could be categorized into two groups based on their parenthood beliefs and work values patterns. Achievement and family oriented male workers emphasized more on both extrinsic reward and competition values. Gentle new good male workers, who emphasized nurturing and educative father roles, were more likely to endorse intrinsic reward and traditional Chinese self-discipline and harmony values. Intrinsic, self-actualized female workers, who rejected traditional mother roles, emphasized more on extrinsic and competition values. Traditional and practical women workers emphasized values such as：extrinsic reward, family care/peace and harmony, competition, interpersonal harmony, self-disciplinary and humble.