社會民眾把事業成就作怎樣的歸因，可以反映他對社會公平的看法。如果認為成就來自於能力、努力，顯示他認為社會是較為公平的；反之，如果認背景、關係才是成功的條件，那麼社會是較不公平的。內有學者曾以1992年「臺灣地區社會變遷基本調查」的資料作分析，結果發臺灣地區絕大多數的民資都把事業成就歸因於努力、才智等內在素，即一般民眾都相信只要肯努力就會成功。關於民眾這種認知，上述學者認為是社會上傳播著「有志者事竟成」這種社會價值觀，使得大家願意努力工作。
本研究從社會學大師派森思(Taloctt Parsons)的觀點出發，把學校系統視為傳遞該社會價值的管道，分析教科書中是否傳遞「有志者事竟成」這種價值觀。並且把負責傳遞這種信念的人—教師篩選出來，比較中小學教師與其他職業者對於事業成就的歸因，看看是否教師較其他職業者更傾向內控歸因。這除了可檢驗過學者的假設，也可以看看臺灣民眾在不岣年代裡，對於成就歸因的看法是否有所變化。
文獻皆析顯示中小學教科充斥著有志者事竟成這種價值觀。進一步使用「臺灣地區社會變遷調查資料」作量化分析的結果也顯示：儘管牛代不同，臺灣民眾仍然都傾向把事業成就作內在歸因，相信努力必會成功；而且中小學教師比其他職業者更傾向於把事業成就作內控歸因。這個結果可以說間接地反映出學校教育在傳遞這種內控信念的社會價值觀。而且在控制中小學教育年數之後，教師的這種特殊性就消失了，由可見，中小學教育是影響民眾攏成就作內控歸因的一個重要關鍵。
本研究除了以實證研究支持研究的假設以外，還更進一步釐清教育對於成就歸因的影響。亦即過研結論都強調社經地位對於內控歸因的正影響，本研究則指出：社經地位中的教育才是主要的影響因素。

The view that people attributes to success shows the viewpoints of social justice to people. If the persons deem society to be just, their views of achievement will reveal the abilities and exertions that is important. On the contrary, the folks think the backgrounds and relationships are the causes of success, then the society is not just. In Taiwan, a scholar analyses the 1992 data of the survey of social change that the results show the majority to attribute success in the exertions and intelligences. The meanings are the folks to believe that the exertions will be able to succeed. The scholar thinks the beliefs of the folks to come from the social values that the exertions will be successful.
The study comes first from the theory of Talcott Parsons, who thinks education is the route to deliver the social beliefs. The study will also analyze the textbooks if they deliver the value that the exertions will be successful. Meanwhile, it also sees if the teachers are more internal attributive than the other works. This can test the supposition of the study of the scholar, and the researcher will compare the data 1992 and 1997 to show the attributions of success in Taiwan.
The data analysis reveals textbooks to deliver the values that the exertions will be successful, besides, the 1997 data of the survey of social change also shows that Taiwanese believe the exertions being successful, and the teachers are more internal attributive than those with other jobs. The results indirectly explain educations to deliver the internal beliefs, and when the study controls the factor of educational years that teachers are no more internal attributive than those with other jobs. The educational years of primary schools and high schools are the key points to cause the attributions of success.
The actual study data supports the supposition and clears educational effect to the attributions of success. In other words, the past studies reveal the social status to effect internal attributions, the results show the educations that are one of the social status to be the main effect.