本研究的目的在驗證世代間工作價值是否有差異？以及性別、父母職責信念是否與工作價值觀有關連？研究者認為在價值傳遞過程中，傳統父子軸型的社會重視角色義務的特性會使子女因性別之不同而產生不同之性別角色期望，研究者預期性別角色中的父母職責信念會影響到工作價值觀的形成。研究者以在學大學生為對象進行調查。研究結果顯示：大學生的父母職責信念，仍受到上一代的影響，但已與上一代有差異存在，他們自覺比上一代強調關懷陪伴子女職責。兩性在父母職責信念上仍有差距；男性較為重視傳統父母職責信念。兩性的父母職責信念與工作價值間有不同組型的關係存在。

The purpose of this study was to examine the relationship between parenthood beliefs and work values. The author assumed that societal value transition and acculturation had different impact on men and women's parenthood beliefs and work values. Four hundreds and seventy students were randomly surveyed in a private university based on registration information. The survey results suggested that students' parenthood beliefs were different from those of their parents. However,parents' parenthood beliefs also had direct influences on their children's beliefs. Male and female students tended to hold different parenthood beliefs. Males were more inclined to cling to traditional parenthood beliefs than were females. These beliefs were associated with different work value patterns. Female students who hold modern work values rejected the traditional motherhood, whereas male students who were less inclined to pursue extrinsic rewards were more inclined to be participating fathers.