本研究對作者以往工作價值的分類概念作了檢討與修正，並根據華人家庭與工作價值發展模式推論親代與子代價值可能發生的差異或認同，經由對偶分析驗證親子間工作價值的傳遞與變遷，研究結果支持大部分假設。整體趨勢上，子代比親代更傾向於將工作關係視為一種工具性的社會關係：比較重視自我成長、自主獨立與均衡的生活、權勢敬重與財富的目的價值，以及積極進取、開明與尊重個人等修身處世價值；較不重視人情面子與寡欲不爭等傳統修身價值。在價值傳遞方面，父母的價值觀大多與子女有正向關聯：父親或母親的專業成長與自我實現、發揮創意、利他服務、均衡生活、和諧本分、人情面子、寬恕謙和；父親的心靈滿足、和諧互信、安定保障；母親的積極進取、尊重個人與自律誠信等價值與子代對應的價值都有顯著正相關。親子關係親密程度的確會調節某些價值的傳承，親子越親密，親代價值的確越可能影響子代價值，卻不一定帶往相同方向，而是更選擇性的接受或挑戰父母的價值觀，親子關係親密的家庭中，親子之間的某些價值觀反而有負向關聯，包括權勢敬重與財富和寡欲不爭。

The authors developed an indigenous Taiwanese family and work model as well as work value scales. A dyadic analysis of parent/child work values revealed that children are more likely than their parents to emphasize the values stressed in instrumental relationships and less likely to emphasize values related to intimate or mixed relationships. Children emphasized work values such as self-actualization, altruism, social respect, monetary rewards, aggression and competition, openness, and respect for individuals. They identified their parents with values such as self-actualization, creativity, altruism, balanced life, harmony and face, forgiveness, and humility. However, children also inherited values from their parents; the parent-child relationship moderated value transmission. Those who had a more intimate relationship with their parents were less likely to identify with their parents' extrinsic reward values and self-restraint values, and more likely to identify with their parents' autonomy and independence, support of individual rights, self-discipline, honesty, and industry values of their parents.