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In the context of the Thai socio-cultural system, this paper analyzes the work-related values, factors that motivate workers and managers and their patterns of behavior in government and private sectors. Two nation-wide surveys identified 9 value orientations: the Ego, Grateful relationship, Smooth interpersonal relationship, Flexibility and adjustment, Religio-psychical orientation, Education and competence. Interdependence, Fun-pleasure, and Achievement-task. The findings show that for the Thai, task achievement value is usually inhibited by social relationship values. However, for the lower class of Thai society like farmers and skilled workers, work values are more oriented towards hard work as there is only a small chance that their work would be in conflict with relations. In conclusion, the author argues for the concept of cultural relativity in the formulation of management and organizational theories.  相似文献   
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