PERSONAL VALUES AND THE USE OF SOURCES OF GUIDANCE AT WORK: A COMPARISON BETWEEN THE UNITED STATES AND BRAZIL VALORES PESSOAIS E O USO DE FONTES DE ORIENTAÇÃO NO TRABALHO: UMA COMPARAÇÃO ENTRE OS ESTADOS UNIDOS E BRASIL

Abstract

The objective of this research was to test statistically significant correlations between personal values and employee’s use of sources of guidance when dealing with different events at work, comparing the United States and Brazil. 220 employees from a Brazilian university and 166 employees from an American university filled out a paper-and-pencil questionnaire comprised of two previously-validated scales. Based on the theoretical review, 8 hypotheses were raised to be empirically tested. The findings have practical implications for administrators and human resource professionals, who can benefit from knowledge about correlations between the constructs, especially when it comes to recruiting and selecting processes. Although the research was restricted to analyzing correlations, it elaborated a robust ground for future causality investigations and shed light on the importance of investigating specificities of work-related constructs in different nations, aiming at effective and contextualized management practices in times of raising globalization and internationalization.

Full text

Ribeirão Preto, Julho de 2022
Edição: v. 13, n.2 (2022)
André Luiz Mendes Athayde
andreluizathayde@outlook.com
Universidade Federal de Minas Gerais (UFMG)
Claudio Vaz Torres
claudio.v.torres@gmail.com
Universidade de Brasília (UnB)
Stephanie Jeanne Thomason
sthomason@ut.edu
University of Tampa (UT) - USA
Data de envio do argo: 06 de Abril de 2021.
Data de aceite: 05 de Julho de 2022.
DOI: HTTP://DX.DOI.ORG/10.13059/RACEF.V13I2.858
PERSONAL VALUES AND THE USE OF SOURCES OF
GUIDANCE AT WORK: A COMPARISON BETWEEN THE
UNITED STATES AND BRAZIL
VALORES PESSOAIS E O USO DE FONTES DE ORIENTAÇÃO NO TRABALHO: UMA
COMPARAÇÃO ENTRE OS ESTADOS UNIDOS E BRASIL

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 101
Abstract: The objecve of this research was to
test stascally signicant correlaons between
personal values and employee’s use of sources
of guidance when dealing with dierent events
at work, comparing the United States and Brazil.
220 employees from a Brazilian university and
166 employees from an American university lled
out a paper-and-pencil quesonnaire comprised
of two previously-validated scales. Based on the
theorecal review, 8 hypotheses were raised
to be empirically tested. The ndings have
praccal implicaons for administrators and
human resource professionals, who can benet
from knowledge about correlaons between the
constructs, especially when it comes to recruing
and selecng processes. Although the research
was restricted to analyzing correlaons, it
elaborated a robust ground for future causality
invesgaons and shed light on the importance
of invesgang specicies of work-related
constructs in dierent naons, aiming at
eecve and contextualized management
pracces in mes of raising globalizaon and
internaonalizaon.
Keywords: Personal values. Sources of guidance.
Cross-cultural research.
Resumo: O objevo desta pesquisa foi testar
correlações estascamente signicantes entre
valores pessoais e o uso de fontes de orientação
por colaboradores ao lidarem com diferentes
eventos no trabalho, comparando Estados Unidos
e Brasil. 220 colaboradores de uma universidade
brasileira e 166 de uma universidade americana
preencheram um quesonário papel-e-caneta
composto por duas escalas previamente
validadas. Baseando-se na teoria, levantaram-se
8 hipóteses para serem testadas empiricamente.
Os resultados apresentam implicações prácas
para administradores e prossionais de
recursos humanos, que podem se beneciar
do conhecimento sobre correlações entre os
construtos, especialmente em processos de
recrutamento e seleção. Embora a pesquisa
restringiu-se à análise de correlações, a mesma
elaborou um terreno robusto para futuras
invesgações de causalidade e lançou luz sobre
a importância de invesgar especicidades
de construtos relacionados ao trabalho em
diferentes nações, visando a prácas de gestão
ecazes e contextualizadas em tempos de
crescente globalização e internacionalização.
Palavras-chave: Valores pessoais. Fontes de
orientação. Pesquisa transcultural.
1. INTRODUCTION
In order to interpret and respond to the
events they experience at work, employees
use dierent sources of informaon, which are
atudes known in the literature as sources of
guidance (SOGs) (PETERSON et al., 1990). Smith,
Peterson, and Schwartz (2002) state that the
following groups of SOGs are among the most
frequent in a wide variety of cultural contexts
and situaons at work: the individual’s own
experience; social sources, such as superiors,
subordinates, specialists, and co-workers;
impersonal sources, such as formal rules,
procedures, and informal norms; and country
beliefs.
But what are those work events handled
by employees? Work events include anything
that triggers an employee’s conscious aenon
(SMITH; PETERSON; SCHWARTZ, 2002),
such as situaons in which subordinates are
doing consistently good work; equipment or
machinery used in the department seems to
need a replacement; another department does
not provide the resources or support required;
among other work situaons (PETERSON;
BARRETO; SMITH, 2016).
Classical conngency leadership models
(e.g., SHERIDAN; VREDENBURGH, 1984) argue
that some work tasks and work sengs are
more structured than others, which means that
leaders act according to how structured a task
or seng is. Peterson et al. (1990), however,
proposed something dierent. According
to them, employees’ work varies over me,
according to the situaons they are dealing
with. This means that employees’ atudes
and behavior must change over a day or week
to correspond with changes in the events

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 102
that they are encountering. Such variability in
atudes and behavior in response to changing
situaons – events – is exactly what is found in
work organizaons (PETERSON et al., 1990). This
hypothesis turned out to be known as event-
based conngency hypothesis, the background
of this research.
Although there is strong literature
evidence that employees’ atude of relying
on sources of guidance varies according to the
events they are handling, correlaons between
the use of SOGs at work and employees’ internal
characteriscs are very lile explored in the
naonal and internaonal literature. Thus, the
objecve of this study was to stascally test
signicant correlaons between employees’
internal characteriscs and their reliance on
sources of guidance when dealing with dierent
events at work. This purpose naturally leads us
to one of the most relevant constructs within
Social Psychology: personal values.
There is strong evidence in the literature
that atudes and behaviors are correlated
with the individual’s psychological prole,
such as personal values. Schwartz et al. (2012)
state that personal values are inmately
related to acons, atudes toward objects
and situaons, ideology, presentaon of self to
others, evaluaons, judgments, juscaons,
comparisons of self with others, and aempts
to inuence others.
People are more likely to act by atudes
and behavior that are value expressive
(LONNQVIST et al., 2013), which suggests
that personal values might be correlated with
employees’ atude of relying on sources of
guidance at work. Bardi and Schwartz (2003,
p. 1208) argue that “the natural way to pursue
important values is to behave in ways that
express them or promote their aainment”.
This is the foundaon upon which personal
values were chosen to be invesgated in the
present research along with the use of sources
of guidance at work.
The present study stascally tested
correlaons between personal values and
employees’ use of sources of guidance at
work in two countries: The United States and
Brazil. But what is the main reason behind
comparing this relaonship between the two
countries? Globalizaon is characterized not
only by an increase in the movement of capital
and products but also by mobilizing workers in
dierent markets (ATHAYDE et al., 2019; SILVA;
ORSI; NAKATA, 2013). In this internaonal and
mulcultural scenario, it becomes strategic to
deeper invesgate the specicies of work-
related constructs in dierent naons, aiming
at eecve and contextualized management
pracces. The United States and Brazil were
chosen in the present research, beyond
accessibility reasons, because they are largely
considered culturally dierent in cross-cultural
research (e.g., HOFSTEDE, 2011).
In the following secon, personal values
and sources of guidance will be detailed so
that the study hypothesis may be raised to be
empirically tested.
2. THEORETICAL FRAMEWORK
2.1. Personal values
Personal values are concepons of what
is good, right, and desirable, and are supposed
to aect important choices and pursuits of
individuals, interpersonal aracon, social
exchanges, norms, atudes, and behavior
paerns (KNAFO; ROCCAS; SAGIV, 2011).
According to Schwartz et al. (2012), personal
values are desirable goals that transcend specic
acons and situaons and serve as standards or
criteria for atudes and behavior. Moreover,
they are ordered by importance, and the
relave importance of mulple values guides
atudes and acons. Each value expresses a
disnct movaonal goal. Schwartz’s theory of
basic human values provides an established and
comprehensive taxonomy of guiding principles
in people’s life and species the universal
structure of dynamic relaonship among values.
Personal values are ordered according to
the relave importance given to the other values,
and thus, form an orderly system of priories.
Priories are not established randomly but are
established with movaonal domains. Hence,

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 103
personal values are important constructs for the predicon of atudes and behaviors (TORRES;
SCHWARTZ; NASCIMENTO, 2016), something that has been conrmed in many studies (e.g., SAGIV et
al., 2017). They are broad categories of individual dierences important to the study of persons and
are, by denion, assumed to be cross-situaonally and cross-temporally consistent (DOLLINGER;
LEONG; ULICNI, 1996).
In Table 1, the nineteen personal values are presented, according to Schwartz’s rened theory
of basic human values (SCHWARTZ et al., 2012), which was adopted in the present research, once it
is the most widely used theorecal framework concerning personal values both in the naonal and
internaonal literature.
Table 1 - The 19 personal values in Schwartz’ rened theory
Source: Adapted from Schwartz et al. (2012).
The connecon between personal values, atudes and behaviors was recently reinforced by
Ahmad et al. (2020) by analyzing tourists’ vising intenons towards eco-friendly desnaons. The
results showed that the values self-transcendence and resultant conservaon values had posive
relaonships with atude, subjecve norms, and perceived behavioral control. Personal values
have been considered a signicant predictor of a myriad of atudes and behaviors (e.g., ETTIS,
2022; ATKINSON; KANG, 2022).
2.2. Sources of guidance
When employees have to deal with work events, they operate within a context of alternave
sources of guidance (SOGs), many of which extend beyond the individual (PETERSON; SMITH, 2000).
SOGs may include interpreve structures, such as memories, thoughts, and understandings to
which new events can be connected, and may also include views on events that would likely be
considered by a manager, employee, subordinate, or friend. In addion, prevailing views in society
(e.g., country beliefs) and organizaonal documents (e.g., standard operang procedures) can be
used by organizaon members to verify what guidelines they can oer.
Employees’ reliance on sources of guidance when dealing with dierent events at work has

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 104
been invesgated cross-culturally over the last
decades. Some of these studies will be presented
hereaer. First, Peterson et al. (1990) developed
a quesonnaire to ask employees from ve
electronics plants in four countries – the United
States, the United Kingdom (UK), Japan, and
Hong Kong – to what extent they used ve SOGs
to respond to two categories of events: day-
to-day situaons and unusual problems. The
results indicated that employees responded
dierently to the ve SOGs in the four countries.
The correspondence between reliance on co-
workers for day-to-day and unfamiliar events
was higher for respondents in the USA and UK
than for those in Japan and Hong Kong.
Smith, Peterson, and Wang (1996)
invesgated employees in China, the USA, and
the UK, asking them to describe the extent to
which they used ve sources for handling nine
events. The results indicated that Western
employees rely more upon their own experience
and training, while in China, formal rules and
procedures were predominant.
Smith, Peterson, and Schwartz (2002)
tested the hypothesis that the predominant
values of members of an organizaonal culture
lead them to rely on certain SOGs to respond to
what happens around them. By using samples
from 53 dierent countries, they tested whether
value dierences at the cultural level could
predict typical SOGs used to handle work events.
Smith and Peterson (2005) developed a
meaningful survey in which they obtained data
provided by 7,380 employees from 60 countries
to determine whether demographic variables
were correlated with their reliance on vercal
SOGs to handle the work events they found and
whether these correlaons diered depending
on the characteriscs of the naonal culture.
In the referred study, the authors recognized
that some demographic characteriscs might
have disnct implicaons in specic countries
or cultural groups at the naonal level. Among
other ndings, results pointed out that younger
managers rely more on vercal sources than do
older managers.
Peterson et al. (2010) invesgated the
inuence of employees’ personal values and
employees’ use of guidance sources on e-mail
use. The study was developed in Canada, the
English-speaking Caribbean, Nigeria, and
the USA. Results showed that e-mail use was
posively associated with work contexts that
show high reliance on Specialists, Subordinates,
and Informal Rules.
Smith et al. (2011) invesgated the use
of SOGs by 7,701 employees in 56 countries in
dealing with work events, and the moderang
role of naonal culture in this relaonship.
Correlaons between the sources of guidance
that employees use and the perceived
eecveness of how well these events are
handled were employed. These correlaons
were predicted to vary concerning dimensions
of naonal culture. Results showed that
reliance on one’s Own Experience, on Formal
Rules and Procedures, and one’s Subordinates
was posively correlated with perceived
eecveness globally.
Athayde and Torres (2020) proposed
a new theorecal model of the internal
antecedents of the use of guidance sources at
work by employees while dealing with dierent
events. Their in-depth theorecal review
enabled the proposion of a model according
to which personality traits and personal
values inuence each other, and both might
inuence the employees’ use of guidance
sources at work. Later, Athayde and Torres
(2022) stascally compared employees’ use
of sources of guidance at work in the United
States and Brazil and discussed results in light
of dierences concerning naonal cultural
characteriscs, suggesng that naonal culture
might inuence the priorizaon of specic
guidance sources at work.
2.3. Study hypotheses
Based on the theorecal review of the
constructs, 8 study hypotheses – detailed in
Table 2 – were raised to be empirically tested.

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 105
Table 2 - Study hypotheses
Source: Elaborated by the authors.
3. METHOD
The American sample was comprised of employees from a private university, chosen based
on accessibility reasons, with a total of 9,304 enrolled students; 25 undergraduate courses; 33
graduate courses; 1,600 full-me, part-me, and vendor-contracted employees; and 60 buildings
(including 11 residence halls). The Brazilian sample was comprised of employees from a federal
university campus, also chosen due to accessibility reasons. The refereed campus is comprised of
1,200 enrolled students – 10 of them internaonal students –; 6 undergraduate courses; 8 graduate
courses; 350 full-me, part-me, and vendor-contracted employees; and 20 buildings – including 1
residence hall.
The sampling technique used in this study was non-probabilisc by convenience, according
to which the most available individuals are selected to provide the necessary informaon (HAIR
et al., 2009). The minimum sample size was calculated with the soware G*Power, following
recommendaons from Cohen (1992) for power calculaon in studies of this nature: it was applied
an average eect (w) of 0.25, with a signicance level of 0.05, and a desired stascal power of 0.80.
The calculated minimum sample size was 115 for correlaons.
Employees were rst invited via e-mail to parcipate in the study and were asked to specify a
day and me when the quesonnaire (paper-and-pencil) could be administered to them in person.
The ocial websites of the two universies were used to obtain employees’ e-mail addresses. Out of
the 193 answered quesonnaires in the USA, 27 were discarded because they had more than 10% of
missing values per case. Data collecon took place from February 13th, 2019 to April 30th, 2019. Out
of the 233 answered quesonnaires in Brazil, 13 were discarded because they had more than 10% of
missing values. Data collecon took place from June 3rd, 2019 to October 29th, 2019. The number of

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 106
valid quesonnaires le was 166 in the USA and
220 in Brazil, reaching the calculated minimum
sample size.
Personal values were measured by the
instrument Portrait Values Quesonnaire -
Rened (PVQ-RR) (SCHWARTZ et al., 2012), which
has already been tested and validated in many
countries, including Brazil by Torres, Schwartz,
and Nascimento (2016). The quesonnaire
presents 57 brief descripons of dierent people,
each one with the goals, aspiraons, or desires
implicitly related to the value in queson. The
respondents indicate their similarity concerning
the person described on a scale of six points
ranging from 1 = “does not look anything like
me” to 6 = “looks a lot like me”. With this, it is
suggested that the values implicitly presented in
the descripons of the items allow the inference
of respondents’ personal values. Each of the
19 values is represented by 3 descripons,
comprising the 57-item quesonnaire.
The applied data collecon instrument
regarding the use of sources of guidance
(SOGs) when dealing with work events was the
Managerial Decisions Quesonnaire – Global
(Mdq1GL), which was piloted by Peterson
(1987) and later revised by Peterson, Barreto,
and Smith (2016), in its English and Portuguese
versions. The events – situaons – described in
the Mdq1-GL were selected as likely to occur
within the work of any type of organizaon in
any naon: “When one of your subordinates
is doing consistently good work”, “When some
of the equipment or machinery used in your
department seems to need replacement”,
“When another department does not provide
the resources or support you require”, “When
there are diering opinions within your own
department”, “When you see the need to
introduce new work procedure into your
department”, and “When the me comes to
evaluate the success of new work procedures”.
The phrasing for each event was: “When
[event] …, to what extent are the acons
taken aected by each of the following?”. For
each event, the queson was followed by a
lisng of nine sources of guidance, described
as follows: a) “Formal rules and procedures”
(FRP), b) “Unwrien rules about ‘How we do
things around here’” (informal rules - IR), c) “My
subordinates” (SUB), d) “Specialists” (SPE), e)
“Other people at my level” (co-workers - CWO),
f) “My superior” (SUP), g) “Opinions based
on my own experience and training” (OEX),
h) “Beliefs which are widely accepted in my
country about what is right” (country beliefs –
CB), and i) “People outside this organizaon”
(POU). Responses were made on 5-point Likert-
type scales, anchored by terms ranging from 1=
“not at all” to 5= “to a very great extent”.
The rst event, related specically to
subordinates, was discarded in the present
study, once this event applies only to managers,
and the present research does not dier
managers from non-managers. Further, for
the same reason, the source of guidance “My
subordinates (SUB)” was also discarded from
the other ve events le in the present study.
Hence, compared to the original quesonnaire
(Mdq1GL) by Peterson, Barreto, and Smith
(2016), the quesonnaire administered in the
present research has one less event and one less
source of guidance. Nevertheless, it is important
to point out that this does not mean data loss,
given the fact that the reliance on SOGs, in
previous studies, was measured by calculang a
mean across all events, that is, the events were
not analyzed separately. The same procedure
was adopted in the present research.
The nal part of the quesonnaire covered
sociodemographic items, and, as described
earlier, the quesonnaire was administered in
person (paper-and-pencil), once the electronic
applicaon, even being more convenient,
would greatly limit comparability of the present
research with previous studies on SOGs, which
adopted the paper-and-pencil format.
Stascal analyses were performed
by using the soware IBM® SPSS® Stascs
20.0 (Stascal Package for Social Sciences).
Following recommendaons by Tabachnick and
Fidell (2001) and by Miles and Shevlin (2001),
the variables were checked for their normal
distribuon. Addionally, bias in scale use was
eliminated by mean-centering of guidance
source rangs provided by each respondent.

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 107
At last, descripve stascs and Pearson correlaon tests (r) were run to discuss the dierences
between the United States and Brazil.
Table 3 - Respondents’ sociodemographic characteriscs – categorical variables
Source: Elaborated by the authors.
Table 4 - Respondents’ sociodemographic characteriscs – interval variables
Source: Elaborated by the authors.
Regarding the American sample, the highest personal-value means were Benevolence-
Care (M=5.20; SD=0.67), Benevolence-Dependability (M=5.11; SD=0.68), and Universalism-
Concern (M=4.92; SD=0.84), and the highest means for guidance sources were Superiors (M=3.75;
SD=0.77), Formal Rules and Procedures (M=3.51; SD=0.73), and Informal Rules (M=3.19; SD=0.86).
Concerning the Brazilian sample, the highest personal-value means were Universalism-Concern
(M=5.35; SD=0.69), Benevolence-Care (M=5.34; SD=0.62), and Benevolence-Dependability
(M=5.10; SD=0.81), and the highest means for guidance sources were Superiors (M=3.78; SD=0.82),
Formal Rules and Procedures (M=3.77; SD=0.73), and Co-workers (M=3.19; SD=0.75). More details
are shown in Table 5.

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 108
Table 5 - Personal values and Sources of Guidance – Descripve stascs
Source: Elaborated by the authors.
Focusing on the main objecve of the research, that is, to stascally test signicant correlaons
between personal values and the use of sources of guidance at work, results for the American and
Brazilian samples are presented, respecvely, in Tables 6 and 7 (next page).

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 109
Table 6 - Correlaons between the study constructs – USA
Note: *p < 0.01; **p < 0.001.
Source: Elaborated by the authors.
Table 7 - Correlaons between the study constructs – Brazil
Note: *p < 0.01; **p < 0.001.
Source: Elaborated by the authors.
5. DISCUSSION
According to study hypothesis 1 (H1), it was expected that the personal-value scores would
present high means in both countries, once the personal-value structure is universal (SCHWARTZ et
al., 2012) and cross-situaonally consistent (DOLLINGER; LEONG; ULICNI, 1996). This hypothesis was
supported, since none of the 19 personal values presented score mean close to one – minimum score
in the scale. On the contrary, personal-value score means ended up being close to the maximum
score in the scale (6), both in the USA and Brazil.
Regarding the use of sources of guidance at work, Smith, Peterson, and Schwartz (2002) state
that the following groups of SOGs are among the most frequent in a wide variety of cultural contexts
and events at work: the individual’s own experience, based on previous experience and training;
social sources, based on superiors, subordinates, specialists, co-workers, and people outside the
organizaon; impersonal sources, based on formal rules or informal norms; and beliefs that are
spread in a naon. All aforemenoned groups of SOGs are present in the instrument Managerial
Decision Quesonnaire Global (Mdq1GL), administered in the present research. Because of that,
according to study hypothesis 2 (H2), it was expected that none of the eight guidance sources would
present a score means close to one – minimum score on the scale. This expectaon was conrmed
for all SOGs, except for People Outside Organizaon, which was the guidance source with the lowest

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 110
mean both in the USA (M=1.99; SD=0.80) and
in Brazil (M=1.64; SD=0.71). Moreover, both
in the USA and in Brazil, Superiors (M=0.75;
SD=0.77; M=3.78; SD=0.82) and Formal Rules
and Procedures (M=3.51; SD=0.73; M=3.77;
SD=0.73) were the SOGs with the highest
means. Specically, regarding Formal Rules and
Procedures, this result has theorecal support,
as reliance on this SOG has been proven to be
strong universally (SMITH et al., 2011), as was
expected by study hypothesis 3 (H3).
According to study hypothesis 4 (H4),
the personal value Self-Direcon-Acon,
as the freedom to determine one’s acons
(SCHWARTZ et al., 2012), was expected to be
posively correlated with the use of one’s Own
Experience as a SOG. In the USA, this hypothesis
was rejected, due to the absence of signicant
correlaons between the two constructs. In
Brazil, this hypothesis was supported (r = 0.18,
p < 0.001).
The personal value Power-Dominance,
as the power through exercising control over
people (SCHWARTZ et al., 2012), was expected
to be negavely correlated with social SOGs
such as Specialists, Coworkers, Superiors, and
People Outside Organizaon, because people
who score high on Power-Dominance would
naturally want to inuence other people and not
be inuenced by them as a source of guidance.
In the USA, this hypothesis (H-5) was supported
only for the SOG Superiors, because a negave
correlaon was found only between Power-
Dominance and Superiors (r = -0.24; p < 0.001).
In Brazil, this hypothesis was rejected, due to
the absence of signicant correlaons.
According to study hypothesis 6 (H6), the
personal value of Tradion, which reects in
maintaining and preserving cultural, family, or
religious tradions (SCHWARTZ et al., 2012),
was expected to be posively correlated with
the use of Country Beliefs as a SOG at work. In
the USA, this hypothesis was rejected, due to
the absence of signicant correlaon. On the
other hand, this hypothesis was supported in
Brazil (r = 0.17, p < 0.001).
Another personal value, Conformity-
Rules, as the compliance with laws and formal
obligaons (SCHWARTZ et al., 2012), was
expected to be posively correlated with the
use of Formal Rules and Procedures as a SOG
at work (H-7). This hypothesis was supported in
the USA (r = 0.16, p < 0.01) and rejected in Brazil,
due to the absence of signicant correlaon.
At last, according to study hypothesis 8 (H-
8), the personal value Universalism-Tolerance,
which reects in acceptance and understanding
of those who are dierent from oneself
(SCHWARTZ et al., 2012), was expected to be
posively correlated with social SOGs, such as
Specialists, Co-workers, Superiors, and People
Outside Organizaon. This hypothesis was
rejected both in the USA and in Brazil because
no signicant correlaon was found between
the constructs.
Table 8 summarizes the study hypotheses
that were supported and the ones that were
rejected by the empirical results of the present
invesgaon.

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 111
Table 8 - Hypotheses x Results
Source: Elaborated by the authors.
With respect to the main results within the American sample, it was found that American
employees who score high on the personal value Power-Dominance are the ones who rely less
on Superiors as a guidance source at work. This result makes much theorecal sense, because
employees who score high on the personal value Power-Dominance are characterized by power
through exercising control over people. In this sense, it is reasonable to assume that they tend not
to rely on their main authority within the organizaonal environment – Superiors – as a guidance
source when dealing with dierent events at work.
It was also found that American employees who score high on the personal value Conformity-
Rules are the ones who rely more on Formal Rules and Procedures as a guidance source at work. This
result also makes much theorecal sense, because employees who score high on the personal value
Conformity-Rules are characterized by compliance with laws and formal obligaons. In this sense,
it makes sense that they tend to be compliant with the most standardized wrien rules within their
organizaonal environment.

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 112
Regarding the main results within the Brazilian sample, it was found that Brazilian employees
who score high on the personal value Self-Direcon-Acon are the ones who rely more on their Own
Experience as a guidance source at work. Once the personal value Self-Direcon-Acon is related to
freedom to determine one’s own acons, it makes much theorecal sense that, when dealing with
dierent events at work, they tend to strongly rely on their own experience, determining their own
acons.
It was also found that Brazilian employees who score high on the personal value Tradion
are the ones who rely more on Country Beliefs as a guidance source at work. This result also makes
much theorecal sense, because employees who score high on the personal value Tradion are
characterized by maintaining and preserving cultural, family, or religious tradions. In this sense,
it is reasonable to assume that they tend to take into consideraon beliefs that are spread in their
country as to what is right.
Table 9 summarizes the most relevant results in the American and Brazilian samples.
Table 9 – Most relevant results in the American and Brazilian samples
Source: Elaborated by the authors.
Having analyzed the main results regarding the raised study hypotheses, it is relevant to
describe and discuss other signicant correlaons found in the present research that were not
covered by the study hypotheses. Some of them will be presented hereaer.
First, in the American sample, the use of Own Experience as a guidance source at work was
posively correlated with the personal value Power-Dominance (r = 0.21, p < 0.01), which is a
personal value concerned with exercising control over people (SCHWARTZ et al., 2012). Hence, it is
reasonable to assume that the employee’s Own Experience may be used as an instrument of control
over people when dealing with dierent events at work.
The personal value Power-Resources was posively correlated with the use of Country Beliefs
as a guidance source at work (r = 0.18, p < 0.01). The personal value Power-Resources is related
to exercising power through control of material and social resources (SCHWARTZ et al., 2012),
and its correlaon with Country Beliefs may be discussed in the light of American naonal culture
characteriscs. According to cross-cultural research (e.g., HOFSTEDE INSIGHTS, 2021), the United
States scores high on the cultural dimension Masculinity, which is characterized by compeon,
achievement, and success. Typically, Americans work so that they can obtain monetary rewards and,
consequently, aain higher status based on how good they can be. Many American workers will
move to a fancier neighborhood aer each and every substanal promoon (HOFSTEDE INSIGHTS,
2021). In this sense, relying on Country Beliefs as a guidance source seems compable with the
personal value Power-Resources in the United States.
Another stascally signicant correlaon within the American sample was found between
the personal value Security-Personal and the use of Formal Rules and Procedures as a guidance
source at work (r = 0.17, p < 0.01). The personal value Security-Personal regards safety in one’s
immediate environment (SCHWARTZ et al., 2012), hence, it is reasonable to assume that relying
on Formal Rules and Procedures may be a way by which American employees seek security within
their immediate environment, that is, by being compliant with wrien formal rules within their

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 113
department.
American employees’ reliance on their
Own Experience also was posively correlated
with the personal value Security-Societal (r
= 0.15, p < 0.01), which is a personal value
concerned with safety and stability in the wider
society (SCHWARTZ et al., 2012). This result
can also be discussed in the light of American
naonal culture characteriscs. According
to cross-cultural research (e.g., HOFSTEDE
INSIGHTS, 2021), the United States scores high
on the cultural dimension Individualism. The
United States is one of the most individualisc
cultures in the world. People are expected
to take care of themselves and their families
without the support of others. In the business
world, employees are expected to be proacve,
and decisions are based on merit (HOFSTEDE
INSIGHTS, 2021). Thus, it makes theorecal
sense that American employees may seek safety
by relying on their Own Experience, which is
a SOG compable with a characterisc of the
American wider society.
The personal value Conformity-Rules was
negavely correlated with Own Experience
as a guidance source at work (r = -0.22, p <
0.001). It means that American employees who
value compliance with rules, laws, and formal
obligaons are the ones who do not rely on
their Own Experience. Moreover, the personal
value Benevolence-Dependability was posively
correlated with reliance on Superiors (r = 0.21, p
< 0.001) and negavely correlated with Country
Beliefs (r = -0.20, p < 0.001) as guidance sources
at work. It means that American employees who
score high on the personal value Benevolence-
Dependability, which is concerned with being a
reliable and trustworthy member of the ingroup
(SCHWARTZ et al., 2012), are the ones who rely
more on Superiors and less on Country Beliefs
as guidance sources at work. These results
make theorecal sense, once, by subming
to Superiors and by avoiding individualisc
American country beliefs, employees may
demonstrate their dependability in the
organizaonal ingroup.
With respect to the Brazilian sample,
some stascally signicant correlaons
were found, beyond the ones approached
by the study hypothesis. First, the personal
value Self-Direcon-Though, which is related
to freedom to culvate one’s own ideas and
abilies (SCHWARTZ et al., 2012) was negavely
correlated with Superiors (r = -0.14, p < 0.01)
and posively correlated with Own Experience
(r = 0.21, p < 0.01) as guidance sources at work.
These results make much theorecal sense, once
employees who search for freedom to culvate
their own ideas and abilies will tend not to
rely on their main authority within the work
environment – Superiors – and will be likely to
rely on their Own Experience, culvang their
own ideas and abilies.
The personal value Tradion, which is
concerned with maintaining and preserving
cultural, family, or religious tradions
(SCHWARTZ et al., 2012) was negavely
correlated with the use of Co-workers (r = -0.14,
p < 0.01) as a guidance source at work. At rst,
it seems that this result is not compable with
Brazilian naonal culture characteriscs, once
cross-cultural research (HOFSTEDE INSIGHTS,
2021) consider Brazil a collecvist country,
which means that employees who score high
on the personal value Tradion were expected
to rely on their Co-workers. Nevertheless, as
highlighted by Triandis et al. (2011), collecvist
cultures are not idencal in their collecvism.
According to them, it is relevant to recognize
an important disncon between vercal and
horizontal collecvist cultures. While vercal
collecvist cultures see some members of the
ingroup as more important than most members
of the ingroup (e.g., superiors, in comparison
to other members of a department, such as
co-workers, subordinates, and specialists),
horizontal collecvist cultures see most
members of the ingroup as equal. Thus, it is
reasonable to assume that the weak reliance
of Brazilian employees on Co-workers may be
inuenced by the fact that the Brazilian naonal
culture is a vercal collecvist culture.
At last, the personal value Benevolence-
Dependability, which is concerned with being
a reliable and trustworthy member of the
ingroup (SCHWARTZ et al., 2012), was posively

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 114
correlated with the use of Formal Rules and
Procedures (r = 0.13, p < 0.01) and negavely
correlated with People Outside Organizaon
(r = -0.18, p < 0.001) as guidance sources at
work. This means that Brazilian employees who
score high on the personal value Benevolence-
Dependability are the ones who rely more on
Formal Rules and Procedures and who rely less
on People Outside Organizaon as guidance
sources at work. It makes much theorecal
sense that employees who seek to be a reliable
and trustworthy member of the ingroup will
tend to rely more on the wrien formal rules
of their departments and to rely less on people
who are not part of the ingroup – People Outside
Organizaon.
6. FINAL REMARKS
The present research successfully
achieved its central objecve: to stascally test
signicant correlaons between personal values
and employees’ reliance on sources of guidance
when dealing with dierent events at work,
comparing the United States and Brazil.
These ndings have implicaons for
organizaonal administrators, decision-
makers, human resource professionals, and
psychologists. The development of human
resources policies can benet from knowledge
about correlaons between personal values and
employees’ atudes of relying on sources of
guidance when dealing with dierent events at
work, especially when it comes to recruing and
selecng processes.
If a company in the USA, for instance,
fosters the use of Formal Rules and Procedures
and wishes that its employees rely mostly on
standard operang procedures at work, the
ndings of the present research suggest that
job candidates with high scores in the personal
value Conformity-Rules are likely to be the ones
who will rely more on this desired source of
guidance when dealing with dierent events at
work, and this can be assessed in recruing and
selecng processes.
Similarly, if a company in Brazil, for
instance, wants to hire highly experienced
professionals who are proacve and who rely
mostly on their own experience or previous
training, the ndings of the present research
suggest that job candidates with high scores
in the personal value Self-Direcon-Acon are
likely to be the ones who will rely more on this
desired source of guidance when dealing with
dierent events at work, and this, as well, can be
assessed in recruing and selecng processes.
Besides praccal implicaons, the ndings
of this study also present theorecal implicaons.
It is relevant to highlight that there is a lack of
studies in the literature focused on invesgang
the possible internal antecedents of the use
of guidance sources at work. Therefore, this
study, despite restricted to correlaon analysis,
theorecally contributes to future invesgaons
aimed to explain the use of guidance sources at
work by using predicve theorecal-empirical
models.
The ndings of the present invesgaon
suggest signicant personal values that are
important constructs to be included in the
predicve model of the use of sources of
guidance at work in the United States and Brazil
in future empirical studies. A natural limitaon
is that this study was restricted to exploring
stascally signicant correlaons between the
constructs, however, it has to be acknowledged
that it elaborated a robust ground upon which
causalies may be invesgated in future studies
in the United States and Brazil. Hence, as
opportunies for future research, it is suggested
that causality studies be carried out through
mulple linear regression or Structured Equaon
Modeling (SEM), as well as by sampling a higher
number of organizaons in both countries
and advancing the invesgaons between
personal values and employees’ use of sources
of guidance carried out cross-culturally in the
present invesgaon.
Regarding the American sample, the
highest means for guidance sources were
Superiors, Formal Rules, and Informal Rules.
Concerning the Brazilian sample, the highest
means for guidance sources were Superiors,
Formal Rules, and Co-workers. These results may
also be deeper invesgated by future studies in

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 115
light of naonal cultural characteriscs.

ATHAYDE, André Luiz Mendes; TORRES, Claudio Vaz; THOMASON, Stephanie Jeanne. Personal Values and the use of
Sources of Guidance at Work: A Comparison between the United States and Brazil. RACEF – Revista de Administração,
Contabilidade e Economia da Fundace. v. 13, n. 2, p. 100-118, 2022. 116
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