本研究目的在調查比較個案公司新加坡與台灣兩地工廠員工「工作價值觀」之異同，企圖協助企業經營者以「工作價值觀」差異研究，理解組織內成員工作價值觀，藉此作為該公司增設、修訂或廢除現行經營管理制度之參考；台灣企業面對國際化競爭壓力，跨國經營之企業組織有增無減，經營者是否理解當地員工工作價值觀通常是投資與否及經營成敗的關鍵條件。
本研究針對個案公司台星兩地277名員工，發出260份問卷，總共回收新竹與新加坡各65份，共130份問卷有效問卷，研究結果發現：
一、台灣勞工與新加坡華裔勞工對「目的性」工作價值觀重視排序一致，依序為利他價值、成長價值、生存價值、尊重價值。
二、台灣勞工比新加坡華裔勞工明顯重視「成長」與「生存」兩構面目的性工作價值觀。
三、台灣勞工比新加坡華裔勞工明顯重視「才幹務實」與「能力理智」工具性價值觀。
四、個案公司台灣和新加坡兩地員工一樣重視「利他」、「傳統倫理」、「謙和寬容」價值。
五、個案公司員工不因人口特徵與個人屬性不同，影響雙方工作價值觀異同。
基於雙方同具「利他」目的性工作價值傾向，本研究建議個案公司實施團體績效獎金；同時因為傳統倫理價值觀式微，個案公司應精簡組織架構、減少溝通流程；針對台星雙方具有明顯差異之「成長、生存、能力理智、才幹務實」等價值取向之台灣員工，經營者可以考慮實施內部招募、員工輪調等適才適所的任用政策，並且善用台灣積極進取的工作價值觀，發展創新研發中心。

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