This text develops a comprehensive and systematic framework and utilizes statistical method to study work values and comparison of employees in the USA and Japan. It pays attention to qualitative theory building and also quantitative computerized research methods. The text is designed for: those interested in American and Japanese employees and management, in American and Japanese cultures, in cross cultural comparative studies, in LISREL models, managers, organizational theorists, sociologists, psychologists, and researchers interested in quantitative computer usage.