This study explored the perception of value similarity between employees and top management. Three types of organizational values were identified including values concerning the use of human resources, the competitiveness of the firm, and the importance of social responsibility. Two organizations and two subpopulations within one organization were examined to determine if differences exist in the way different groups configure their values. The results revealed that the importance of value similarity on the use of human resources was "univocal" or common to both organizations and subpopulations. In contrast, similarity on competiveness values and social responsibility values were found to vary and thus operate uniquely for different organizations and subgroups. The implications of these findings for the universality versus uniqueness debate within the culture literature and the future measurement of organizational value constructs are discussed.