Money or Charity: Is It Irrelevant What Employees Strive for as Long as They Fit the Organization's Values?

ABSTRACT Value congruence research is based on the assumption that the alignment of individual and organizational values leads to positive outcomes, irrespective of the particular values involved. This assumption can, however, be questioned based on research indicating that different types of values are related to diverging outcomes. A prime example of this research draws from self‐determination theory (SDT), which asserts that intrinsic values (e.g., contributing to society) are positively related to beneficial outcomes (e.g., well‐being, commitment, OCB), whereas extrinsic values (e.g., fame) are negatively related to such outcomes. We integrate SDT with value congruence research to answer whether outcomes depend on the congruence between individual and organizational values as well as on the content of the values involved. Using longitudinal data from 740 employees and applying polynomial regression analysis, we show that the relationships of individual and organizational values with outcomes depend on the content of values. For instance, when intrinsic values are congruent, work engagement increases with rising individual and organizational values. Conversely, the presence of extrinsic values is associated with increased deviant behavior and emotional exhaustion, even under conditions of value congruence. Our findings advocate a contingency approach to value congruence research, which considers the critical importance of the content of values. We conclude by discussing practical implications and directions for future research.