The research described here is the continuation of several years of the subject matter of research on MANAGEMENT BY VALUES (MBV), which has been realized since 2012 within the framework of self-analysis by the College of Science on Entrepreneurship of SGH Warsaw that is also run with the participation of scientific and research employees from other colleges.

In the period of 2013–2014, empirical research was executed which consisted of the following:

Two copyright studies are directly related to this research, namely Andrzej Herman on the issue of the axiology of economic values and the proposition of the catalogue of values by Tadeusz Oleksyn which is a modified version of a similar catalogue dating from the year 2012. Both of these works have been presented in section 3 of the herein work.

The work has been carried out within the framework of statutory research of College of Science on Entrepreneurship of SGH Warsaw (research no. KNOP/S/03/14) by the employees of the aforesaid college with the participation of Izabela Stańczyk PhD from the Faculty of Management and Social Communication of the Jagiellonian University in Cracow and Grzegorz Sobiecki PhD from the Faculty of Economics and IT of Warsaw University of Life Sciences.

The undertaking of this subject matter was the result of the conviction of both the authors, as well as the people from the management team of the Warsaw School of Economics that accepted and financed it on the premise that management should both respect and promote values, not only economic values, but also non-economic ones that are important for our contemporary civilization that are frequently precious and cultural heritage of many centuries.