There is a significant number of values that both complement each other and compete with each other. Due to the great variety, there is the need for their grouping, which may be executed in various ways. However, it is difficult, or actually impossible to group values in such a manner as for the divisions to be adequate and separable as a multitude of values indicate relations with different groups, while moreover certain values are of an aggregated nature, synthetic so to speak, whereas others are more elementary. There are various sets of values and the ties between them which are frequently of the nature of conjunction – composite values have some common values, while others are separate.

In various eras, periods and regions of the world different values have been preferred; alongside the common and timeless ones, certain values emerged or increased in terms of importance, while others lost their level of significance. Our research relates to the values that are significant in terms of contemporary management in Poland. These values are approximate to those that are acclaimed in the EU, of which we have been formally part of since 10 years ago, although our historical and cultural ties with Europe have an incomparably longer history.

In management that respects values, the significance that is attributed to them is relevant. Without the familiarity of this significance and explicitness of the notions, it would be difficult to analyse these values and deal with the issue in general. Hence, the project of the catalogue of values for use in management was prepared (T. Oleksyn 2012; slightly modified version dating from 2014 is presented in the third section of this report), encompassing 30 chosen values, set out in four groups of values as follows:

This type of catalogues are scarce in terms of their preparation in the world; in the majority of cases they relate to the values respected by employees or in business. A catalogue of values for use in management or economics is even more difficult to find.