The conclusion of the study is that it is not possible to generalize the results for the entire accounting and auditing industry based on the collected empirical data, as the answers are too varied. It is mainly the respondent group’s answers as a whole that differ from each other. On the other hand, the data collected have nevertheless come to different 3 views on work values and its generational differences that can be of value for further research. What could be studied was that the respondent groups within Unions and HR/Recruitment perceived Security in general as the most attractive work value today. Overall, they had a different view of which work values were valued by the employees /members in comparison to managers who worked directly in the accounting and auditing industry, who viewed Achievement as the most important and common work value. Common to all respondents was that Civility was also highly valued.