Purpose - This study aims to examine the impact of work values on entrepreneurial attitudes, and test the moderating effect of entrepreneurial opportunity identification on the above mentioned relationship as well. Research design, data, and methodology - A questionnaire survey was conducted to 258 employees who comes from 8 different types of the enterprises in northwestern of China, and the corresponding research model was verified. Results - The results show that “comfort and security” (one dimension of work values) has a significant negative impact on entrepreneurial attitudes. Another two dimensions of work values, such as “competence and growth” and “status and independence” have a significant positive impact on entrepreneurial attitudes. In addition, entrepreneurial opportunity identification has a significant moderating effect on the relations between work values and entrepreneurial attitudes. Specifically, only the entrepreneurship opportunity identification positively moderates the relationship between status & independence and entrepreneurial attitudes. Conclusions - This research further enriches the relevant theories of organizational behavior and entrepreneurships. This study also has guiding significance and value for management practice, especially for this research results implies, that is, individual’s ability to entrepreneurial opportunity identification (e.g., identify feasible distribution channel for potential new venture) is important in entrepreneurship.


Work Values, Entrepreneurial Attitudes, Entrepreneurial Opportunity Identification, Distribution Industry.