This research provides an examination of management and employee values as influential for organizational rule formation, that is, cultural theme formation. Specifically, the research demonstrates that management and employee values and management and employee perceptions of organizational rules are related over time and that the direction of that relationship can be specified. The findings indicate that management values are directly related to employee values but indirectly influence the evolution of organizational rules. Additionally, the findings support the interactional nature of management/employee relationships. Finally, this research provides evidence of rule emergence based on management and employee values and underscores the importance of communication-receiving activities for knowledge of rule emergence and a variety of organizational and work satisfactions.