Human values are guidelines of the individuals' lives, groups, organizations and societies. These values are organized in two bipolar dimensions: Selftranscendence versus Selfenhancement and Openness to Change versus Conservation. The first one refers, respectively, the people orientation for the others versus for themselves; the second one, independence of thought and action versus the preservation of customs, rules and material security. Knowing that rationality is behind every action, this work aimed to investigate the relationship between the bipolar dimensions of values and the instrumental and subjective rationalities. This research was dedicated to the study Organizations of the Third Sector, as they keep a privileged position to perform inbased on the substantive rationality. A multi case study strategy was adopted with qualitative and quantitative research techniques. The results indicated that there is a relationshipbetween the both rationalities and the Selftranscendence and Selfenhancement of the organizational values. On the other hand, other factors, as the historical moment of the organizations origin, and the religious or spiritual beliefs, had become important on the explanation of the relationship found.
Organizational Values; Rationality; Third Sector; Non Governmental Organizations