How does the role of values change over time in the process whereby an organization is institutionalized? The setting for our investigation is a long-lived, iconic American hospitality corporation—Marriott International. We observe a process of values abstraction across three distinct stages of institutionalization across generational cohorts. A first stage involves the rhetorical use of values as a discourse for increasing operational efficiency. A second stage involves the normative objectivation of values through repeated stories and motifs to shape strategic decision making. And a third stage involves a deeper cultural sedimentation of values through metaphors, memes and myths that shape how stakeholder understand the world around them. This process of values abstract helps explain how values are both ends in themselves (ideals) and managerial instruments (tools) within organizations over time.
