Purposes: Physicians and administrative staffs have different obligations; physicians can have different philosophy and value systems from that of administrative staffs. Therefore, the purposes of this study are: (1) to determine the ways in which the congruence or divergence of values impact upon employee attitudes; and (2) to investigate the moderating role of professionalism in the physicians’ work values. Method: Total of 86 questionnaires was gathered from physicians and staff. This study used previous design developed by Chiu in Taiwan. Polynomial regression was used for multi-dimension value congruence effects. Result: The fit between actual and desired values does not necessarily lead to higher levels of job satisfaction and organizational commitment. The moderating effect of professionalism on fit and attitude only applied to ‘personal respect’ and job satisfaction, plus fit on ‘profit orientation’ and organizational commitment. Conclusion: Any future research in this area should attempt to include other possible intervening variables in the relationship of fit to values and attitude. It is proposed that the hospital should adopt an appropriate competitive strategy that might enable it to achieve a fair compensation system and reasonable profit, and thereby ensure that it can retain the services of its attending physicians.