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The purpose of this paper is to examine gender differences and changes within gender for value types and higher-order values of accounting majors using the Schwartz (1992) Value Survey. The Schwartz (1992) Value Survey is one of the most widely used instrument for measuring personal values (see Bible & Tadros, 2014; Lan et al., 2013; Lan et al., 2008; Boer & Fisher, 2013; Nistor & Ilut, 2011; Verkasalo et al., 2009; Myyry, 2008; Lindeman & Verkasalo, 2005; Davidov et al., 2008; Schwartz & Sagiv, 1995). While there have been numerous studies using the Survey, an understanding of the effect of gender in values change over time is still not clear.