以往衆多探討價值觀與其它變項之關係的研究採用Rokeach的研究架構，此架構認定價值觀乃是超越情境的信念，因此只測量價值觀的超情境重要性，但是價值觀與其它變項之間的關係卻無法由這項測量值直接得知，必須經由與該變項作組間比較或相關分析，才能找到一些能夠區分該變項的價值觀，然而這些價值觀與該變項的關係常是模糊不清或難以理解。爲了解決這個問題，本研究回顧李柏英(Lee,1996)所提出的評價歷程理論，該理論透過評價歷程將價值觀與情境作聯結。該理論認爲：在評價某一情境時，相關價值觀會被激發爲受益價值觀或受損價值觀，而個人對該情境的態度則決定於這兩類價值觀重要性比較的結果。本研究再根據這套理論，將Rokeach Value Survey(Rokeach, 1973)及Schwartz(1987)的價值觀量表合併、修訂，發展出一套測量評價歷程的方法。然後將此測量方法用來研究英國受試者對核子武器及墮胎這兩項議題的評價歷程，以及其評價結果與態度之間的關係。研究結果顯示：各項資料都充分支持本研究所提出的各項假設。因此，整體而言，本研究提供了一套新的研究架構來探討價值觀與其它變項之間的關係。
Many studies which on the relationship between values and other variables adapted Rokeach's (1973) approach, which assumed that values are guiding principles across all situations, therefore, only the transituational importance of each values was measured in this approach. However, the relationship between values and the given variable can not be revealed directly. The comparisons between groups or correlation analyses were the only way to find out some values which can differentiate the given variable. Nevertheless, the relationship between these values and the given variable remained ambiguous and hard to be interpreted. To solve these problems, this study reviewed an valuation theory, proposed by Lee (1996), which connects values with situations through valuations. It proposes that the relevant values are activated as reward or cost values in each specific situation, and a person's attitude toward the situation is determined by the resultant trade-off importance of these two kind of activated values. According to this theory, the Rokeach Value Survey (Rokeach, 1973) and Schwartz's (1987) value questionnaire were combined and modified to measure three valuation elements which included the activated status, affective status (as reward or cost values) and activated importance of a value. The measurement procedure was then applied to study British subjects' valuations and attitudes about nuclear weapons and about abortion. The relationship between valuations and attitudes resulted from this study supported the valuation theory fully. Thus, this research provides a theoretical framework and a new way to investigate a person's valuation about a situation and thereby many other value-related variables.