Efficiency is a highly considered virtue, especially in our contemporary technological society.
This paper deals with this apparent conflict of values, trying to find a way toward a harmonious integration of them. Efficiency is shown as the virtue of a culture turned toward modernity. It is therefore highly prized in contemporary business administration theories. It is also shown that the whole of modern society is oriented toward technological advance and it consequently tends to value efficiency above all other values. Considering other values found in different cultures, there needs to be a better knowledge of them.