Employees' belief in the traditional work ethics of hard work and diligence as virtues in their own right has significantly declined in recent times in Taiwan. Job involvement as a mediator of the influence of work values on organizational commitment remains unclear, and needs to be explored in a non-western work context. In addition, the degree of or-ganizational commitment has not been shown to be related to the actual amount of nursing work or labor intensity required in any nursing care environment. This study investigates the relationship between work values, job involvement and organizational commitment in a sample of 1047 Taiwanese nurses from Taiwan. The study utilizes a cross-sectional survey design. The sample consisted of Registered Nurses (RNs) (N=1,047) recruited from a convenience sample in nine regional and teaching hospitals in Taiwan. Results showed that work values were positively related to job involvement and organizational commitment, and job involvement is positively related to organizational commitment. Subsequent analyses revealed that job involvement could play an important role in mediation, and that establishing a higher level of job involvement may be more important than focusing only on organizational commitment. This study has implications for organizations attempting to enhance organizational commitment through increased job involvement. It is anticipated that by improving these various factors, the turnover and absenteeism will be reduced and the organizations become more effective and productive. Keywords Work Values, Job Involvement, Organizational Commitment, Taiwanese Nurses