High Performance Work Systems (HPWS) have become highly important as a source of competitive advantage in today’s competitive business environment. Human resource management capabilities are important for attracting, selecting, retaining, motivating and developing the workforce in an organization. Meanwhile organizational culture, considered as a form of organizational capital may also be a driver for sustained competitive advantage. Organizational values, as the reflection of organization culture are asserted to influence the strategic issues such as strategic change, management decision making and also shape employee commitment and organization’s interaction with external stakeholders. These two firm-specific resources may complement each other and further leveraging organizational performance. In consideration with the resource-based view, this paper seeks to identify whether high performance human resource practices are articulated and publicly espoused via organizational values. The research question of the study pertains to whether selected organizations incorporate components of HPWS in their organizational value statements. Summative content analysis is conducted which is supported by the NVivo software program, the findings of which are discussed in the text.