“…According to them, the purpose-oriented rationality (instrumental) can be related to values of selfenhancement, while the value-oriented rationality (substantive) can be related to values of self-transcendence. Both rationalities, to a greater or lesser degree, can be mutually associated with the values of conservation or openness to changes (Louback, Teixeira, & Bido, 2009 Serva (1997) developed a framework of analysis for the study of rationality in organizations in which it presents as elements of substantive rationality: self-realization, understanding, ethical judgment, authenticity, emancipatory values, and autonomy. Serva (1997) defined as elements of instrumental rationality: calculation, ends, resource maximization, success and results, performance, profitability, and interpersonal strategy.…”