This chapter reviews the key theoretical perspectives that underpin the study, including Generational Cohort Theory, Person–Organisation Fit Theory, and the Value–Attitude–Behaviour framework. It discusses how these theoretical lenses explain the formation of work values and behavioural orientations among employees. Particular attention is given to how generational experiences shape expectations toward work, how alignment between individuals and organisations affects job attitudes, and how values function as a bridge between beliefs and behavioural outcomes. The chapter develops an integrated conceptual framework that explains the changing work attitudes in the context of China’s rapidly transforming labour market.