A Guide to Values in Acceptance and Commitment Therapy (ACT)

Introduction: Why Values Are Central to ACT

For most high-achieving professionals, life is organized around outcomes. You are judged, and you judge yourself—by a relentless, escalating series of finish lines: the test score, the case win, the promotion, the quarterly numbers.

This way of living is seductive. It’s measurable. It’s defensible. It’s what you’ve been rewarded for your entire life. But this “living by the ledger” is also profoundly fragile. Your sense of self is tied to the next win, and your “why” is often no deeper than “because it’s the next thing to achieve.”

Acceptance and Commitment Therapy (ACT) offers a more robust and sustainable alternative. ACT builds psychological flexibility—the ability to stay present, open up to difficult thoughts and feelings, and do what matters, even when it’s hard.

If psychological flexibility is the framework, values are the coordinates.

Values are not a motivational add-on or a “soft skill.” In ACT, they are the organizing principle. They are the “why” that provides the direction, motivation, and meaning for the entire therapeutic process. They are the antidote to outcome-based living because they define what it means to live well, not just to function.

The Theoretical Foundation

To grasp the power of values, it helps to understand the “compass” behind ACT itself.

Functional Contextualism (FC)

ACT is a pragmatic therapy. It’s grounded in a philosophy called Functional Contextualism, which doesn’t ask, “Is this thought true or rational?” (like in traditional CBT). Instead, it asks a far more practical question: “Is this action workable?”

“Workable” simply means: “Does this behavior, in this context, move you toward the life you want, or away from it?”

For a high-performer, this is a game-changer. Your anxiety isn’t “bad” or “irrational.” But if your response to that anxiety (e.g., procrastinating, over-preparing, snapping at your team) is moving you away from the leader or partner you want to be, then that response is unworkable. Values are the tool we use to define “the life you want,” making them the ultimate measure of workability.

This pragmatic stance sets the stage for why values (not symptom reduction) sit at the center of ACT. Every process in the model exists to serve meaningful action.

Relational Frame Theory (RFT)

Relational Frame Theory (RFT) is the complex cognitive theory that underpins ACT. In simple terms, RFT explains that our minds create symbolic relationships (frames) between things. For example, you may have learned to “frame” vulnerability as equal to weakness. Or to frame an 80-hour workweek as equal to success.

These “frames” are not “truth”; they are just learned rules. Values work is the process of consciously and verbally creating new, more flexible, and more “workable” frames. We learn to frame “making room for anxiety” as an act of “courage,” or “saying no” as an act of “integrity.”

In other words, language is both the trap and the tool. Values work teaches clients to use language intentionally—to create rules worth following. With language clarified as a tool, we can see why values organize every other ACT process.

The Core Definition

In the core ACT literature, values are defined as “verbally constructed, chosen life directions” (Hayes, Strosahl, & Wilson, 2012).

Let’s break that down:

  • Verbally Constructed: Values are not “out there” waiting to be discovered like treasure. They are concepts we create with language (e.g., “integrity,” “connection,” “curiosity”).
  • Chosen: They are not morals imposed on us by a culture, boss, or religion. They are an active, personal, and deliberate choice. They must be yours.
  • Life Directions: They are not destinations you can arrive at. They are a compass direction you can always be moving toward.

The Function of Values in the Six-Process Model

Values are not just one part of the ACT “hexaflex”; they are its center of gravity. They give purpose and context to all five other processes.

  • Committed Action: This is where the rubber meets the road. Values are the “why”; committed action is the “how.” Values provide the direction for our actions. Values without committed action are just feel-good platitudes. Clinician: “We translate a value into two behaviors for the week.” Leader: “I block 15 minutes daily for one values-aligned micro-action.”
  • Acceptance & Defusion: These “opening up” skills are often difficult. Why would you be willing to “make room” for the profound anxiety of public speaking? Why would you “get unhooked” from a thought like “You’re an impostor”? Because your value of “sharing knowledge” or “leading your team” is more important than the temporary comfort of avoidance. Values provide the motivation for acceptance.
  • Present Moment: Values are verbs, and verbs can only happen now. You can’t “be a person of integrity” yesterday. You can’t “be a compassionate leader” tomorrow. You can only do it in this meeting, on this email, in this difficult conversation. The present moment is the only time and place you have to live your values.
  • Self-as-Context: This is the “observing self”—the part of you that is stable and separate from your thoughts, feelings, and roles. This is the “you” who chooses the values. Your role (e.g., “Surgeon”) might feel in conflict with your feeling (e.g., “Exhausted”), but the “observing you” can see both and still choose an action based on a value (e.g., “Patient Safety”).

Defining Values vs. Goals

This is the most critical distinction for high-performers. You are masters of goals. But goals are not values. Values are chosen directions; virtues are culturally prized traits. You don’t need to ‘be’ a paragon of a virtue to act in line with a value.

  • Values are ongoing qualities of action. They are verbs (or adverbs). They are about the process.
  • Goals are achievable outcomes. They are nouns. They are about the product.

Think of it this way: Goals are the destinations on your map. Values are the compass you hold in your hand.

You can “arrive” at a destination (like “Partner”), but you can never “arrive” at “North.” You can only travel north.

AspectValues (The Compass)Goals (The Destinations)
FormVerbs: Being supportive, acting with integrity.Nouns: A promotion, a new client, a published paper.
TimelineOngoing, infinite. A direction you move toward.Finite, achievable. A finish line you can cross.
ControlLargely within your control, right now.Partially outside your control (e.g., the market, a review board).
ReinforcementInternal & sustainable. (Intrinsic reward).External & fragile. (Extrinsic reward).
EmotionCreates steady meaning and purpose.Creates temporary highs (success) or lows (failure).

Goals end. Values continue.

Here is a practical example for a high-stakes professional:

  • Goal: “Win this case.”
  • Value: “Be a zealous and ethical advocate.”

Now, imagine you lose the case.

If you are goal-focused, you have failed. The behavior (all your hard work) is punished, and you are left demoralized and burned out.

If you are value-focused, you have already succeeded at your value of “being an ethical advocate” every single day you prepared, argued, and acted with integrity. The loss is a painful outcome, but it does not invalidate your process. Your “why” is still intact.

Values provide sustainable reinforcement that is not dependent on a fragile external outcome. This is the key to preventing burnout.

How Values Work in Practice

Theory gives us direction; practice gives us traction. Here’s how values move from words to weekday behavior.

a. Values Clarification

You cannot act on your values if you cannot name them. Clarification is an active, exploratory process. It’s not about what you think your values “should” be; it’s about excavating what they are.

  • The “Pain” Compass: Your cynicism, anger, and frustration are not just “bad moods.” They are flares, signaling a core value is being violated. Cynicism is often just disappointed idealism.
  • The “Joy” Compass: Think of moments you felt proud of yourself (not just of an outcome), even if no one else noticed. What were you doing? Were you being patient? Curious? Brave? That’s a value.
  • The “Eulogy” Exercise: Morbid, but effective. When you are gone, what do you want people to say about how you lived? Not what you achieved, but who you were.

From a clinician’s perspective, this is often the first, most illuminating work we do. We use the Values Card Sort, not as a test, but as a quiet, reflective tool to move from abstract concepts (“I guess ‘family’ is important”) to concrete, chosen priorities (”‘Authenticity’ and ‘Curiosity’ are non-negotiable for me”).

From a professional’s perspective, this looks like moving past the corporate “mission statement” on the wall. Specificity is key. Turn each value into 2–3 behavioral markers you can observe in a week.

  • Integrity: Reply to difficult emails within 24 hours; state trade-offs plainly in meetings.
  • Presence: Phone in another room 6–8 p.m.; one screen-free meal daily.

If a third party couldn’t observe it in a week, it’s not specific enough.

b. Values Conflict: The High-Achiever’s Triage

High-performers live in a state of triage. Your value of “Excellence at Work” will inevitably clash with your value of “Being a Present Parent.” Your value of “Autonomy” will clash with your value of “Collaboration.”

ACT does not pretend this conflict is easy or can be perfectly “balanced” (a myth). The goal is not a harmonized life; it is a conscious one.

We use these moments of tension to practice contextual prioritization. You learn to pause and ask: “In this moment, with awareness, which value will I choose to serve?” Sometimes you will choose work. Sometimes you will choose family. The “win” is not making the “right” choice, but making a chosen choice, with awareness, rather than being on autopilot.

c. Values and Motivation (Augmentals)

This is the behavioral mechanism. As mentioned in RFT, values function as augmentals. An augmental is a verbal rule that augments (changes) the motivational function of an experience. It reframes the why.

The formula looks like this:

Task (aversive) + Value (stated link) → Effort (meaningful) → Persistence increases.

The “coach line” to say to yourself is: “This isn’t [busywork]; this is how I practice [my value].”

In session, we verbally link a client’s dreaded task (like an exposure exercise for anxiety) to their chosen value (like “Being a present parent”). The behavior’s function is transformed from “facing a threat” to “an act of love.”

In your career, this is how you get through the necessary grind. The act of doing three hours of tedious discovery (a goal) is aversive. You reframe it: “This prep isn’t busywork; it’s how I practice meticulous advocacy.” The function of the prep work transforms. It is no longer just “boring”; it is now “an act of integrity.” This is how you sustain effort.

Clinical and Applied Examples

In my confidential consulting practice, this work is central.

  • The Surgeon: A surgeon feels profound burnout. His “why” (healing) is lost in a sea of “what” (metrics, RVUs, charting). In our work, he rediscovers a core value: “Teaching.”
    • Committed Action: He intentionally spends five extra minutes with a resident after a complex procedure, explaining a nuance.
    • Psychological Flexibility: He is willing to accept the feeling of “being behind on charting” (the discomfort) in service of his value (teaching), which feels more meaningful and sustainable.
  • The Lawyer: A lawyer at a high-stakes firm feels deep ethical tension. She values “Integrity” but feels her work often demands she compromise it.
    • Committed Action: She identifies two actions: (1) a “micro-action” of pushing back once per meeting on a questionable strategy, and (2) a “macro-action” of joining a non-profit board, an act purely aligned with her value of “Justice.”
    • Psychological Flexibility: She is willing to accept the fear of “not being a team player” (an internal experience) in service of her value of “Integrity” (a chosen action).
  • The Executive: An executive feels disconnected from her team. She values “Curiosity” but her role has defaulted to directing.
    • Committed Action: She institutes a new rule for herself: she cannot state her opinion in a meeting until she has asked two genuine, clarifying questions (e.g., “Tell me more about that,” “What’s your perspective?”).
    • Psychological Flexibility: She is willing to accept the urge to “just give the answer and move on” in service of her value of “developing her team’s autonomy.”

Choose consciously, not perfectly.

Measurement and Research

For an evidence-based practice, measurement is key. Clinicians and researchers often use tools to track progress in values-based living:

  • Valued Living Questionnaire (VLQ): (Wilson, Sandoz, Kitchens, & Roberts, 2010) Asks clients to rate the importance of a value and their consistency in living it over the past week.
  • Bullseye Values Measure: (Lundgren et al., 2012) A visual tool where the client marks their “hits” and “misses” in living their values, providing a clear map for therapy.
  • Valued Living Scale (VLS): (Smout et al., 2014) Another well-validated measure of how consistently one is living their values.

Convergent findings show that actions consistent with chosen values are strongly predictive of higher psychological well-being, increased resilience, lower experiential avoidance, lower levels of depression, and better functional outcomes in managing chronic pain, even when symptoms themselves do not change.

How to Use Values Measurement in Practice:

  1. Baseline: Use a tool like the VLQ to get an initial rating of importance and consistency for each value (Week 0).
  2. Plan: Choose one or two values to focus on. Define 2–3 specific behavioral markers for each.
  3. Reassess: Repeat the VLQ (or a simpler 1–10 scale) weekly. Track the change in consistency, not the level of symptoms.

Expect inconsistency to improve before symptoms do; that’s success in ACT terms.

A quick note: Symptoms (like anxiety) may fluctuate while your consistency in value-based living rises. That’s expected, and it’s a sign the process is working.

Common Pitfalls for High-Performers

Values work is simple, but it is not easy. High-performers, in particular, fall into four predictable traps.

  1. The Trap: Intellectualizing Values. You create a “perfect” list, but it stays on a document.
    • The Antidote: “Act first, refine later.” Choose one behavior today before you finalize any list.
  2. The Trap: Using Values as Self-Criticism. You turn your values into another measuring stick to beat yourself with. (“I failed my value of ‘Patience’ today, I am a failure.”)
    • The Antidote: “Name the drift, choose again.” This isn’t a pass/fail test. No autopsy; just re-orient your compass.
  3. The Trap: Confusing Values with Feelings. “If I value ‘Connection,’ I should feel connected.”
    • The Antidote: “Behavior beats mood.” Do one connecting act (send the text) even while feeling disconnected.
  4. The Trap: Moral Perfectionism.
    • The Antidote: “Satisficing with integrity.” Ask, “What’s the smallest, honest step I can take right now?”

The Role of Values in ACT: A Summary

In a clinical context, values are the engine of change. They are not just one part of the model; they are the central organizing force.

  • They Define Direction (Motivation).
  • They Organize Other Processes (Structure).
  • They Transform Reinforcement (Behavioral Function).
  • They Anchor Identity (Self-as-Context).
  • They Sustain Change (Long-term Outcome).

Values are where philosophy, behavior, and meaning converge.

Integrating Values Work Outside Therapy

This work does not have to be confined to a therapy session.

  • Values-Based Scheduling: Look at your calendar for the next week. It’s full of tasks. Now, try scheduling values. Put “Connect with partner” (a value) on the calendar, not just “Dinner” (a task). Put “Move my body” (a value), not just “Gym” (a task). This reframes the function of your time.
  • Micro-Dosing Your “Why”: Set a reminder on your phone for three random times a day. When it goes off, ask: “What value do I want to embody in this next hour?” This is a 30-second reset that can change the entire function of your day.
  • The Values-Based “No”: Use your values as a filter. When a new request or opportunity comes in, ask: “Does saying ‘yes’ to this move me toward or away from a core value?” If it’s an “away” move, it becomes much easier to say “no,” not out of selfishness, but out of integrity. Clinician: we often rehearse a values-based decline script and role-play it aloud. Professional: keep a one-sentence decline template in your notes app. Example decline line: “Thanks for thinking of me. To protect the commitments I’ve already made, I’m saying no here so I can honor [value/priority].”
  • Shift Your Metric: At the end of the day, instead of asking, “What did I finish?” try asking, “What did I move toward today?”

Closing: Values as an Ethical Compass

ACT teaches that suffering is inevitable. Anxiety, loss, and failure are part of a full, ambitious human life.

But meaningless suffering is not.

Values are what give that suffering a direction. They are what allow you to feel the profound anxiety of leadership and still act with integrity. They are what allow you to feel the grief of a setback and still persist.

Values do not eliminate your pain. They give it a purpose.

The world will always give you more ladders to climb and more destinations to reach. Values are the only thing that will tell you which wall to put the ladder on. They are the “why” that makes the “how” possible, and the tool you use to turn pain into purpose and, ultimately, to transform effort into integrity.

Frequently Asked Questions

Are values just personal morals?

Not exactly. Morals are often rigid, culturally defined rules about “right” and “wrong.” Values are chosen, personal, and flexible. For example, a “moral” might say “Lying is always wrong.” A value of “Kindness” and a value of “Honesty” might pull you in different directions in a complex situation. ACT helps you consciously choose which value to serve in that context, rather than just following a rule.

What if my values conflict?

They will. This is a sign of a rich, complex life, not a problem to be solved. A high-performer will always feel the conflict between “Excellence” and “Rest,” or “Autonomy” and “Connection.” The goal isn’t to eliminate the conflict, but to make conscious, chosen moves in one direction or the other, moment by moment, based on what the context truly requires.

How often should I revisit my values?

Your core values are usually stable, but their expression changes. It’s helpful to do a “check-in” (like using the Values Card Sort once a year or during major life transitions (new job, new relationship, new city). More importantly, practice daily values-based action. A value is a behavior, not a document, so it’s best “revisited” through small, daily actions.