Objective: This article describes the results of a study analyzing several discourses on the values of occupational therapy and some philosophical assumptions upon which these values are based.
Method: A qualitative study of several values statements using the hermeneutical method--a conventional analytical approach in philosophy--was conducted.
Results: The literature review reveals that opinions on the values of occupational therapy differ greatly--no one value is shared among all the values statements examined. However, the majority of the texts mention occupational participation. A philosophical analysis of the literature shows that this value is based on a conception of human beings that can be traced back to the philosophical anthropologies of thinkers like Marx, Rousseau, Sartre, and Kant. The philosophical analysis also brought to light a certain conceptual confusion about what a value is.
Conclusions: This article therefore offers some conceptual clarifications to help distinguish between values, beliefs, attitudes, principles, and non-evaluative concepts. It also presents the implications for practice of this philosophical analysis of values statements of the profession.