An empirical investigation at a southwestern minimum security federal correctional institution was designed to assess the value systems of incarcerated embezzlers (N = 31) as they compared to a matched offender control group (N = 31). Based on their responses on the Rokeach Value Survey (RVS). no statistically significant differences between these groups were found. Therefore, this finding suggested that these embezzlers possessed similar value systems held by those inmates convicted of other crimes. When the responses of the embezzler sample were combined with their matched offender control group, a few differences were revealed between the combined inmate group and the general population norms (National Opinion Research Center [NORC]; Rokeach, 1968, 1973). Simple comparisons of the composite medians of the male inmate group and the NORC showed differences on the following survey items: "a world at peace," "equality," and "national security." Among the items which demonstrated differences between the female prison group and the NORC were "an exciting life," "wisdom," "independent," "intellectual," "logical," "a world at peace," and "national security." The findings provided partial support for Cochrane's (1971) conclusions that prisoners are self-centered, and place low importance on those values which do not have immediate or personal relevance. However, because many of the inmates' responses emulated the NORC data, it was concluded that their value systems resembled the general population more than other prison populations. In addition to the empirical analyses, this project addressed the practical implications of value systems research by proposing value clarification programs for correctional institutions. The selection of value clarification programs was inspired by the implications of the emerging perspective of sociological practice. Sociological practice was described as it relates to these programs as well as to sociology in the larger context.