摘要：AbstractThe formation and establishment of students’ value attitudes are multi-reason notion incorporating personal, social, cultural, familiar, economic and religious factors. Focusing on the first three factors, this study aimed to study the factors affecting students’ value attitudes in Urmia, Iran, universities. 384 students were selected by multi-stage clustering sampling method. They completed a researcher-made questionnaire regarding their value attitudes. Finding showed that social factors have the most important role in students’ value attitudes and some “religion-based” cultural factors have relatively important role in formation these attitudes. Then, students’ involvement in various social and religious activities can develop their positive attitudes.
