ABSTRACT Job satisfaction is in regard to one's feelings or state-of-mind concerning the nature of their work. Job satisfaction can be influenced by a variety of factors, for example, the quality of one's relationship with their supervisor, the quality of the physical environment in which they work, degree of fulfillment in their work and so on. Increasing job satisfaction is important for the employees' humanitarian value and financial benefit (due to its effect on employee behavior.) Different cultural values may have different requirements towards job satisfaction. As the trend of globalization in Macau is becoming popular, there are often situations that people from different countries work together. Due to the low cost of labor, Chinese immigrant workers keep on increasing in Macau. In order to have effective management with the local and Chinese immigrant workers, it is necessary to learn deeply about their different cultural values. Through employing a qualitative approach mainly based on grounded theory methodology, a series of in-depth interviews were conducted with the staff of a hotel. Twenty cultural dimensions (11 for both Macau local and immigrant workers) and 25 influences on work attitudes (21 for Macau local worker and 12 for immigrant worker) were identified in the first stage interviews and were verified in the second stage interviews. By comparing these cultural dimensions and influences on work attitudes of both groups, we noted five major differences in work attitudes that lead to an insight into the work attitude differences form the respective of underlying cultural values.