Driven by the fast development of the casino business, Macau has gradually been known to the world and become an important city, yet studies about this unique place and the people there have been limited. For this reason, this study explores the values and ethics of the working population in two most representative sectors of the region — government and gaming. In addition, relationship between personal values and ethical decision making is also examined. A quantitative study was carried out with a sample size of 267 employees from government employees working for the government as well as employees working in the casinos. In this study, I postulated that government employees tend to have higher values in universalism, benevolence, security and achievement and a lower value in power and stimulation when comparing to casino employees. I also hypothesized that higher order value types like conservation and self-transcendence are positively associated with ethical decision making, whereas openness to change and self-enhancement are negatively associated with ethical decision making. Results of this study generally support the hypotheses. As hypothesized, government employees were found to have higher values in universalism, benevolence and security; and a lower value in power than the casino employees. The positive correlations between conservation and ethical decision making, and self-transcendence towards ethical decision making are confirmed. The negative correlation between openness to change and ethical decision making is also proved; however, self-enhancement was found to have no significant correlation with ethical decision making. Our findings provide valuable information for practitioners in both public and private sectors to better manage and allocate their human resources in Macau. In addition, this study can also foster government’s education planning and development in the long run.