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The intent of creating organizational changes starts with its values designed to remind each person within the organization of his or her commitment to collective behaviors to be practiced for the system goal achievement. Change, in some aspect, involves a learning process. To understand this phenomenon, it is proposed that for a change to take place, the value content knowledge base, the loci of value dimensions, and the characteristics of the organization must be perceived as a positive congruence along the trajectory of the organization goal and the shareholder's aspirations. Using a value-based questionnaire, we examined these attributes. The result showed that the FUTURE-based higher education management paradigm typifies all the attributes of a learning organization. The stakeholders showed positive agreement with the notional value system with the willingness to embrace the organization values.