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Expectancy-value theory (Eccles et al., 1983) is a prominent approach to explaining gender differences in math-related academic choices, with value beliefs acting as an important explanatory factor. Expectancy-value theory defines 4 value components: intrinsic value, attainment value, utility value, and cost. The present study followed up on inconsistencies in research findings on gender differences in math values that might partially be due to differences in the operationalization of the value construct. To this end, we examined if subfacets of the 4 value components could be established empirically and if gender differences could be found on these facets. A total of 1,868 9th-grade students completed a set of 37 items assessing their value beliefs in mathematics. Confirmatory factor analyses supported the conceptual differentiation of value beliefs into a total of 11 value facets. Whereas the factor structure was invariant across gender, there were considerable differences in mean levels favoring boys on some but not all value facets. These gender differences depended not only on the value component but also on the specific facet under consideration. (PsycINFO Database Record (c) 2016 APA, all rights reserved)
