I call this "values in conflict", and it is by far the most interesting way to look at culture and values in an organization. For example: Almost every company today says that they value their customers. It has become fashionable to say that you are even customer obsessed.
On the other hand, almost all companies also say that they value their employees and want to respect their work-life balance and QoL.
But what about when a deliverable is going to be late and it will negatively impact a customer. What do you do then? Crunch hard to ship on time so the customer is impacted? Tell your customer the deliverable will be late so your employees can go home and spend time with their families? Try to split the difference down the middle and probably annoy everyone?
That's when values get interesting. When they stop being a list of nice things, and start being a framework for how you intend to behave in difficult circumstances.