The present work consists of describing the hierarchy of values in the students of the International Business Program of the Faculty of Administrative, Economic and Accounting Sciences of the Luis Amigo Catholic University - Medellin - Colombia. The study is based on the theory of values assumed by Savater (2016); Spluga (2011); Merma et al, (2013); Trourinan (2008) among others. The results obtained demonstrate the high importance that the students established to the values of respect, honesty, responsibility and happiness, while the students gave little importance to the values independence, capacity for reflection, work and tolerance. It can be concluded that the human being is shaping his values from childhood, with the family nucleus being the main influencing medium; followed by the social and cultural context with which they interact that defines their behaviors; therefore, the individual is in constant transformation processes in contact with the other.