1 Values, Beliefs and Attitudes in the Era of Late- Capitalism: A Consideration of the Re-Emergence and Re- Positioning of Faith and Spirituality as Spiritual Capital in the Workplace. Chris Baker, Peter Stokes, Jessica Lichy, John Atherton, Danny Moss University of Chester, United Kingdom and IDRAC, France Abstract The purpose of this current study is to explore notions of the post-secular and spiritual capital, and to suggest possible ways in which these key ideas, which have emerged with increasing force during the course of the current century, might provide new avenues for future research concerning the significant relationship between faith, spirituality, ethics and business practice. These new avenues will include a cross-cultural study of comparative attitudes concerning the role and contribution of spiritual capital (which we later more specifically define in terms of values, beliefs and attitudes) towards shaping business ethos and practice in France and Britain. As we map the processes leading to the de-secularisation of public life, we acknowledge that business practice is the product of sets of individual and collective rationales: some are likely to be sympathetic to ideas of spiritual capital and its strategic potential, others are likely to be sceptical in equal measure, whilst perhaps a third section comes to these questions with an open but critical mind. Cet article a pour but dans un premier temps d’étudier les notions de ‘post-sécularité’ et de capital spirituel. Y est étudié l’intérêt porté au sacré et les notions liées à ce thème (foi, spiritualité, éthique au travail), d'une l'importance croissante en ce début de siècle. Nous faisons également état des orientations de recherche à venir, portant sur les interrelations entre spiritualité, foi, éthique et pratique des affaires. Dans un deuxième temps, l'article développe les résultats d'une enquête comprendra une étude comparant en France et en Grande Bretagne les diverses interprétations du rôle et de la contribution de capital spirituel (valeurs, croyances et attitudes) dans la formulation de philosophies de travail. Mettant en évidence les processus ayant conduit à la désécularisation de la vie civile, nous n'oublions pas que la pratique des affaires est le produit conjoint de rationalités collectives et individuelles : alors que certaines sont susceptibles d'être sensibles à la notion de capital spirituel, d'autres sont résoluments sceptiques. Enfin, nous entrevoyons une troisième voie appréhendant ces notions avec un esprit ouvert et néanmoins critique. The re-emergence of religion and spirituality in the 21 st century in the West – a postsecular paradigm? As this article is being written, UK media and public attention continues to focus on a stand- off between the Occupy protesters, and St Paul’s Cathedral and the City of London authorities who are considering legal proceedings to remove the tented village created in front of the cathedral. There are two important dimensions to this ongoing event which are highly pertinent to the issues raised by this paper. First, the Occupy protest is part of a current global series of high-profile sit-ins and occupations outside symbolic centres of global capitalism and elsewhere (London, New York, Frankfurt, Vancouver), protesting at the austerity and