A model of job burnout proposes two distinct processes. The first process concerns balance of demands to resources. A poor balance leads to chronic exhaustion, an integral aspect of the burnout syndrome. The second process concerns the congruence of individual and organizational values. The model proposes that value conflicts have implications for all three aspects of burnout. It also proposes that the impact of value conflicts has only minor implications for the exhaustion aspect of burnout; they are more relevant for the cynicism and inefficacy aspects of the syndrome. The model considers distinct processes at work that concern employees' perception of organizational justice and their trust in leadership. With a sample of 725 nurses, the analysis tested one component of the theory: the extent to which value congruence enhances the prediction of burnout beyond the prediction provided by demands and resources. Future directions are discussed.