從時序上而論，職場精神力議題的關注與發展趨勢基本上是起始於「宗教觀點」，繼而對比至「管理觀點」，而近來的趨勢則是強調背景脈絡的「文化觀點」。「宗教觀點」的職場精神力強調「與神的關聯性」，包括有神論、神聖、奉獻、憐憫等概念，而「管理觀點」的職場精神力則是強調精神力的普遍性，俾利在職場上之應用與實際效益。至於「文化觀點」的職場精神力，則是關注到西方文化與非西方文化之間的差異，以及基督教與不同宗教之間的不同。整體而言，在國內公共行政領域方面，針對職場精神力研究者為數不多。目前國內公務人員職場精神力的相關研究主要是從管理觀點出發，強調實證探討與應用價值。相對於此，從事「概念引介與意涵」的文獻卻為少數，亦即關於宗教觀點或文化觀點的議題趨勢是受到忽略的。就文化差異所可能存在的爭點，目前國內有關職場精神力之研究仍未給予適當的關注，也將可能讓研究者進行實證研究工作時，招致更多的挑戰與質疑。

From the viewpoint based on theoretical discussion in sequence, the issue development of workplace spirituality rooted in three perspectives: religion, management, and culture. The religious perspective of workplace spirituality emphasizes on “relatedness to God” which comprehends the concepts of theism, inviolability, dedication, compassion, etc. The managerial perspective considers that workplace spirituality exists consequentially and universally, and any organization that applies to spiritual management presumes to be beneficial and successful. The third and recent perspective of workplace spirituality is about culture which puts emphasis on variations either between western and non-western culture or between Protestantism and other religions. In Taiwan, the current academic researches of public administration, which related to workplace spirituality, are very rare, and most of them center on empirical analysis and practical value from a management point of view. On the other hand, few studies have touched relative issues of spirituality in workplace through perspectives of religion and culture. Since the cultural diversity gains much attention in recent discussions, workplace spirituality studies in Taiwan may be challenged and questioned especially when they apply the foreign questionnaires to investigation.