Where do our values come from?

A very pertinent question as this question can perhaps answer the long sought human way of life and evolution. Very difficult indeed to answer this question. We often hear that parents are solely responsible for the values. I do believe this but partly.  I know of many a parent who have different values that those of their children. A great set of parents may have children who have contrast values. What can one say about this. I have no other option but to take you to the philosophical side of it and that is -  values are imbibed by the core consciousness of the person, his own spiritual self  which gets partly modified by the physical environment - parents, school, friends, education system, society beliefs etc. , but the core remains pretty much the same spiritual self.
I would elaborate on this a bit more. This has a reference to spirituality and the passage of the soul life to life. The backdrop is that the  subtle consciousness  travels from life to life to learn, correct itself from the mistakes and experiences and then move towards evolution of soul. In this process, the consciousness is required to chose the parent based on its past karmic evolution and guidance of masters. However, the self remains the same and post birth the behavior of the person would be primarily different but acquires quite a few things from the current environment as mentioned above that leads to further acquisition of experience & learning thereby modifying the behavior  that makes him/her ready for the next life.

It is said that the sub conscious mind reacts to tangible actions but the mind controls it and helps in an outcome that looks like a response rather than reaction. The values, hence, come from a combination of soul - values (the sub conscious mind that stores the numerous past life experiences) and the current life experiences.

Thanks