On the basis of the personal experimental research, a comparative analysis of the students’ attitude at Ukrainian and Polish higher educational institutions to university academic values, has been carried out in the article. It has been noted that the moral and ethical values of academic culture, formulated in the “Declaration concerning Ethical Values and Principles for Higher Education in the Europe Region”, are implemented in all aspects of the universities’ activities, in particular at Polish ones. Ukraine, whose strategic goal is to join the European Union, is reforming its education system in accordance with the values of the European Higher Education Area. It has been emphasized that the system of common values, relationships, norms, habits, traditions, forms of behavior and rituals, not only declared, but also supported by all members of the university community, is an important element of the unique corporate culture of a higher education institution; it determines its organizational success, contributes to education quality improvement. The study, conducted on the basis of the students’ survey at Pedagogical Institute of Kyiv Borys Grinchenko University and the Pedagogical Faculty of the Jesuit University Ignatianum, revealed that Polish students show a greater commitment to European values, which are declared and are consistently implemented in the European Higher Education Area; Ukrainian students are more focused on individual values. These results confirm the differences in the political and axiological status of both countries.