In the contemporary school landscape internationally, characterised, to varying degrees, by turbulence, rapid change, and imposed or mandated reforms, there is increasing evidence in research literature of dissonance between the beliefs, values and attitudes of teachers and principals, and those implicit or explicit in reform initiatives. This paper undertakes a preliminary staking out of this territory with a view to undertaking a more systematic study of this emergent concern. First, there is a succinct etymology of key terms-beliefs, values and attitudes, and how these terms are used for the purpose of the study. Second, a review of selected literature around these issues is undertaken that provides a framework for subsequent analysis as well as a summary of contemporary debates on these concerns. Third, a brief account of the policy context of primary principalship in the Irish system is provided, with particular emphasis on recent reform mandates and their perceived impact on the principal's role. Fourth, an analysis of data generated with an opportunity sample of newly appointed primary principals. Fifth, some tentative suggestions are made regarding a more systematic investigation of this general phenomenon, with emphasis also on possible implications for professional learning for principals, their recruitment and retention.