Abstract: The stance adopted by the multi-tasking literature believes that multi-tasking inclination has positive influences on organization,and the ability to multi-task is also valued by the global market.These phenomenon contradict the traditional values of Chinese on one should “focus on what one is doing”.Adopting a classical grounded theory approach,we study the multitasking perception and behavior of college students and their parents.The findings of our research make important contributions and amendments to the literature on multi-tasking behavior.First,the multi-tasking behavior decision logic that we found has filled the gap in the current literature on the formation mechanism of multi-tasking behavior.Second,based on our findings,we first introduce the concept of“temporal value sphere”,and found the existence of sub-temporal value spheres even in the context of one national culture.Third,we find that most of the multi-tasking researches conducted in China are based on the translation of foreign literature written by scholars from the past,and the opinions laid in the literature are not representative of the reality of China.Our proposition on the co-existence of multiple temporal value spheres has challenged the opinions of foreign literature,and it correctes the misunderstandings that the mainstream foreign literature has on China's temporal culture.Hence,we urge Chinese scholars to conduct researches with Chinese characteristics that are based on the actual circumstances of China.