In this research, the basis for social acceptability judgements of clearfell harvesting in people's values and beliefs was explored. During an initial qualitative field study the value orientations, valued objects and beliefs about consequences of 18 participants were identified. A hypothesis was then developed drawing on two cognitive hierarchy theories: the Theory of Reasoned Action and Value Belief Norm Theory. It was predicted, that in judging clearfelling people would draw on value orientations toward the natural environment. These would lead them to value objects in the forest and to develop beliefs about the consequences of harvesting for those objects, which would in turn lead to acceptability judgements. In a second study approximately 560 Tasmanians were shown images of a clearfell, burn and sow management system and asked to judge its acceptability. On average, industry-affiliated participants rated clearfelling much more acceptable than did non-affiliated and conservation-affiliated participants. Participants also responded to questions that measured the four levels on the cognitive hierarchy. Structural equation modelling was used to test whether these data were consistent with the cognitive hierarchy model. There was no basis to reject the model.