[Haskell-cafe] value vs object orientation

I was trying to explain to a colleague the difference in outlook between value and object orientation. I find some references like C#'s 'value-objects' vs the more usual 'reference-objects' But these kinds of references are very OOP-tilted. OTOH there are a few writings eg by Peter Wegner argung that the millennial philosophy divide between 'rationalism' and 'empiricism' corresponds to the division in programming between FP and OOP. Im looking for some more middle ground stuff -- not too stuck on one technological platform and yet not overly philosophical