目前學術界各學派對於價值創造尚未有統一的觀點，本研究從各面向針對價值創造進行整合分析。價值有多重涵義與各角度研究，例如：金融財務、行銷、作業管理、經濟學、策略、知識管理以及價值論。本研究利用整合分析來探究價值與價值創造，也同時去挖掘潛在價值概念、缺失環節或新的價值與價值創造概念，並形成新的理論架構，而有助於未來研究和新知識，且進一步有助於學術界與社會之應用。

This research study attempts to understand value creation by scholars of different research disciplines via systemic literature review. Due to the polysemous nature and different perspectives from various disciplines including finance, marketing, operation management, economics, strategy, knowledge management, and axiology, this research study focuses on analysis and meta-synthesis of various value and value creation related constructs. Identified concepts are linked to form a theoretical framework. The value creation process involves creation and capture, as well as exchange and usage.