Abstract
The concept of 'values' in healthcare is widely debated, with no universal definition despite its central role in health system reform. This paper does not seek to define value narrowly but instead aims to stimulate a generative discussion among stakeholders. Using a systems-thinking framework, we explore four key perspectives: the subjective and value-laden nature of 'value,' the influence of financial interests, the role of personal values in shaping care delivery, and the potential for a shared human-centred value framework. By highlighting the diverse and often conflicting interpretations of value, we encourage an inclusive dialogue to guide the development of health systems that are equitable, patient-centred, and sustainable, benefiting individual stakeholders and society at large.