Value mainly contains a judgmental element that carries individual ideas as what is right, good or desirable. Values have both contain and intensity attributes.
According to Zaleznik and David, “Values are the ideas in the mind of men compared to norms in that they specify how people should behave. Values also attach degrees of goodness to activities and relationships”
W. Hipple said. “Values are conscious or unconscious motivators and justifiers of the actions and judgment”
Value is the ability to differentiate good from bad, right from wrong, ought from ought not, should from should not.
Example: You have been given a check for $1000.00 to do whatever you like with it.What would you do with it? What you spend the money on has everything to do with what you value.