The increasing use of digital technologies is creating new values, which can be unfold in smart service systems (SSS). Although SSS offer multiple values in products and services, research is still struggling to fully capture the specific values of "smart" as result of digital technologies. Therefore, there is no all-encompassing value understanding of SSS. In our work, we derive values of SSS, especially the "smart" values, by a qualitative analysis of cases in an open coding approach. These cases are identified by a systematic literature review. The derived “smart” values are e.g. increasing system transparency and autonomy, increasing knowledge integration, and enabling ecological savings fostering value in context. The specific values of "smart" in SSS give rise to value in context as a representation of those specific values. In addition, the emergence of derived values in SSS is further illustrated with an SSS value continuum, which presents value in product, value in services, and value in context as characterisation of values in SSS. The derived values and the SSS value continuum developed are intended to promote a better understanding of SSS and its value manifestations, and provide a basis for further research into SSS as a theoretical lens for value co-creation.
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