The aim of this conceptual article is to both provide a critical review of research into value co-destruction (VCD) and outline a common conceptual framework in order to better understand and guide future research into VCD and value co-creation (VCC). This review finds that the VCD stream of research has followed two lines of enquiry: one that highlights the role of resources and service systems and another that focuses on practices. It further finds that some prior research has argued that a direct and reciprocal relationship exists between VCD and VCC, captured in the concept of interactive value formation (IVF). A synthesizing IVF framework is outlined which suggests that the alignment and misalignment both within practices and in-between different practices determines IVF, that is, VCD and VCC. The framework further suggests that IVF is both enabled and constrained by resources and service systems.

本概念文章的目的是提供对价值共毁（VCD）研究的批判性审查，并概述通用的概念框架，以便更好地理解和指导对VCD和价值共创（VCC）的未来研究。这篇评论发现VCD的研究遵循了两方面的要求：一是强调资源和服务系统的作用，另一是关注实践。它进一步发现，一些先前的研究认为，VCD和VCC之间存在直接和互惠的关系，并以交互价值形成（IVF）的概念捕获。概述了一个综合的IVF框架，该框架表明实践中以及不同实践之间的对齐和错位决定了IVF，即VCD和VCC。