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Service research and marketing theory have found value co-creation to be a key element in the business-to-business (B2B) context. Value can also be co-destroyed by the same actors who interact to create it. However, very few studies have examined service provider-customer work practices when value co-destruction (VCD) occurs. In this qualitative study, we approach VCD by combining social interactions and resource integration practices with a notion of value that reveals its multiform nature. We adopt a value definition that enables us to show that the notion of co-creation and co-destruction should be viewed conceptually as representing a value variation space rather than as being dichotomous or mutually exclusive. Our research allows practitioners to recognize and contrast VCD, as it emerges and impacts their B2B relations.

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