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This book examines the convergence of emotion, reason, and culture in the development of value theory from modern phenomenology to contemporary debate. It addresses the emergence of values in lived experience and demonstrates how the various theories of value that emerged between the late nineteenth and early twentieth centuries are indispensable for understanding more precisely the contemporary debate on moral issues. Key research questions include: What role did early phenomenologists play in redefining value beyond formal moral principles? How do psychological approaches illuminate the methodological foundations of value analysis? By integrating neglected nineteenth-century sources and providing concrete research frameworks, this book offers scholars a revitalized conceptual apparatus for advancing debates on value across philosophy, psychology, sociology, and cultural studies.