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Abstract The notion that tourists actively co‐create value with organisations is increasingly acknowledged in tourism marketing. Yet, not much is known about the processes in play when customers co‐create value with each other. This conceptual paper offers a theoretical basis for the study of customer‐to‐customer co‐creation in tourism contexts, while debating the epistemological assumptions of value‐related research in tourism. Proposed conceptual framework posits that value is socially constructed and embedded in tourists' social practices. Copyright © 2014 John Wiley & Sons, Ltd.
Rihova et al. (2014) studied this question.