All the articles published in this issue of the JBA are concerned with values of one sort or another and with the ways in which people and organizations evaluate and valuate what is going on around them. Business and trading relations of all kinds invariably involve the negotiation of different values– whether it is the price of a commodity, the worth of a brand, or the uses to which ‘corporate culture’ is put. Some events, such as trade fairs, awards ceremonies, and competitions of various kinds, bring together different actors who ‘configure a field’ (Lampel and Meyer 2008) and engage in a ‘tournament of values’ (Appadurai 1986; Moeran 2010). In this respect, business anthropology is a corollary of the sociology of valuation and evaluation. According to this strand of thought, scholars are ‘concerned with how value is produced, diffused, assessed, and institutionalized across a range of settings’ (Lamont 2012: 203). Indeed, these are basic social processes, together with boundary work, standardization, commensuration, differentiation, closure, and exploitation (ibid.). They cut to the core of how it is that we negotiate and come to agree, or disagree, on the value of something. For anthropologists, what is attractive about the sociology of valuation and evaluation is that it focuses on (e)valuation as it occurs in social practices, and not inside the mind of an individual. The opinions on the anthropology of finance written by Daromir Page 1 of 8