Creating value is the most important objective of every organization, but it is also the hardest to define. Creating shareholder value is perhaps the most tangible way of looking at value creation. The fact that it is relatively easy to measure and calculate shareholder value may be an important reason behind the popularity of the concept. But because something is easy to measure doesn't mean that it is the right measure of success. This collection of journal articles is focused on the concept of creating value and its importance as the key element for enterprise performance management (EPM).