If you have ever walked through an art museum or gallery, you might have looked upon at least one exhibit and thought "that is just not art." Or, perhaps you had a heated conversation with a friend or colleague about something you thought was immoral. For example, maybe one of you thought that eating meat is immoral or the death penalty is a bad thing. If you have ever found yourself in situations like this, then you were thinking about value. Considering whether something is art or why an action is wrong requires us to ultimately address, or assume for the sake of argument, fundamental issues about value. Even without being acutely aware, most people have made at least an informal foray into axiology.
From Compelling Truth