Developing and Evolving a Value System: A Grounded Theory SASTRAWAN 2020 This grounded theory research explored the basic social processes of how nurses develop and evolve their value systems. Multiple data was gathered from 54 Indonesian nurses across a range of clincial settings, including focus group and individual interviews, anecdotal and reflective stories. Data analysis informed the construction of the theory, Becoming a nurse: Developing and evolving a value system (the DEVS theory). The theory deepens our understandings of how nurses establish, negotiate and manage personal-professional values whilst navigating through their challenging professional life. Education strategies are recommended to enhance awareness of personal-professional values negotiation in nursing practice.