The second dimension reflects the breadth of sources and beneficiaries of value created by the chain. While VCA originates in the management of operations, Shank and Govindarajan (1992) argue that value‐added is not just price recovered minus costs incurred, and, along with Dekker (2003), state that VCA should also look at activities as potential sources of differentiation, and so distinguish between VCA that focuses narrowly on efficiency and that which extends to effectiveness (Zokaei and Simons, 2006). This effectiveness traditionally concerns creating value for customers and consumers, which is considered first, but also needs to encompass shared value with the wider community.