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In the evolving landscape of modern service systems, there is a need for a unified theoretical framework that illuminates service delivery and value creation. This dissertation ventures into that uncharted territory, laying down a mathematical model based on hypergraph theory that encapsulates the essence of service and value creation. It conceptualizes three main components, (1) a resource model, (2) a value proposition model, which includes a value proposition graph, and (3) its mathematical structures, which allow us to derive functional models for applications. The resulting service model integrates a service¿s resource and process model, which provides a theoretical structure for future service-oriented information systems. As such, it lays the foundation for a data structure that integrates both processes and traditional data models, closer representing how value is created.