Research focused on values in information systems (IS) is conducted using a diversity of approaches, methods and theoretical frameworks. This paper presents a systematic literature review to investigate the relationship between values and materiality— specifically, how researchers materialize values—in IS research. Analysis of the literature demonstrates that IS researchers perceive the values of research subjects in their language, attitudes, design, and practices. They also materialize values at different temporal points in the research process. These materialization choices are largely independent of research method, and are an important research design consideration. Conceptualizing the materiality of values can enable values researchers to be explicit about methodological choices regarding the observation of values.