Since its inception, psychology has struggled with issues of conceptualization and operationalization of social-psychological phenomena. The study of social values and points of view has been prone to such difficulties, despite a predominant concern of qualitative distinctions in the variability of both of these phenomena across different individuals and social groups. And while interest in both traces a common origin in Rokeach's studies of narrow mindedness, the study of both phenomena has since proceeded apace. In this study, we posit a renewed reconciliation between the two that is best served through a social-psychological model of points of view in terms of the values that inspire them. We draw on critical linguistics to propose a theoretical and methodological framework that can aid a systematic study of value structures as they take different forms and meanings through particular types of points of view. In five stages of qualitative analysis, the model deconstructs utterances into distinct terms that reveal a predominant perspective-taking style that can be utilized towards the categorization of different points of view, in terms of values that imbue them and that serve to provide them with a coherent angle of constructing a particular narrative.