<p>Service research has evolved into an interdisciplinary research field that bridges diverse disciplines, including information systems (IS) and marketing. Nearly two decades ago, the service system concept was introduced as a foundational abstraction in service research, drawing on ideas from the service-dominant logic (S-D logic) of marketing. Despite its widespread adoption in service research, particularly in the IS discipline, the service system concept lacks a solid theoretical foundation. This has resulted in conceptual ambiguity and overlap with related constructs, such as service ecosystems. Moreover, it has largely remained a static analytical lens, insufficiently capturing dynamic service phenomena, including value co-creation and co-destruction, as well as the emergence of institutional arrangements. To address these limitations, we propose Luhmann’s systems theory (LST) as a robust framework for conceptualizing service systems as autopoietic (self-creating) systems, in which communication serves as the fundamental mechanism that drives value co-creation. We derive five theoretical propositions from this re-conceptualization that clarify conceptual ambiguity and allow researchers to explore dynamic service phenomena in greater depth. Given LST’s general approach, our conceptualization provides a theoretically grounded, interdisciplinary foundation for advancing service research.</p>