  As artificial intelligence (AI) systems become increasingly integrated into
various domains, ensuring that they align with human values becomes critical.
This paper introduces a novel formalism to quantify the alignment between AI
systems and human values, using Markov Decision Processes (MDPs) as the
foundational model. We delve into the concept of values as desirable goals tied
to actions and norms as behavioral guidelines, aiming to shed light on how they
can be used to guide AI decisions. This framework offers a mechanism to
evaluate the degree of alignment between norms and values by assessing
preference changes across state transitions in a normative world. By utilizing
this formalism, AI developers and ethicists can better design and evaluate AI
systems to ensure they operate in harmony with human values. The proposed
methodology holds potential for a wide range of applications, from
recommendation systems emphasizing well-being to autonomous vehicles
prioritizing safety.
