Value-based decision making is a process in which humans or animals maximize their gain by selecting appropriate options and performing the corresponding actions to acquire them. Whether the evaluation process of the options in the brain can be independent from their action contingency has been hotly debated. To address the question, we trained rhesus monkeys to make decisions by integrating evidence and studied whether the integration occurred in the stimulus or the action domain in the brain. After the monkeys learned the task, we recorded both from the orbitofrontal (OFC) and dorsolateral prefrontal (DLPFC) cortices. We found that the OFC neurons encoded the value associated with the single piece of evidence in the stimulus domain. Importantly, the representations of the value in the OFC was transient and the information was not integrated across time for decisions. The integration of evidence was observed only in the DLPFC and only in the action domain. We further used a neural network model to show how the stimulus-to-action transition of value information may be computed in the DLPFC. Our results indicated that the decision making in the brain is computed in the action domain without an intermediate stimulus-based decision stage.