Economic value in the context of financial accounting information system
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This paper is written to draw attention to relations existing between the term „value”,the meaning of which is currently evolving (also in the management context), and thefinancial accounting information system, in which „value” plays a key role.The issues discussed in the paper include: (1) value in the theory of economics, (2)ambiguity of the term „economic value”, (3) measuring and expressing economic valuein terms of money. The author considers these questions in connection with a widerresearch project which she has undertaken to identify reasons for the recently observeddirection of change in financial accounting.
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