2014 | 2 (2) | 64-72
Article title

Wartość jako kluczowe pojęcie w dziedzinie nauk ekonomicznych

Title variants
Value as a keyword in economic sciences
Languages of publication
The term of ‘value’ is a subject worth analysis and literature review. There are various definitions of value connected with consumer goods, such as market value or production value. Along with economical growth in the world and development of economic sciences, there was a change in how the worth of goods was evaluated, starting from using cost of the production as a basis, to finally realizing that customers were the ones who set the value of a product and that this value was a subjective evaluation indeed, far from a simple sum of costs sustained during the process of production. The aim of the article is the presentation of possible perspectives of understanding the term of value and also to emphasize the fact that the character of value is also affected by subjective aspects that make it a philosophical term.
Physical description
  • Balasubramanian S., Raghunathan R., Mahajan V., Consumers in a multichannel environment: Product utility, process utility, and channel choice, ,,Journal of Interactive Marketing” 2005.
  • Bourguignon A., Management accounting and value creation: The profit and loss of reification, “Critical Perspectives on Accounting” 2005, no. 16.
  • Cockton G., Designing worth is worth designing, NordiCHI ‘06 Proceedings of the 4th Nordic conference on Human-computer interaction: Changing roles, ACM New York, USA 2006.
  • Creusen M.E.H., Schoormans J.P.L., The different roles of product appearance in consumer choice, ,,The Journal of Product Innovation Management” 2005.
  • Dobija M., Rachunkowość zarządcza i controlling, Wydawnictwo Naukowe PWN, Warszawa 2008.
  • Karmańska A., Wartość ekonomiczna w systemie informacyjnym rachunkowości finansowej, Difin, Warszawa 2009.
  • Masztalerz M., Pomiar wartości – w kierunku integracji rachunkowości finansowej i zarządczej, [w:] W. Gabrusewicz, J. Samelak (red.), Rozpoznawanie i ujawnianie obszarów ryzyka gospodarczego w sprawozdaniach finansowych, materiały konferencyjne, KIBR, Poznań 2012.
  • Przybyłowski K. i in., Marketing, Oficyna Ekonomiczna, Kraków 1998.
  • Retailing: Euromonitor from trade sources/national statistics © Euromonitor International, Date Exported (GMT): 30/03/2013 17:32:45.
  • Sagan A., Wartość dla klienta w układach rynkowych. Aspekty metodologiczne, Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie, Kraków 2011.
  • Zhan Ch., Dubinsky A., A conceptual model of perceived customer value in e-commerce: A preliminary investigation, ,,Psychology&Marketing” 2003.
Document Type
Publication order reference
YADDA identifier
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.