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AN INQUIRY INTO THE FUTURE OF CURRENT VALUE ACCOUNTING.

ARTHUR ANTHONY HILTNER, University of Nebraska - Lincoln

Abstract

Value is an elusive concept that is extremely difficult to measure. Since it is subjective, value has or may take on different meanings for different people, or at different times, different meanings for the same person. For example, how does one compare the value of a glass of water with a pound of gold? If a person is not thirsty, the water has little value and the gold considerable. However, if that same person is lost in a desert, the water becomes priceless and the gold a burden.

Subject Area

Accounting

Recommended Citation

HILTNER, ARTHUR ANTHONY, "AN INQUIRY INTO THE FUTURE OF CURRENT VALUE ACCOUNTING." (1975). ETD collection for University of Nebraska-Lincoln. AAI7613332.
https://digitalcommons.unl.edu/dissertations/AAI7613332

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