摘要：Value andevaluation process are two of the main subjects of discussion in the accountingworld. Much more than other subjects, these are oriented towards the knowledgefunds of the economic, accounting and social domains. Absorbing knowledge fromdifferent domains is a key feature of understanding the value concept. Recentpublications have called for more interdisciplinary approaches in valueresearch. Also, established definitions of value have been questioned. Thisarticle aims to address propositions that take these overlooked and questionedelements into consideration, which can help explain the value concept. Forthis, as a research methodology, we put forward three propositions by analyzingliterature on economic environment and social cognition with evolutionary ideasfrom accounting literature. The authors embrace a redefinition of value (the sum of thebenefits expected to be obtained by the entity for the held assets)and realized a real base of data for evaluation process. The propositionsillustrate how important is the real understanding of the value concept. Thus,accountants need to be able to understand possible long-term consequences ofthe valuation process (based on value determination) in order to avoid lossesin their business. By advocating an evolutionary approach, an impetus for moredynamism in value research is presented. This study also shows the importanceof including the social dimension in analysis if one wants to understand changein – and durability of – value concept.
关键词：accounting; cost; economic; evaluation; price; social; value
