تطور نظرية القيمة في الفكر الاقتصادي و المالي

Abstract EN

This study aimed to shed light on the subject of value, which has attracted the attention of many researchers and thinkers since ancient times, as the concept of value was a subject of great controversy among economic thinkers at first, then it was addressed in accounting thought through accounting measurement methods, and then the theory of For value within the financial theory, which is mainly concerned with the value of the company.

Based on that, the study dealt with a presentation and analysis of the development of the concept of value in economic and financial thought.