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March 18, 2026The Accounting Review

'Value-Itis'--an Impractical Theorist's Reply.

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Authors

ATAngela ThomasTbilisi State Medical University

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Implication

Critique finds logical analysis essential for understanding value approaches in accounting, suggesting deeper exploration is needed.

Key Points

  • The paper evaluates the deficiencies in Dr. Marple's arguments regarding current value accounting versus historical-cost accounting.
  • Critical analysis of Dr. Marple's claims about value approaches and their applicability.
  • Discussion on the assumptions underlying historical-cost and current value accounting.
  • Examination of logical analysis as a tool in developing accounting theory.
  • Dr. Marple's arguments are not fully applicable to current value accounting methods.
  • There are significant concerns about the validity of current values that require careful examination.
  • Logical analysis is necessary to enhance understanding and development of accounting practices.

Cite This Study

Angela Thomas (1964) studied this question.

synapsesocial.com/papers/69ba430d4e9516ffd37a3de2https://doi.org/10.2308/tar-7134631
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1An Empirical Test of a Model Proposed by Chambers.1971
  2. 2Concepts of Information Value and Accounting: A Reply.1973
  3. 3THE LOGIC OF THE COST AND REVENUE APPROACH.1947
  4. 4On the Feasibility of Developing Current Cost Information.1967
  5. 5INVENTORY VALUATION--THE ACCOUNTANTS ACHILLES HEEL.1954