Author:  A. Keller Affiliation:  Independent Researcher Abstract The relationship between intrinsic product quality and perceived value has long been debated within management, marketing, and consumer behavior literature. While classical economic theory assumes that value is primarily derived from the inherent characteristics of a product or service, contemporary evidence increasingly suggests that perception—shaped by context, location, and symbolic framing—plays a more deci

Cost leadership has long been recognized as one of the core strategies firms use to compete in dynamic markets. Traditionally associated with achieving the lowest possible operating costs, the concept has evolved significantly in the last decade. Strategic accounting—once viewed primarily as a financial reporting function—has become a central driver in designing cost structures, enabling value creation, and shaping organizational strategy. In the context of global competition