Relativity of Value: Time, Space, and Context in AI-Supported Financial Decisions

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Author(s): Mădălina Mihăilescu (Hyperion University of Bucharest, Romania)
Copyright: 2026
Pages: 30
Source title: Enhancing Financial Decision-Making Through AI and Accounting Systems
Source Author(s)/Editor(s): Ionica Oncioiu (Titu Maiorescu University, Constanta, Romania)
DOI: 10.4018/979-8-3373-3626-8.ch009

Keywords: Accounting and Finance / Business & Management / Business Science Reference / Decision Support Systems

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Abstract

This chapter investigates the relativity of value in financial decision-making, emphasizing the roles of time, space, and contextual framing in shaping outcomes. While classical finance often treats value as an intrinsic and static property, contemporary markets reveal its dynamic and situational character. Advances in artificial intelligence allow for real-time integration of temporal patterns, spatial heterogeneity, and contextual signals, offering a more adaptive framework for evaluating assets and risks. The chapter also addresses the epistemological challenges of embedding contextual awareness into algorithmic decision-making, including issues of bias, interpretability, and robustness. By reframing value through the lens of relativity, the authors argue for a paradigm that bridges financial theory with AI-supported practice, enabling more nuanced, flexible, and context-sensitive approaches to investment and risk management.

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Relativity of Value: Time, Space, and Context in AI-Supported Financial Decisions

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