Ludwig von Mises: "Monetary calculation and cost accounting constitute the most important intellectual tool of the capitalist entrepreneur, and it was no one less than Goethe who pronounced the system of double-entry bookkeeping one of the finest inventions of the human mind." - Liberalism
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| Ludwig von Mises | To assign to everybody his proper place in society is the task of the consumers. Their buying and abstention from buying is instrumental in determining each individuals social position. | Human Action | p. 275; p. 275 | Social Mobility |
| Ludwig von Mises | Modern man has always before his eyes the possibility of growing rich by work and enterprise. In the more rigid economy of the past this was less easy. People were rich or poor from birth, and remained so through their lives unless they were given a change of position through some unforeseen accident. | Socialism | p. 395 | Social Mobility |