Accounting and economic measures are actually closely related in capital budgeting. The average accounting rate of return is the correct economic yield of a project, not just a poor substitute for the IRR. Residual income maximization is equivalent to NPV maximization, making it a useful decision-making tool. The Chisini mean and a comprehensive cost of capital help reconcile accounting rate of return, internal rate of return, residual income, and net present value as different ways of understanding the same concept. This integration of accounting and economic measures provides a more holistic view of project evaluation and asset pricing.