Many occupations such as accountancy, banking, shop-keeping, tailoring etc. requires mathematics directly or indirectly. This is an explanation of __________ value of Mathematics.

The correct option is Utilitarian.

Mathematics plays a fundamental role in our daily lives and across numerous professions. Understanding the core values of teaching and learning mathematics helps clarify why it is an essential subject in modern education.

1. Utilitarian (Practical) Value of Mathematics:
The utilitarian value refers to the practical applicability and daily usefulness of mathematics. Occupations such as accountancy, banking, shop-keeping, tailoring, trade, and engineering directly rely on basic and advanced mathematical calculations (such as addition, subtraction, interest calculation, measurement, and budgeting). Because mathematics serves as an indispensable tool in earning a livelihood and conducting everyday economic transactions, it is said to possess high utilitarian value.

2. Other Values of Mathematics:
• Professional Value: Prepares individuals specifically for specialized careers and technical professions.
• Disciplinary Value: Develops logical thinking, reasoning power, precision, and mental discipline.
• Cultural Value: Reflects human civilization and progress, as mathematics has evolved alongside culture and history.

Since the given question explicitly highlights occupations like accountancy, banking, shop-keeping, and tailoring where mathematics is applied for practical and daily operational tasks, it demonstrates the Utilitarian value of mathematics.