No, but it is the only answer to how much those services cost, which is a necessary question to answer if you intend to apply accounting to resource allocation and consumption.
The Austrian school, no thanks, that school of thought hasn't been mainstream since the 30's, for good reason; it's wrong. Here, you be enlightened and catch up to the modern world: https://en.wikipedia.org/wiki/Mainstream_economics
No it isn't; and that which can be asserted without evidence, can be refuted without it as well.