Accidents happen so it's not always respect. Disrespecting someone deliberately is a cause to discontinue the friendship/acquaintance or whatever relationship you have.

I think the value is important. We brake something we can't afford to replace, it's a very big deal. If it's affordable/replaceable, then it's not a big deal. The big deal would be if it had sentimental value. It's not replaceable even if the value/cost isn't high.