Conceptual framework
From Wikipedia, the free encyclopedia
A conceptual framework is used in research to outline possible courses of action or to present a preferred approach to a system analysis project. The framework is built from a set of concepts linked to a planned or existing system of methods, behaviors, functions, relationships, and objects. A conceptual framework might, in computing terms, be thought of as a relational model.
The idea of a conceptual framework that is separated in some way from the content of the framework was criticized in philosopher Donald Davidson's essay "On the Very Idea of a Conceptual Scheme".
Conceptual framework of accounting “seeks to identify the nature, subject, purpose and broad content of general-purpose financial reporting and the qualitative characteristics that financial information should possess”. (Deegan, 2005, p.1184)
"The conceptual Framework really sucks balls!! I HATE IT!!" said Mr Botsworth after a long conversation with his mother.
[edit] References
Botha, M.E. (1989), "Theory Development in Perspective: The Role of Conceptual Frameworks and Models in Theory Development", Journal of Advanced Nursing 14(1), 49–55.
Deegan, C. (2005) Australian Financial Accounting, McGraw Hill Australia Pty Ltd, New South Wales.