Heather Penney is one of the minds behind what’s called the “Two View Autonomy Framework”, which aims to establish a common conceptual structure within which warfighters and engineers can ...

The Financial Accounting Standards Board released a new chapter of its Conceptual Framework on the measurement of items recognized in financial statements, while also drawing that project to a close.

FASB issued a new chapter of its Conceptual Framework related to the recognition and derecognition of criteria and guidance on when an item should be incorporated into and removed from financial ...

The Financial Accounting Standards Board is proposing a new chapter in its conceptual framework that defines 10 elements of financial statements.

Third, we examine the new conceptual framework with a view toward its potential for the promotion of a more principles-based approach to the professional ethics of the accounting profession.

This conceptual framework can be used by public health researchers and policy makers to identify the greatest evidence gaps and guide the design and evaluation of local early diagnosis programs as ...

This paper develops a virtuousness–common good conceptual framework which explores the basis for harmonizing the goals of the individual, organization, and the economy. The Journal of Business Ethics ...