The Theory Of Goal Attainment By Imogene King - 895 Words

Nursing/Nursing Practice: Theory: No specific theory was identified on the public web page, However, there is a milieu of research and frameworks that are published that have been utilized by the Banner Health System as a whole. For example, the theory of goal attainment by Imogene King is one of the theories used by the nursing staff and is evident in bedside reporting (Anderson Mangino, 2006). However, as stated in the philosophy, the art and science of nursing is demonstrated by compassion, creativity, and competence (Goebel, 2016). Additionally, the strength of the practice is in providing what is best for their patients (Goebel, 2016). Both of these statements define how the organization allows for the use of multiple theories to best fit the patient, situation, or specialty. Practice: A piece of the nursing practice relies on the Care Management Model which sets up functional teams with different focus points such as clinical data analysis, safety, utilization review, patient education, and performance improvement (BMC, 2015). BFMC surely has a code of conduct manual but it was not available for the public to view. The Banner organization utilizes many company developed frameworks of care centering on the patient and results of care (Mensik, Maust-Martin, Scott, Horton, 2011). Additionally, Evidence based practice is expressed as scientifically based care promoting integrity and striving for the highest quality of care and services (Goebel, 2016). While BRMC doesShow MoreRelatedThe Theory of Goal Attainment by Imogene King1861 Words   |  7 PagesImogene King is a nationally recognized theorist, leader and educator. She developed the Theory of Goal Attainment while trying to outline content for a new graduate program. It has become the basis for estab lishing health care goals for patients and directing patient care. The theory of goal attainment identifies three levels found in the environment: personal, interactional and social. The primary level is the personal system level where the care of the patient is the main focus. The second levelRead MoreImogene King s Theory Of Goal Attainment1929 Words   |  8 PagesImogene King’s Theory of Goal Attainment Nearly every person on Earth has a desire to be heard and have their feelings and opinions matter to others. This is especially true when it comes to matters of one’s own health. To have the capacity to engage with doctors and nurses over decisions involving healthcare decisions is one of the keys to improving health. This is what Imogene King determined to be the case when developing her Theory of Goal Attainment. Analyzing King’s Theory of Goal AttainmentRead MoreImogene Kings Theory of Goal Attainment Essay986 Words   |  4 PagesImogene King’s System Interaction Model Theory of Goal Attainment Introduction Imogene King is a nationally recognized theorist, leader and educator. She developed the Theory of Goal Attainment while trying to outline content for a new graduate program (Leddy Pepper, 2006). It has become the basis for establishing health care goals for patients and directing patient care. The main purpose of the theory is to help patients attain, maintain or restore health. The purpose of this paper isRead MoreEssay about Imogene Kings Theory1496 Words   |  6 PagesImogene King’s Theory of Goal Attainment Abstract This paper is about Imogene King and her Theory of Goal Attainment. This paper details the components of the theory as well as practical application of those components today. Goal setting and patient education are discussed in relation to King’s theory. The role of the nurse as educator is explained. The importance of King’s theory and practical application of that theory is displayed. Imogene King was not only involved in nursing forRead MoreTheoretical Framework in Nursing Process - Interaction Theories1655 Words   |  7 Pagescontrast two of the models or theories presented in this chapter considering their usefulness in practice, research, education and administration. For the purposes of this discussion, I have selected King’s Theory of Goal Attainment and Peplau’s Theory of Interpersonal Relations. On a broad perspective, both theories aim at explaining the interaction processes that happen between a nurse and her patient. Imogene King’s basic assumption of her theory is that the nurse and the clientRead MoreThe Legacy Of Imogene King1469 Words   |  6 PagesImogene King was born on January 30, 1923 in West Point, Iowa. In 1945 she received her nursing diploma from St. John s Hospital School of Nursing in St. Louis, Missouri. In 1948, she earned her Bachelor of Science in Nursing from St. Louis University, and went on to complete her Master s of Science in Nursing, also from St. Louis University in 1957. She went on to earn her doctoral degree from Teachers College, Columbia University in 1961. Between 1966 and 1968, King worked as Assistant ChiefRead MoreThe Theory Of Nursing Theory1463 Words   |  6 PagesBy def inition theory is a proposal fostered to support a set of observations, a recognized statement of tentative knowledge depicting how various thoughts and concepts are connected to each other (Merriam-Webster, 2015). During my undergraduate studies my exposure to nursing theory was limited to mostly to Maslow’s Hierarchy of Needs, a non-nursing theory. During this assignment I will expand my knowledge on the topic of nursing theory by explaining the importance of nursing theory. I will exploreRead MoreBiography Of Dr. Imogene M. King Essay1185 Words   |  5 Pages Dr. Imogene M. King was born in West Point, Lowa on January 30, 1923, youngest of three children. She dreamed of being a Teacher. However, to escape her life in small town she accepted her Uncle’s offer to study nursing. Where she never thought, would lead her to become one of the Pioneers and most sought Nurse Theorist. She received her nursing degree from St. John’s Hospital of Nursing St. Louis, Missouri in 1945, BS Nursing Education with minors in Philosophy and Chemistry from St. John’s HospitalRead MoreThe Theory Of Goal Attainment And Transactional Process825 Words   |  4 PagesImogene King was the Midwestern, twentieth century nursing theorist that developed the conceptual system and theory of goal attainment and transactional process. Although not without controversy, her theory has been the spring board for some middle range nursing theories and nursing education programs. This theory is particularly intriguing to individuals who are goal driven and will be explored in detail in the following paragraphs. According to the text, King based her original thoughts on theRead MoreDr. King And Her Nursing Process Theory1453 Words   |  6 PagesThis theory analysis paper is based on the work of Mrs. Imogene M. King and her Nursing Process Theory. It will show an overview of the model related to person, environment, health and nursing. The paper will also discuss the model and how it relates to the nursing practice. Finally the strengths and limitations will be discussed. Goal Attainment Theory Imogene King developed her nursing theory on the basis that the nurse and the patient, â€Å"work together to achieve the goals in the continuous

Puritan Society Of The Salem Witch Trials - 1793 Words

Puritan society was a utopia made of strict religious conduct and revolved around God s ultimate path and blessing. Anything that was believed to be sinful or was of material desires would be considered a sin, and later requires extensive prayer for God s forgiveness. Puritans believed that their philosophy would last forever, and it would never become under threat from both seen and unseen forces. Puritan society was formed in and around Massachusetts, and would become the basis of American society as we know it to be today. One place, in which Puritan philosophy was invaded with such unseen forces, dates back to Salem, Massachusetts in the late seventeenth century. This unseen force that invaded Puritan thought would become the basis†¦show more content†¦The nature imagery used expresses the flaws of Puritan thought and anxieties towards outside forces, both seen and unseen. Through his use of nature imagery and diction, the reader obtains a better understanding of such P uritan anxiety within the community as they try to maintain their utopian society from collapsing to these supernatural forces caused by an irritated and vengeful Devil. Nature imagery can turn an ordinary piece of literature into a vivid recollection of history. In Wonders of the Invisible World, nature plays a key role in discovering the hidden meaning being Puritan thought and doctrine, as well as aiding the reader to better understand why witchcraft become highly connected to many of their societal problems. This is evident in the very first lines; â€Å"The New Englanders are a people of God settled in those, which were once the devil’s territories†¦such a people here accomplishing the promise of old made unto our blessed Jesus, that He should have the utmost parts of the earth for His possession† (Mather 151). This is a very important passage because it quickly sets the tone for what is to come; that being that Puritans believed that until their colonies set tled, the land was under rule of the devil. This highlights that Puritans like Mather, were under the impression that any land not touched by Puritan doctrine was previously under devilish influences. Nature therefore explains that it is a God given right to the Puritans as a way to possess the

The Negative Effects of Divorce on Children Free Essays

â€Å"So many persons think divorce a panacea for every ill, find out, when they try it, that the remedy is worse than the disease† (Qtd in Harper 192). Divorce in any situation tears a child apart, tossing them from one house to another, limiting the time spent with their parents, and confusing them. There arent very many reasons that would show to be more beneficial for the parent to leave than to stay and keep their marriage. We will write a custom essay sample on The Negative Effects of Divorce on Children or any similar topic only for you Order Now Usually its better for the children if their parents work through their differences rather than get a divorce. To anyone, divorce is a horrible word. There is no way to make the word sound better or make it less painful. According to the Webster’s Dictionary, divorce is â€Å"the legal dissolution of marriage or the termination of an existing relationship or union† (Webster’s 370). This definition makes it seem formal and doesnt show the feeling that people have when the word is mentioned. To most children, divorce is much more than a legal dissolution; it is their whole world being torn apart and thrown on the ground in pieces. One of the biggest problems that divorce imposes on children is the decision of who they should live with. Usually parents divorce when children are small and the children have no say in where they go. Since the child cant choose, this usually leads to custody battles that end in split custody or joint custody. Whatever the choice turns out to be, either one of them will be detrimental to the child. When split custody is decided, it forces either the child or the court to choose which parent to live with and which one is in the childs best interest. It limits the time the child spends with both parenta. When the child only lives with one parent, the relationship with the other parent can be severely damaged. According to the National Survey of Children, close to half of all children with divorced parents have not seen their nonresidential parent in the past year, and only one in six had weekly contact (Whitehead 2). Since the children don’t see both their parents often, the parent that the child lives is usually thought of as strict and â€Å"no fun† because that parent is always there and is always responsible for disciplining the child. This can damage and cause social problems with the child. The nonresidential parent is usually viewed as the fun, exciting one that the child wants to be with. This parent usually tries to give the child presents, and money almost like they are using it in an attempt to â€Å"buy† the child’s love. The child doesnt usually feel the love and security of having a close family, since they are constantly moving from house to house. Because of the constant movement, the child doesnt usually receive quality time from either parent, and it makes it more difficult to feel loved. Joint custody, on the other hand, proves to be even less successful (Zinmeister 29). This type of custody is now allowed in half of the states in the US, although, joint custody is very unusual because of the extreme complications. In California, where divorce is more common than anywhere else, only eighteen percent of divorced couples have joint custody. Even when the divorced parents maintain regular contact with their children, truly cooperative child rearing is rare (Zinmeister 29). Research shows, that the parents have no communication or mutual reinforcement; this usually leads to very unhealthy relationships with their children. Joint custody is even worse on a child because there is even more movement involved. With split custody, the child goes to the nonresidential parent’s house on a certain schedule. In joint custody, however, the child is constantly moves back and forth between houses, causing an even larger lack of time between parent and their child. The custody battle can be damaging, but the divorce of a child’s parents can also confuse the child, suggesting that it is better for parents to stay together. The child does not really know what commitment really means. Since these children see their parents breaking vows without a second thought, they start to think that whats right for the parents must be the right thing for them to do too. Children are basically shown that they dont have to work out their problems as long as they can run away. This is one reason that today, when someone makes a promise, there is really no promise of whether it will happen or not. According to The Effects of Divorce on Children, an article written by J. Lynn Rhodes, young adults whose parents have divorced previously are likely to have social problems and trouble forming and maintaining intimate relationships (Effects 1). The value of a person’s â€Å"word† has lessened. Partly because of bad examples parents are setting for their children when they get a divorce. Generally, its better for children to suffer a bad marriage than to cope with divorce. According to University of Michigan psychologist and divorce expert Neil Kalter, the misery of an unhappy marriage is less significant than the changes after a divorce. The children would rather their parents keep fighting and not get divorced (Marriage 64). Although it doesnt seem logical, it shows that children want their parents to be together no matter what the cost. The alternative to most divorces is not life in a war zone (Zinmeister 30). In the most of the number of divorces there is no problem or issue that could ruin a person’s childhood. These divorces almost always make the child worse off and create many unnecessary problems for the child. If parents would concentrate harder on working their problems out rather than their own personal happiness, the children would be better off. Divorce, however, isnt always a terrible thing. In a few situations it is for the best. The two situations that can prove beneficial for a person to get a divorce are abusive relationships and adultery. When one parent is abusive, whether verbal, physical, or sexual, to the children, it is more beneficial to the child if the parent leaves (Huffman 4). Also, if one parent is physically abusing the other, the marriage should be ended. If a child watches their parent get beaten their entire life, they could think that its okay to act that way to other people or they can begin to hate the parent for staying. Also, when a spouse is committing adultery, divorce is definitly an option. When one spouse is faced with the affairs and still wont stop having them, the Bible gives the option of divorce. In Matthew 19:8-9 it says, â€Å"Moses permitted you to divorce your wives because your hearts were hard. But it was not this way from the beginning. I tell you that anyone who divorces his wife, except for marital unfaithfulness, and marries another woman commits adultery† (Huffman 9). Even under these ircumstances, Jesus permitted divorce, but he didnt encourage it. It generally shows to be more beneficial for a child if their parents stay in an imperfect marriage rather than getting a divorce. The things that are involved with a divorce severely damage a child. The child lacks a â€Å"sense of belonging† and becomes very confused. Therefore, when a person gets married, they need to think long and hard to make sure that it is the right choice for them and for possible children that they may have one day. The person needs to make sure that they dont settle for the person they can live with; they need to wait for the person that they cannot live without. As Jesus says in Mark 10:5-9: It was because your hearts were hard that Moses wrote you this law. But at the beginning of creation God made them male and female. For this reason a man will leave his father and mother and be united to his wife, and the two will become one flesh. So they are no longer two but one. Therefore what God hath joined together, let no man put asunder (Huffman 1). Works Cited Harper Book of American Quotations, New York, Harper and Row, 1988, p.192. Huffman, John. â€Å"The Raw Reality of Divorce.† Http://www.christiandigest.com/divorce.html. (19 November 1998). Marriage and Divorce, California, Greenhaven Press, Inc., 1997, p.64. Rhodes, J. Lynn. â€Å"The Effects of Divorce on Children.† http://www.lrhodes.com/divorce.html. 1997. â€Å"Through the eyes of a child.† Http://www.divorceonline.com (20 November 1998). Webster’s Ninth New Collegiate Dictionary, Massachusetts, Merriam-Webster, Inc., 1984, p.370. Whitehead, Barbara. â€Å"Coming Apart.† http://www.divorceonline.com (20 November 1998). Zinmeister, Karl. â€Å"Divorce’s Toll on Children.† Current Magazine, April 1997: 29-30. How to cite The Negative Effects of Divorce on Children, Papers

International Classification of Financial - MyAssignmenthelp.com

Question: Discuss about the International Classification of Financial. Answer: Introduction: Conceptual framework guides the preparation and presentation of financial statements with the objective of enhancing the ability of the financial statements to reflect the true and fair financial position of an organization as on the end of the financial period for which the financial statements have been prepared. The brief history of conceptual framework will help us to understand the initial objective with which it was established. The history of conceptual framework will guide us to understand the direction that it has given to the overall financial reporting and how the financial reporting has evolved over the years with the introduction of conceptual framework (Macve 2015). In order to evaluate the actual impact of conceptual framework on the process of financial reporting, each and every aspect of conceptual framework has been thoroughly assessed to track the evaluation of financial reporting along with the evolution of conceptual framework. Literature Review: Underlining the concept to be used in the preparation and presentation of financial reporting was the main objective behind the conceptual framework at the time of introduction of the concept. However, with the changing time other objectives have been included to modify the conceptual framework accordingly (Bice 2014). However, the main objective remains the same, i.e. to set out the concept to guide the preparation and presentation of financial statements in a manner suitable for reflecting the true and fair picture of an organization with respect to its financial performance and financial position as on a particular date. The purpose of conceptual framework in financial reporting: Financial reporting is the process of preparation and presentation of financial statements of an entity with the objective of providing the stakeholders of the entity necessary information about the results and financial position of the entity over a particular period which is being covered in these statements (Zhang and Andrew 2014). In order to be useful the financial statements must portray the true and fair picture of an entity to the stakeholders. Thus, in order to reflect the true and fair financial performance of the entity and financial position as on a particular date the financial statements must follow some standard guidelines. The need of some standard guidelines for the preparation and presentation of the financial statements give rise to the conceptual framework of financial reporting. Thus, the purpose of conceptual framework is to guide the accountants and management in preparation and presentation of financial statements to ensure that the financial reporting process provides the users of financial statements and stakeholders of an organization useful information about the financial performance and position of an entity as on a particular date (Henderson et al. 2015). The purpose of conceptual framework can broadly be discussed as following: To provide the accountants and management a standard guideline to be followed in preparation and presentation of financial statements. To improve the quality of financial reporting. To enhance the usefulness of the financial statements. It helps the accounting standard setting bodies to develop appropriate accounting standard. Reducing the scope of personal judgements, estimates in the process of financial reporting by reducing the alternative accounting principles and policies to limited few. It helps the auditor to form audit opinion by evaluating the financial statement based on the conceptual framework; History of conceptual framework: The conceptual framework of financial reporting has undergone numerous modifications and it is still developing as there is still continuous efforts been made by the International Financial Reporting Standards Board (IFRSB), earlier used to be known as International Accounting Standards Board (IASB), to improve the conceptual framework to enhance the quality of financial repairing in the future. IASB with the primary objective and purpose of assisting the accountants in preparation and presentation of financial statements introduced the conceptual framework of financial reporting (Cheng et al. 2014). Initially there were International Accounting Standards, here in after to be referred to as IASs, which were prepared to guide the preparation and presentation of financial statements of an organization. However, with the continuous development and changes in the economic and financial environment around the globe the need of modification to the erstwhile IASs arose and hence, the Intern ational Financial Reporting standards were formulated and issued by the IFRSB. Development of conceptual framework: With the ever-changing economic, financial and accounting environment across the globe, the importance of financial reporting which once was considered luxury for the business organizations became integral to the success and efficient functioning of an organization. Thus, with the passage of time and the changing circumstances and situations the need and importance of financial reporting have also increased (Erb and Pelger 2015). With these changes, the need for a comprehensive conceptual framework also arose thus, it was necessary to continue on the path of evolution to ensure further solidarity to the conceptual framework in financial reporting. The size and complexities of a business organization has changed significantly as with globalization the entities have the license to operate from different parts of the world. Thus, the importance of financial reporting have increased significantly. The conceptual framework must also be developed accordingly, to ensure that it is align with the requirements of changing business environment. Accordingly, the IASB must in consultation with premier accounting standards boards of different countries that are also member of the IASB should modify the conceptual framework to suit the needs of modern financial reporting. Thus, constant modification and development of conceptual frame work is a must to enhance the quality of financial reporting. Limitations of existing conceptual framework: The existing conceptual framework of financial reporting has numerous issues which have been identified in order to fix these issues by making necessary modifications to the conceptual framework to improve the quality of financial reporting in the future. The problems and issues identified in the existing conceptual framework are as follows: Numerous areas important to the financial reporting process have not been covered in the existing conceptual framework. These areas include presentation, guidance on measurement, disclosure requirements and above all the requirements to identify a reporting entity (Simnett and Huggins 2015). The definitions provided on assets and liabilities are certainly not clear and could be improved since the whole concept of financial reporting is pretty much standing on the foundation of assets and liabilities and recognition of these in the books of accounts of an organization. There are certain areas which are quite confusing in the existing conceptual framework. For example, the existing conceptual framework states that only if the flow of economic resources is probable, i.e. outflow of economic resources in case of a liability and inflow of economic resources in case of an asset, only then an asset or liability should be recognized. However, the IASB has also mentioned that in some cases recognition of assets and liabilities without the probability of flow of economic resources will provide useful information to the users of the financial statements (Chih and Zwikael 2015). Potential usefulness of the conceptual framework: The IASB has formulated number of accounting standards along with accounting principles and policies to guide the practice of the accountants for recording the financial transactions in the books of accounts of an entity. Following the underlying concepts provided in the conceptual framework which include the accounting standards, fundamental accounting principles and policies is mandatory in preparation and presentation of reports to portray the true and fair picture of entity as on the date to which the reports relate (Sierra?Garca et al. 2015). Thus, the concept to underline the preparation and presentation of financial reports have a huge influence on the overall financial reporting as the quality of financial reporting has improved immensely with the introduction conceptual framework. Considering that the process of evolution in conceptual framework is a continuing process the utility of it in the overall financial reporting is immense. The usefulness of the conceptual framework can be broadly classified and discussed as following; Improving the quality of financial reporting: The quality of financial reporting has improved a lot due to the conceptual framework as it has enhanced qualitative characteristics of financial statements. Qualitative characteristics such as comparability of financial statements, improving the ability of the financial statements to reflect the true and fair picture of an organization etc (Palea 2014). Reducing the alternative accounting policies and principles: The alternative accounting policies and principles prior to the introduction of conceptual framework were greater in numbers. However, with the conceptual framework these alternatives have been reduced significantly to improve the quality of financial reporting (Lee and Zhong 2014). As the number of alternative accounting principles and policies have reduced, the qualitative characteristics of the financial statements have enhanced simultaneously. Reduction in scope to manipulate accounts: Conceptual framework provides standard guidelines that are to be followed by the accountants to prepare and present the financial statements (Nobes 2014). Thus, the scope to manipulate accounts by using personal estimates and judgments have reduced significantly. Reflecting the true and fair financial position: As a result of conceptual framework the ability of the financial statements to show the true and actual financial performance and true and fair financial position of an organization have improved considerably (Kroeger and Weber 2014). The concepts underlying the preparation and presentation of financial statements have improved the quality of financial reporting thereby improving the ability of the financial statements to show the true and fair financial position of an organization as on a particular date. Useful information to the users of the financial reports: The financial statements prepared in accordance with the guidelines provided in conceptual framework contain important financial informations that are very useful for the users of the financial statements (Alrazi et al. 2015). The users of the financial statements will be able to take better decision about matters affecting their interests in an organization by using the financial statements. Enhancing the confidence of the stakeholders on the financial reporting process: The conceptual framework has enhanced the confidence of stakeholders of an organization and the users of the financial statements on the overall financial reporting process. The use of mandatory accounting standards and accounting principles in preparation and presentation of financial statements have improved the quality of these statements (Fonseca et al. 2014). As a result the confidence of the users on the financial reporting process have increased significantly. Eight points to indicate the new knowledge: The usefulness of conceptual framework has made it clear that even though there are certain limitations of the existing conceptual framework of financial reporting however, the benefits are far in excess of the limitations (Reuter and Messner 2015). Taking into consideration the discussion above the eight new points including both usefulness and limitations are discussed below. The lack of clarity in defining the assets and liabilities in the existing framework certainly affects the financial reporting process: The definitions provided in the existing conceptual framework for assets and liabilities have certainly added to the limitations of the conceptual framework. Thus, a better definition on the assets and liabilities would help to improve the overall quality of financial reporting. Asset and liabilities recognition criterions could have been modified to clear the confusion: There is significant confusion in recognition criterions of assets and liabilities. Thus, whether to follow the probability of economic benefits flowing to or from the organization should be made clear to get rid of the confusion (Reuter and Messner 2015). Process of evolution continues: The process of evolution whether by formulating and issuing new and improved accounting standards or by any other means will continue as it is a continuing process. Additions to cover further areas: The existing conceptual framework does not cover certain areas such as measurements, disclosure and identification criterions for reporting entity. It is essential to make necessary additions to cover these areas to improve the overall financial reporting quality. Integration with the economic and financial environment: The conceptual framework takes into consideration the changes in economic and financial environments to ensure that it is relevant and up-to-date with requirements of the present situation (Heald and Hodges 2015). IFRSs and its importance: The IFRSs developed to succeed the IASs are also to be continuously up-dated in accordance with the need of the time to ensure they are not out-dated and are in accordance with the requirements of the modern financial reporting environment. Disclosure and presentation requirements: The disclosure and presentation requirements are equally important to the financial reporting process and the conceptual framework makes it amply clear that an organization must take into consideration their importance while preparing and presenting the financial statements in accordance with the conceptual framework (Dinnie 2015). Applicability of IFRSs and IASs: Irrespective of the nature of the organization, whether profit oriented or non-profit organization the applicability of conceptual framework is Perpetual. Conclusion: Summarizing from the above discussion it is clear that the benefit of conceptual framework in financial reporting is numerous. However, there are certain limitations of the existing conceptual framework which must be addressed in the future by making necessary changes to the existing framework to ensure that the existing framework does not lose relevance in the future. Continuous up-gradation of the accounting standards and policies on the basis of the modern day requirements of financial reporting will be useful in improving the quality of financial reporting in the future. Reference Alrazi, B., de Villiers, C. and Van Staden, C.J., 2015. A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity.Journal of cleaner production,102, pp.44-57. Bice, S., 2014. What gives you a social licence? An exploration of the social licence to operate in the Australian mining industry.Resources,3(1), pp.62-80. Cheng, M., Green, W., Conradie, P., Konishi, N. and Romi, A., 2014. The international integrated reporting framework: key issues and future research opportunities.Journal of International Financial Management Accounting,25(1), pp.90-119. Chih, Y.Y. and Zwikael, O., 2015. Project benefit management: A conceptual framework of target benefit formulation.International Journal of Project Management,33(2), pp.352-362. Dinnie, K., 2015.Nation branding: Concepts, issues, practice. Routledge. Erb, C. and Pelger, C., 2015. Twisting words? A study of the construction and reconstruction of reliability in financial reporting standard-setting.Accounting, Organizations and Society,40, pp.13-40. Fonseca, A., McAllister, M.L. and Fitzpatrick, P., 2014. Sustainability reporting among mining corporations: a constructive critique of the GRI approach.Journal of Cleaner Production,84, pp.70-83. Heald, D. and Hodges, R., 2015. Will austerity be a critical juncture in European public sector financial reporting?.Accounting, Auditing Accountability Journal,28(6), pp.993-1015. Henderson, S., Peirson, G., Herbohn, K. and Howieson, B., 2015.Issues in financial accounting. Pearson Higher Education AU. Kroeger, A. and Weber, C., 2014. Developing a conceptual framework for comparing social value creation.Academy of Management Review,39(4), pp.513-540. Lee, C.W. and Zhong, J., 2014. Top down strategy for renewable energy investment: conceptual framework and implementation.Renewable Energy,68, pp.761-773. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Nobes, C., 2014.International Classification of Financial Reporting 3e. Routledge. Palea, V., 2014. Fair value accounting and its usefulness to financial statement users.Journal of Financial Reporting and Accounting,12(2), pp.102-116. Reuter, M. and Messner, M., 2015. Lobbying on the integrated reporting framework: an analysis of comment letters to the 2011 discussion paper of the IIRC.Accounting, Auditing Accountability Journal,28(3), pp.365-402. Sierra?Garca, L., Zorio?Grima, A. and Garca?Benau, M.A., 2015. Stakeholder engagement, corporate social responsibility and integrated reporting: an exploratory study.Corporate Social Responsibility and Environmental Management,22(5), pp.286-304. Simnett, R. and Huggins, A.L., 2015. Integrated reporting and assurance: where can research add value?.Sustainability Accounting, Management and Policy Journal,6(1), pp.29-53. Zhang, Y. and Andrew, J., 2014. Financialisation and the conceptual framework.Critical perspectives on accounting,25(1), pp.17-26.