Tuesday, December 24, 2019

Freedom and Determinism Essay - 2348 Words

Freedom is a human value that has inspired many poets, politicians, spiritual leaders, and philosophers for centuries. Poets have rhapsodized about freedom for centuries. Politicians present the utopian view that a perfect society would be one where we all live in freedom, and spiritual leaders teach that life is a spiritual journey leading the soul to unite with God, thus achieving ultimate freedom and happiness. In addition, we have the philosophers who perceive freedom as an inseparable part of our nature, and spend their lives questioning the concept of freedom and attempting to understand it (Transformative Dialogue, n.d.). Freedom, or the concept of free will seems to be an elusive theory, yet many of us believe in it implicitly.†¦show more content†¦A determinist believes that even though an individual makes voluntary, conscious decisions, those decisions are influenced by a multitude of determinants. These determinants may include genes, upbringing, culture, current situations, and past experiences, among others. Modern determinists believe determinism promotes tolerance in how we view ourselves and others. Instead of focusing on our own or others’ mistakes, we believe that each individual is doing their best given their particular combination of determinants. Those who believe in free will seek to blame individuals for not making the right decisions or choosing the right thing. Determinists argue that if free will truly existed, all of us would possess health and achieve wealth and happiness. Since none of us have this much control over our lives, we become disillusioned and give up trying, leading to defensive and self-defeating behavior (Gill, 2005). However, the belief in free will or freedom is hard to give up because it is seen as the agent of change. Ancient Greeks based their understanding of freedom by distinguishing between intentional and unintentional action. Socrates’ understanding of human action reflectedShow MoreRelatedFreedom-Determinism Debate1726 Words   |à ‚  7 PagesThe controversy between freewill and determinism has been argued about for years. Freewill is defined as the belief that our behaviour is under our own control and do not act in response to any internal or external factors. Freewill has been found to have four different conditions and to have freewill at least two conditions must be obtained, these are; people have a choice on their actions, have not been coerced by anything or anyone, have full voluntary and deliberate control of what they do. OneRead MoreNot Freedom And Determinism Can Coexist1425 Words   |  6 PagesCompatibilists and incompatibilists have always disagreed on one issue: whether or not freedom and determinism can coexist. The compatibilist believes that the events in one’s life can be predetermined while the individual can nevertheless have free will, while the incompatibilist believes that one must choose between free will or determinism as both cannot coexist. In this paper, I will argue that even though there may be some faults within the compatibilists ways of thinking, most of their argumentsRead MoreEssay on Freedom-Determinism debate1689 Words   |  7 PagesFreedom-Determinism Debate The controversy between freewill and determinism has been argued about for years. Freewill is defined as the belief that our behaviour is under our own control and do not act in response to any internal or external factors. Freewill has been found to have four different conditions and to have freewill at least two conditions must be obtained, these are; people have a choice on their actions, have not been coerced by anything or anyone, have full voluntary and deliberateRead MoreThe Reconciliation Between Freedom And Determinism1809 Words   |  8 PagesReconciliation Between Freedom and Determinism Determinism is the belief that all events are caused by something that happened before, and according to some philosophers, people have no real ability to make choices or control what happens. However, A.J Ayer discusses the compatibility between freedom and determinism. One of the main concepts that is argued, is the fact that one cannot be compatible with the other simply because if you are determinate, then you cannot be considered free. Freedom is only validRead MoreEssay on Freedom and Determinism in Richard Taylor’s Metaphysics861 Words   |  4 PagesFreedom and Determinism in Richard Taylor’s Metaphysics Metaphysics, as discussed by Richard Taylor, can be defined as the effort to think clearly. In order to contemplate a metaphysical issue, we require data (the common beliefs that people hold about that issue). A metaphysical problem occurs when such data do not agree. To resolve the problem, a theory must be established which removes the conflict by either (a) reconciling the conflicting data, or (b) proving one set of data to be falseRead MoreThe Different Ways Of Which Freedom Can Be Compatible With Determinism1334 Words   |  6 Pages FINAL EXAM 1-Discuss the different ways in which freedom can be compatible with determinism. Answer: According to (Consider Ethics text book on page 224), Freedom and determinism can be compatible with Simple Compatibilism, which according to David Hume, he claimed that ‘’all the puzzles and disputes about free will result from sloppy and confused use of language. Therefore, if we think carefully, and avoid verbal entanglements, thenRead MoreHarry Frankfurt s Arguments For The Compatibilism Of Determinism And Freedom Of Will1578 Words   |  7 Pagesfor the compatibilism of determinism and freedom of will, as presented in Freedom of Will and the Concept of Person and some problems that arise with his reasoning. I will claim that those problems do not come from any propositions central to Frankfurt s argument, but rather from his neglect of the issue of the relationship between freedom of will and moral responsibility. I will argue, that Frankfurt makes an invalid implicit assumption that the connection between freedom and responsibility is biconditionalRead MoreFreedom Versus Determinism Freud Versus Sartre Essay1254 Words   |  6 PagesFreedom versus Determinism In Class Essay The person portrayed in The Scream clearly is in distress, they looked extremely surprised and scared. This is because they have just realized that they have been living in-authentically, that is, they have set certain parameters to live by that has ultimately affected, and taken away , their freedom. This debate about whether or not we have freedom in the decisions that we make is one that Sartre and Freud both are strongly opinionated about. Freud, beingRead MoreThe Scientific Arguments Which Contain Freedom And Soft And Hard Determinism3111 Words   |  13 Pagesextraordinarily complicated machine.† (Wegner, 2002) To answer the question, it requires we define free will and determinism. This question can be approached from numerous directions: From Libet and Wegner’s scientific data as well as metaphysical results and Dennett’s arguments to those results. This essay will study the scientific arguments which contain freedom and soft/hard determinism. The first section of the essay I will provide definitions of the terms and give data presented by Libet and WegnerRead MoreThe True Freedom Of Free Will1180 Words   |  5 Pagesabout freedom is that logically it is something we can possess. Once we take away whatever it is that is holding us back, at our core there is freedom granted to everyone. Exploring the idea of what true freedom is and whether or not we have it we begin to see philosophical theories arise that gives us alternatives to these preconceptions. Freedom, specifically free will, is usually the one thing we believe we have. Even though there are obvious factors affecting us, our free will, or freedom, is

Monday, December 16, 2019

Stefan’s Diaries Origins Chapter 26 Free Essays

I cannot say how long I ran. The night was clear and cold, and my heart felt as though it were pounding in my neck, in my brain, in my feet. I occasionally pressed my hand to the wound on my neck, which was still bleeding. We will write a custom essay sample on Stefan’s Diaries: Origins Chapter 26 or any similar topic only for you Order Now The area was warm to the touch, and I felt dizzy whenever I put my hand on it. With each footstep, a new image appeared in my head: Katherine, bloodstained foam collecting at the corner of her mouth; Father, standing above her with a stake. Memories blurred, so I wasn’t sure whether the red-eyed, shrieking monster who was on the floor was the same person who’d lunged at me with her teeth, who’d caressed me in the pond, who haunted my dreams and my waking hours. I shivered uncontrollably and lost my footing, tripping over a felled branch. I landed on the dirt, on my hands and knees, and retched repeatedly, until the iron-like taste in my mouth disappeared. Katherine was about to die. Father hated me. I didn’t know who I was, or what I should be doing. The entire world was turned upside down, and I felt dizzy and weak, sure that no matter what I did, I would cause destruction. This was all my fault. All of it. If I hadn’t lied to Father and kept Katherine’s secret †¦ I forced myself to catch my breath, then stood up and began running again. As I ran, the scent of the vervain in my pocket filled my nostrils. Its sweet, earthy fragrance wafted through my body, seeming to clear my head and imbue my limbs with a wakeful energy. I turned left on the dirt path, surprised at the course I was choosing, but for the first time in weeks, I felt certain about my actions. I burst into the sheriff’s office, where Sheriff Forbes sat with his feet up on the desk, asleep. In the one holding cell, the town drunk, Jeremiah Black, was snoring loudly, obviously sleeping off a bad night at the saloon. Noah, a young officer, was also nodding off on a wooden chair outside the cell. â€Å"Vampires! There are vampires at Veritas!† I yelled, causing Sheriff Forbes and Jeremiah to simultaneously snap to attention. â€Å"Let’s go. Follow me,† Sheriff Forbes said, grabbing a club and a musket. â€Å"Noah!† he yelled. â€Å"Get the wagon and follow behind with Stefan.† â€Å"Y sir,† Noah said, jumping to his feet. He es, pulled a club from a hook on the wall and passed it to me. Just then, I heard a piercing noise, and I realized that Sheriff Forbes was ringing the alarm outside the sheriff’s office. The bell clanged over and over again. â€Å"I can help. Please?† Jeremiah slurred, both hands on the bars. Noah shook his head and hurriedly ran through the building, his boots echoing against the wooden floor beams. I followed him, stopping to watch as he hastily hitched two horses to a long iron wagon. â€Å"Come on!† Noah called impatiently, holding his whip. I jumped up onto the seat next to Noah and watched as he cracked the whip, causing the horses to gallop at breakneck speed down the hill and into town. People were standing outside their houses in nightclothes and rubbing their eyes, some hitching horses to wagons and coaches. â€Å"Attack at the Salvatore estate!† Noah called, over and over again, until his voice almost broke. I knew I should help. But I couldn’t. Instead, I felt fear grip my heart as the wind whipped my face. I heard the clip-clopping of horses in the distance, and saw doors being flung open and more townspeople in their nightclothes hastily grabbing rifles, bayonets, and any other weapon they could find. As we galloped through town, I noticed the apothecary was closed tightly. Could Anna and Pearl be at home? If so, I needed to give them a warning. No. The word came so strongly, it was as if my father had whispered it in my ear himself. I needed to make things right for me, for the Salvatore name. The only people I cared about were Father and Damon, and if anything happened to them †¦ â€Å"Attack at the Salvatore estate!† I yelled, my voice breaking. â€Å"Attack at the Salvatore estate!† Noah repeated, his words sounding like a chant. I looked up at the sky. The moon was a tiny sliver, and clouds obscured any hint of starlight. But suddenly, as we rode up the hill, I saw Veritas lit up like morning, with a mob of what looked like a hundred people brandishing torches and standing on the steps of the porch, yelling. Pastor Collins stood on the porch swing, calling out prayers, as several people watched him, kneeling on the ground and praying. Next to him was Honoria Fells, yelling to anyone who would listen about demons and repentance. Old Man Robinson was brandishing his torch and threatening to burn down the entire estate. â€Å"Stefan!† Honoria called as I jumped off the wagon before it stopped. â€Å"For your protection,† she said, proffering a branch of vervain. â€Å"Excuse me,† I called hoarsely, as I pushed through the horde, using my elbows, and ran to the carriage house and up the stairs. I heard angry voices from the chambers. â€Å"I will take her! We’ll leave, and you won’t see either of us again!† Damon’s voice, as low and ominous as incoming thunder. â€Å"Ungrateful!† Father roared, and I heard a sickening crack. I bounded up the stairs and saw Damon, slumped against the doorway, a trickle of blood oozing from his temple. The door had cracked from the impact of Damon’s body. â€Å"Damon!† I called, falling onto my knees next to my brother. Damon tried to struggle to his feet. I winced as I saw the blood flooding from his temple. When he turned toward me, his eyes blazed with anger. Father stood, stake in hand. â€Å"Thank you for getting the sheriff, Stefan. Y did the right thing. ou Unlike your brother.† Father reached out toward him, and I gasped, sure he would hit him again. But instead he stretched out his hand. â€Å"Stand up, Damon.† Damon slapped away Father’s hand. He stood on his own, wiping the blood from his head with the back of his hand. â€Å"Damon. Listen to me,† Father continued, ignoring the look of pure hatred on Damon’s face. â€Å"Y were bewitched by the demon †¦ by that ou Katherine. But now she will disappear and you must side with what’s right. I showed you mercy, but these people †¦Ã¢â‚¬  He gestured toward the window and the angry mob beyond it. â€Å"Then let me be killed,† Damon hissed, as he stormed out the door. He brushed past me, hitting me hard with his shoulder as he ran down the stairs. From inside the room, an agonizing shriek emerged. â€Å"Sheriff?† Father called, swinging open the door to Katherine’s chambers. I gasped. There was Katherine, a leather muzzle over her face, her white arms and legs bound together. â€Å"She’s ready,† Sheriff said grimly. â€Å"We’ll take her to the wagon and add her to the list. Gilbert’s got the compass and is rounding up the vampires in town. By daybreak, we will have rid the town of this scourge.† Katherine stared at me, a desperate, pleading expression in her eyes. But what could I do? She was lost to me now. I turned down the stairs and ran. How to cite Stefan’s Diaries: Origins Chapter 26, Essay examples

Sunday, December 8, 2019

Financialisation The Conceptual Framework -Myassignmenthelp.Com

Question: Discuss About The Financialisation The Conceptual Framework? Answer: Introduction Conceptual framework is identified as the theory which is prepared for formulating a body to resolve the practical problems. The important aspect of the conceptual framework is associated to the purposes of the users of the financial statements. The accounting information is able to include the important aspects of the accounting such as assets, liabilities, equity, income, and expenses. Some of the main form of the benefits of the conceptual framework is related to the concepts for acknowledgement and measurement of the financial areas. The study aims to discuss the conceptual framework and financial reporting standard as per IASB. It further aims to discuss on the several types of other qualitative characteristics which are linked to the reporting standards as per IASB. The latter part of the learning of the study is able to address the accounting concepts which are related to the recognition and measure of the conceptual framework (Kalkhouran et al., 2015). Discussion on the conceptual framework and financial reporting standard The conceptual framework for accounting is set with the publications as per the International Accounting Standards Board (IASB) formulated with the discussion of the changes pertaining to the conceptual framework as per the financial reporting. The four purposes of the conceptual framework to provide guidance in the development and application of accounting standards are: Firstly, the present conceptual framework in MASB has been seen with IASB to develop IFRS which has considerably improved the financial reporting. Some of the significant amendments of the IASB in 2011 is able to include the revisions of the drafts including the definitions of liabilities and assets, distinction among the liabilities and equity, measurement, comprehensive income, presentation and derecognitions (Sutton, Cordery, van Zijl, 2015). Secondly, the main reason for the expansion of the approved theoretical framework is discerned with the setting of accounting standard built on the resolving of the disputes based on fundamental principles which do not have to be repeated in accounting standards. The significant reasons for the agreement and expansion of the conceptual framework for accounting shows the development of the sound theoretical base for setting the accounting standards as per requirement (A A N Kalkhouran et al., 2015). Thirdly, it is discerned that conceptual framework acts as the reference point to evaluate the existing and the proposed accounting standard which were not covered by the proposed and the existing accounting standard. There have been significant differences associated to the treatment required for the new transactions. There are several instances which has depicted that the accountant is facing considerable amount of pressure due to increased prerequisite for the requirements. It needs to be further understood that the significant nature of the concepts associated to the accounting needs to be addressed with the resolution of the issues in a conceptual framework for the development of the financial report. Fourthly, the development of the conceptual framework of report is further seen to be based on the consideration of the significant measurement of the principles and rules of recognition and measurement. The consideration of the development of the framework for accounting is seen with working on objectives such as Qualitative characteristics and quantitative characteristics. The important consideration for the qualitative characteristics is based on the important assumptions and constraints. In addition to this, the various types of the quantitative parameters of the report is seen to be based on the recognition and measurement of the important accounting concepts (Spraakman Jackling, 2014). Discussion on the qualitative characteristics of useful information The qualitative characteristics of the financial reporting is seen to be based on the concepts which is related to the relevance, understandability, reliability and comparability of the available information. The relevance qualitative factor assists the users to make the predictions on the outcome of the present, past and future events. This also helps the users for confirmation and correcting of the past evaluations as per the feedback value. It ensures the timeliness of the important elements of the relevance which is associated to the change in the judgement of the rational user (Natalia, 2017). The quality factor related to the understandability of the financial information is based on the significant nature of adherence to the relevant principles. The reliability characteristic of the financial report is built on the important considerations of the quality of the information which is directly related to the relevant value of the availability of the financial information. The rel iability characteristics is depicted with the faithful representation, verifiability, completeness and neutrality (Jermakowicz, Reinstein, Churyk, 2014). In addition to this, the qualitative characteristics of the report is able to ensure the faithful representation of the financial report which is seen to be based on the reporting of the actual transactions and the events which effects the firms. It needs to be further understood that the quality of the financial report ensures the transactions and the events are not recorded in their mere legal form. The accountants need to ensure the prudence aspect by considering the factors causing uncertainty and take proper caution while exercising the judgements while making the estimations. The verifiability of the data is considered with the knowledgeable and independent individuals developing the essential measures from examining similar evidence or records. Henceforth, the verifiability aspect is able to focus on measurement which is related to the similar evidences. The qualitative factor of the financial information is able to ensure the independent individuals developing the similar measures and conclusions taken from measurements based on examining of similar evidences (Biondi Soverchia, 2014). The comparability quality of the financial report is able to ensure that the financial statements is able to recognize the real similarities which exists with the real similarities along with the existence of the difference as per the economic phenomena of the firm at one time or between the firm at one time and over time. As per the comparative quality, the financial statements are able to identify the consistency in terms of the measurement and display of the information by the firm one period to another and the existing differences between the same (Craig, Smieliauskas, Amernic, 2014). Discussion on the accounting concept of recognition and measurement Firstly the inclusion of the some of the important concept of recognition and measurement of the economic entity assumption can be identified with revisions of the drafts including the explanations of liabilities and assets, distinction among the liabilities and equity, measurement, comprehensive income, presentation and derecognitions. For example, FASB Issues Exposure Draft On Disclosure Of Going Concern Uncertainties is most of the most popular exposure draft to determine the need for going concern disclosures. Secondly, the theoretical framework is conducive in recognizing the components of earnings which is important for resolving several instance of disputes in accounting and acts as the primary measure of the entity performance. The supervision for the recognition of the accounting principles is related to the understanding of the important recognition criteria to the elements of earnings. It needs to be further understood that the identification for the important recognition elements is related to the revenues, gains, expenses, and losses with those cycles (Zhou, Ou, Li, 2016). The consumption of benefits and the expenses is associated to the same is seen to be included with the different aspects of the revenue earnings until it has been realized or ascended to be realizable. The recognition criteria for the conceptual framework is related to the subjectivity concept of Probability (Ding, Hellmann, De Mello, 2017). For example, a professional accountant shall assess any threats to co mpliance with the fundamental principles when the professional accountant know or could reasonably be expected to know, of circumstances or relationships that may compromise compliance with the fundamental principles. Thirdly, differences associated to the treatment required for the new transactions is considered with the reaction to the uncertainty with the stringent requirement for the historical impacts for the recognition of the revenues and the gains as the component for identifying the expenses and losses. The different types of the conservative reactions are able to affect the guidance for the application and recognition for the important components related to the earnings. The recognition of the revenues and gains is included with the realized or realizable revenue and gains which are generally not recognized as the components of earnings until realized or realizable. For example, The earned revenues are not seen to be included when the entities are having a substantial accomplishment as per the benefits represented by the revenues. The gains are further seen to be less than significant releasable value (Schaltegger Zvezdov, 2015). Fourthly, the important consideration made for the recognition is ensured with the criteria that the financial elements comply with the definition of the elements as per the financial statements. The measurability aspect needs to be relevant with the sufficient reliability aspect of the Qualitative characteristics and quantitative characteristics. (Zhang Andrew, 2014). In addition to this, the fundamental for the measurement of the financial entities are based on definitions, measurability, relevance and reliability. For example the rules of recognition and measurement can vary from historical cost and current market value, net realizable value and present value of the future cash flows (Abela et al., 2014). As per the nature of the item the reliability and relevance of the attributable value is measured. The monetary unit of the measurement for different types of the elements of the financial statement of the accounting is seen to be based on the consideration of variations in the purchasing power of the money over time. The board expects that the nominal units of money which is not considered for the changes in the purchasing power overtime. The board expects that the nominal units of money will continue to measure the items recognised in the financial statements. Summarization of the key points The important assertions as per discourse on the conceptual framework has stated that that conceptual framework acts as the reference point to evaluate the existing and the proposed accounting standard which were not covered by the proposed and the existing accounting standard. The discussions have also inferred that the financial reporting standard have shown adherence to International Accounting Standards Board (IASB) formulated with the discussion of the changes pertaining to the conceptual framework as per the financial reporting. The present conceptual framework in MASB is compliant with IASB to develop the quality IFRS which has considerably improved the financial reporting. The qualitative characteristics of the financial reporting is based on the factors such as relevance, understandability, reliability and comparability of the available information. The qualitative factors of the information are further considered with the knowledgeable and independent individuals opinion on developing the essential similar measures by examining similar evidence or records. The qualitative characteristics of the information is also depicted to be maintained with the reliability characteristics which is depicted with the faithful representation, verifiability, completeness and neutrality. The qualitative factor of the financial information is able to ensure the independent individuals developing the similar measures and conclusions taken from measurements based on examining of similar evidences. Discussion on the accounting concept of recognition and measurement is able to identify the considerations as per the going concern assumption, periodicity assumptions and monetary unit assumptions. The primary reason for the recognition and measurement of the accounting concepts are based on the fundamental for the measurement of the financial entities which are based on definitions, measurability, relevance and reliability. The board assumes that the nominal units of money whi ch will remain to measure the items recognised in the financial statements. The control in recognizing the mechanisms of earnings is important for the primary measure of the entity performance. Conclusion The significant aspects of the learnings from the study has been able to suggest that Malaysian Accounting Standards Board (MASB) is established as per the application of MFRS framework for the annual periods beginning on or after 1 January 2012, along with certain exceptions to apply the Financial Reporting Standards (FRS) framework. As per the notification issued on 28 October 2015 entitled amendment to the effective date and applicability of the Malaysian Financial Reporting Standards, which is entitled for the alternative application of the FRSs to comply with the MFRSs beginning on or after 1 January 2018. It needs to be further understood that the board has permitted for the early adoption of the MFRS. As per the explanatory column the consequential amendments to this standard is based on the amendments to another Standard being issued that have an effective date after 1 January 2015. This column has further included the documents which accompanies with the respective standards which are not part of these standards. These are seen to form a part of the IASB 2017 edition of documents accompanying IFRS Standards. The main aspects for the conclusions for the amendment are set as per the standards which are having an effective date on or after 1st January 2017. The illustrative implementation of the guidance is considered with the amendment which are effective after 1 January 2017. References Abela, M., Barker, R., Sommer, R., Teixeira, A., Andr, P. (2014). Towards a New Conceptual Framework: Presentations at the Accounting in Europe and European Accounting Association Financial Reporting Standards Committee Symposium. Accounting in Europe, 11(2), 259271. https://doi.org/10.1080/17449480.2014.959977 Biondi, Y., Soverchia, M. (2014). Accounting Rules for the European Communities: A Theoretical Analysis. Accounting, Economics and Law, 4(3). https://doi.org/10.1515/ael-2013-0063 Craig, R., Smieliauskas, W., Amernic, J. (2014). Assessing conformity with generally accepted accounting principles using expert accounting witness evidence and the conceptual framework. Australian Accounting Review, 24(3), 200206. https://doi.org/10.1111/auar.12039 Ding, Y., Hellmann, A., De Mello, L. (2017). Factors driving memory fallibility: A conceptual framework for accounting and finance studies. Journal of Behavioral and Experimental Finance, 14, 1422. https://doi.org/10.1016/j.jbef.2017.03.003 Jermakowicz, E. K., Reinstein, A., Churyk, N. T. (2014). IFRS framework-based case study: DaimlerChrysler - Adopting IFRS accounting policies. Journal of Accounting Education, 32(3), 288304. https://doi.org/10.1016/j.jaccedu.2014.06.002 Kalkhouran, A. A. N., Rasid, S. Z. A., Sofian, S., Nedaei, B. H. N. (2015). A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises. Global Business and Organizational Excellence, 35(1), 4554. https://doi.org/10.1002/joe.21644 Natalia, I. (2017). The Conceptual Framework of Strategic Management Accounting. Problems of Economy, (1), 195202. Schaltegger, S., Zvezdov, D. (2015). Expanding material flow cost accounting. Framework, review and potentials. Journal of Cleaner Production, 108, 13331341. https://doi.org/10.1016/j.jclepro.2014.08.040 Spraakman, G., Jackling, B. (2014). A conceptual framework for learning management accounting. Accounting Perspectives, 13(1), 6181. https://doi.org/10.1111/1911-3838.12024 Sutton, D. B., Cordery, C. J., van Zijl, T. (2015). The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards. Abacus, 51(1), 116141. https://doi.org/10.1111/abac.12042 Zhang, Y., Andrew, J. (2014). Financialisation and the Conceptual Framework. Critical Perspectives on Accounting, 25(1), 1726. https://doi.org/10.1016/j.cpa.2012.11.012 Zhou, Z., Ou, J., Li, S. (2016). Ecological Accounting: A Research Review and Conceptual Framework. Journal of Environmental Protection, 7(April), 643655. https://doi.org/10.4236/jep.2016.75058