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conceptual framework

   Also found in: Acronyms, Wikipedia 0.04 sec.
conceptual framework,
a group of concepts that are broadly defined and systematically organized to provide a focus, a rationale, and a tool for the integration and interpretation of information. Usually expressed abstractly through word models, a conceptual framework is the conceptual basis for many theories, such as communication theory and general systems theory. Conceptual frameworks also provide a foundation and organization for the educational plan in schools of nursing.


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The AICPA also encouraged the DOL to incorporate the Institute's independence rules and conceptual framework as the foundation for its independence rules for ERISA audits.
For the fifth consecutive year, the conceptual framework and revenue recognition have topped the list of issues that Financial Accounting Standards Advisory Council (FASAC) members believe should be the Financial Accounting Standards Board's (FASB) top priorities.
Within a Baptist heritage context, Tift College has selected the Conceptual Framework principles of 'To Know, To Do, and To Be' as infrastructure supports to its teacher education program.
 
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