Enhancing the Patient Experience Essay Example | Topics and Well Written Essays - 2250 words

Enhancing the Patient Experience - Essay Example Specifically, the patient journey and challenges incorporated the actual healthcare experiences with the textbook knowledge. The experience adds a new aspect to nursing care learning. The new knowledge delves into the importance of â€Å"person-centred care† (http:learn2.open.ac.uk 2012). Further, the journey experiences convince the nurse that learning includes gathering inputs from the healthcare environment (http:learn2.open.ac.uk 2012). The inputs include the patients’ inputs. The healthcare environment indicates that the patients have different culture-based inputs. The nurse compares the patients’ inputs with current medical databases. Tiago (2011, p. 268) reiterated â€Å"With the synergies and differences between the different theories and models that analyze and predict the acceptance of technology, its explanation identifies the advantages and disadvantages associated with them as well as a clear identification of variables that interpret end-user moti vation to accept IT/† Tiago (2011, p. 268) that a research of 43 Portugal medical doctors used the Electronic Medical Database system for their diagnosis and prescription activities. The doctors have different specializations. Consequently, the doctors tailor their database on their medical expertise. For example, the oncology expert keeps a cancer-related database Furthermore, the experience lessons persuade the nurse to search for references that will ensure positive outcomes from the patient-centred healthcare approach (http:learn2.open.ac.uk 2008). Positive output includes client’s receiving significant psychological benefits. Ella Stiles (2011, p. 35) theorised â€Å"To achieve best outcomes, patients must have a good understanding of the condition and should adopt a vigilant self-care approach. However, this may be difficult for patients with low health literacy because they may struggle with obtaining, understanding and applying health information.† The nu rses must encourage the patients to do their share in the healing process. The nurses cannot fully implement the healing process without the patients’ voluntary implementation of the medical doctor’s prescriptions. For example, the nurses should persuade the hypertensive patients to avoid fatty foods because fatty foods trigger the hypertension attacks. In addition, the positive outputs of the patient journey learning experiences include the nurses’ gaining psychological advantages from the patient-centred hospital experiences. Arturo (Bustamante, 2011, p 1921) states â€Å"physicians with 50 percent or more Latino patients were more likely than the reference group to report inadequate time with patients, patients' inability to pay, the lack of qualified specialists in their areas, not getting timely reports from other physicians, difficulties communicating with patients, and patient noncompliance with treatment.† ‘ The quote clearly shows that the language barrier reduces the implementation of a favorable communication between the Spanish-speaking Latinos and the English-speaking healthcare professionals. The research indicated that medical professionals serving more than 50 percent Latino patients’ medical needs had lesser confidence in their ability to communicate with the Latino patients, reducing the required healthcare quality service. Further, the patient journey experiences enrich the nurses’ knowledge that the healthcare practitioners, especially the nurses, must

Against campital punishment Research Paper Example | Topics and Well Written Essays - 1250 words

Against campital punishment - Research Paper Example The death penalty is a matter of dynamic discussion in different nations and states, and positions can shift inside a solitary political belief system or social district. Rivals of the death penalty contend that not all individuals influenced by homicide covet a capital punishment, that execution victimizes minorities and poor people, and that it supports a "society of brutality" and that it abuses human rights. Capital punishment is substantially more extravagant than existence without the chance for further appeal because the Constitution obliges a long and complex legal procedure for capital cases. This methodology requires to keep in mind the end goal to guarantee that guiltless men and lady are not executed for law violations they did not confer, and even with these assurances, the danger of executing a blameless individual cannot be totally killed (Shepherd, 283-300). In the event that capital punishment was supplanted with a sentence of life without the possibility of Parole, which costs millions less furthermore guarantees that general society is secured while taking out the danger of an irreversible slip-up, the cash spared could be used on projects that really enhance the groups in which we live. The a great many dollars in investment funds could be used in education, streets, cops and open security programs, after-school projects, medication and liquor treatment, youngster misuse aversion programs, mental wellbeing administrations, and administrations for wrongdoing exploited people and their families (Shepherd 301-321). The vast majority who support capital punishment trust it is more practical than life in jail. Maybe at one time, when executions were quick and beyond any doubt, this may have been the situation. Ellsworth and Samuel (19-22) specified that the vast majority proficient about the subject would concur that the deferral now incorporated with the framework, more

The Effect On the Viewer of the Film Twister Essay Example for Free

The Effect On the Viewer of the Film Twister Essay In this essay I am going to consider the effect on the viewer and discuss how the film creates suspense at the beginning of the film Twister. The background was just grey clouds that suddenly got swept away. All the effects are computer generated. Behind a classical song you could hear the sound of gushing wind and thunders. This was done to set the right atmosphere for the film. The title twister is an American saying for a cyclone. Cyclone is a more geographical word that would be used as a title for a documentary. The word twister gives us more of an idea of what the movie is about. The letters of the title get swept away. This also sets an atmosphere of the film. The camera slowly focuses on the title with a background sound of a low slow sound as it gets closer and closer to the title. This keeps the viewer in suspense as the film starts. The opening shots of the film were the surroundings of the farm. It is all at different times as well. The first shot was in the morning where the sky was all blue, the second shot was a lake with woods in the background, the birds were singing and the frogs were croaking. This indicated a peaceful countryside. The next shot was of dark clouds and nightfall had begun, you could hear the crickets singing as the storm approached. The last shot was of thunder and howling winds. It sounded like there was no life left on the farm. All the wildlife had disappeared. This gave the viewers an impression that something was going to happen. The farmhouse has trees surrounding it with lighting striking above the house. This makes the house seem sinister. When the camera shows the viewers, inside the house it changes the viewers opinions into thinking that it is not the house that is sinister its the movie, because it shows us a young girl sleeping peacefully next to a dog. The dog represents peace and a cozy family. There were pictures on the walls that add that cozy atmosphere of the house. It was a family of three and a dog. The mother and child were asleep upstairs with the dog; the father was drinking tea watching the news. When the warnings came on the T.V. the farmer gets his wife and child. This gives the viewers more information about the film. The presenter on the news talks about the surrounding states that have been struck by this cyclone. The mood suddenly changes. The dog starts to whine and the mother rushes in to get the little girl out of the house. The mood changes from calm, peaceful and homely to frantic, stressed and hectic. The father shouts orders as the family tries to get out of the house as quickly as possible. We need to get down to the storeroom NOW! This type of atmosphere creates tension amongst its viewers. To give the viewers empathy the mother had flowers on her nightgown and the little girl had teddy bears on it. The little girl was worried about what was going on, and the mother was saying things like: come on sweetie and Mummys got you. These words were used to pity the viewers. This gives the viewers suspense into getting the family out of the house for safety. The father rushed them to the storeroom. The trees were falling behind them leaving the dog behind. As they were rushing to the storeroom they were passing a toy tractor. This would make the viewers think about the playful child that might not live through the big storm. Just as they left the house the camera focused on the television telling people in that area to find shelter. As they were running to the storeroom the camera focused on the trees falling down on to cable wires and storage tanks. On the side of the storage tanks they said express oil LTD. This added to more fear to its viewers. This made the film seem more savage. When they were running the mother kept on looking behind her to see if any trees were falling near her. This tells the viewers that the family was running from the fierceness and savageness of the storm. As if some monster was after them and they were running for their lives. To add more tension the chickens were running around helplessly as if they had just had their heads cut off. To give the viewers more of an idea of how hard the wind was blowing the camera focused on the wind ventilator above the storeroom. In the first scene it focuses onto a farmhouse. . When they were in the storeroom they had left the dog outside. This was done to create some distress to its viewers. The dogs name was Toby. This is used to create some sympathy over the dog. It would be different if the dog were called Rex because the name isnt as soft as Toby. Rex represents a fierce character and Toby represents a cute cuddly character. In the store room the family was very tense. You could see that because the camera focused on each character one by one. First the dog who was barking, then the mother and child who were holding each other with fear. Then the father who was putting all his strength into hold the door closed. The family looked scared and helpless. When they opened the door there was two sides of atmosphere. On one side there was danger with gushing wind and loud thunders. On the other side was safety with a quiet family that was helpless. They were sweating from nervousness. The camera had a close up of the doors hinges coming loose. The door was shaking violently and there were loud thunders that sounded like growls. This made it seem as if they were trapped and nowhere to go and the dark side was trying to get in scratching, pulling at the door. The father was holding the door, but the hinges were about to come off. He shouted, I cant hold it any more! As it got louder and louder as the eye of the storm was getting closer and closer. He said this several times. This was to keep the viewer in suspense because they knew the door could come off at any moment. As he was saying this, the lighting was giving the room a short burst of light. This film creates a lot of suspense. This is done to keep the viewer interested throughout the whole film. In a review of the film it was described as only one word, Intense. The films effects were very unrealistic according to geologists. Unlike some films twister got right to the point. Every cyclone they predicted they were correct. In real life you miss more cyclones than you encounter them. I think the suspense and distress was the key thing in the film and without it, it would be a very successful movie.

Developing Ones Identity Is A Lifelong Process Sociology Essay

Developing Ones Identity Is A Lifelong Process Sociology Essay Developing ones identity is a lifelong process. The definition of self-identity, according to psychology is the conscious recognition of the self as having a unique identity. I chose to focus my research on the area of adolescent identity, or youth between 12 and 19 years of age, because that is when so many huge decisions are made that affect a persons life and the direction in which it is going. Upon my research, I have discovered that this is an ever evolving theory. There is so much research and information on this particular subject, that it couldnt possibly be covered in one paper. Many of the theorists build on each other. Henri Tajfels adeveloped social identity theory. Erik Eriksons theory of psychosocial development is one of the best-known theories of personality (Cherry, 2012). And Urie Bronfenbrenner developed the ecological systems theory to explain how everything in a child and the childs environment affects how children grow and develop. There are many other theorist who have affected the way we look at identity as well. And there are many theorists in whom the above theorists have observed and built upon. Eriksons theory has stages, much like Freud and Piaget. One theorist who elaborated on Eriksons theory was James Marcia. Tajfels research consisted of two laboratory experiments that focused on in-groups and out-groups to determine the discrimination of out-groups and the inherent self-esteem boost the participants received when they awarded their own groups, even though they were anonymous, with the most money. He determined that there are three processes used to evaluate others as us or them or in other words, in-groups and out-groups, and that these processes take place in a particular order. First is categorization. We categorize objects in order to understand and identify them, this includes our social environment. We find things out about ourselves according to the categories we belong to. The second stage is social identity. Once categorized to a group, each of us forms our identity based on our belonging to the group and create an emotional bond. From there, we attach our self-esteem to this group membership. The final stage is social comparison. Once our group is formed and we have categorized ourselves, and developed an identity attached to that group, we tend to compare our group with other groups. Our self-esteem in wrapped up in this group, so we need to make sure that we are viewed as favorable in the eyes of other groups. If we are not, then hostility and competition forms between groups to determine the better group or groups. Essentially, we are fighting for our identity. This is especially true for teenagers. There are so many groups that determine young peoples identity. Religion, race, gender, activities, etc. all play an important role in how people define themselves. The next theorist is Erik Erikson. He based all of his work on case studies, and at times was criticized for his lack of formal research. Some felt that he lacked credibility because of his lack of research, but Erikson based his stage-theory on what he had observed in his life as well as case studies. The development of ego identity is one of the main elements of Eriksons psychosocial stage theory. Ego identity is the idea that we develop a conscious sense of self through social interaction. Due to new information and experiences that we acquire every day during our social interactions with others, our ego identity is constantly changing. Erikson also felt that behaviors and actions were motivated by a sense of competence. Erikson believed that each stage can create competence or crisis, or a turning point in ones development. Each quantitative stage presents its own achievements and challenges. The stages are as follows, with a focus on Identity versus confusion, but because his th eory is built on stages, it is important to mention the stages leading up to the adolescent identity stage. The first is Trust vs. Mistrust, because an infant is entirely dependant on their caregiver, they build a sense of trust if they are properly cared for, or mistrust if they are neglected, rejected, or abused. The second stage is Autonomy vs. Shame and Doubt. This stage refers to potty training and food choice. When children successfully complete this stage they either feel secure and confident or inadequate or doubt themselves. The third stage is Initiative vs. Guilt. These are the preschool years when they begin to assert themselves and discover a sense of control and power over others. If successful they feel capable, if they fail they feel that sense of self doubt and guilt. Stage four is Industry vs. Inferiority. A sense of pride begins to develop as children recognize their accomplishments and abilities through their social interactions. When children are encouraged by th eir parents and teachers they develop a sense of competence and a belief in their abilities. This brings us to the stage of Identity vs. Confusion. This is the important stage, at least as far as we are concerned. During their adolescent years, children develop a sense of self by exploring their independence. There are several contributing factors to the formation of identity. As adolescents enter puberty their cognitive skills and physical abilities increase. When teens become more independent they tend to get involved in more neighborhood, community and school activities. Erikson believed that these changes make adolescents begin to explore their future jobs, their relationships and their beliefs. According to Erikson, identity has been formed when a person can evaluate themselves and their environment and links them together expressively. When a person struggles with this identity link, that is when the issues of role confusion occurs. Role confusion causes an individual to quest ion their characteristics, their sense of self and their perceptions of others. Due to changing physical, cognitive, and social factors, nearly all adolescents experience some form of role confusion (Kroger, 2004, as quoted by Sokol, 2009). Identity helps each of us to find our place in the world. It provides us with a sense of belonging, a sense of self, and gives us each a sense of direction. Identity is what makes us move in a particular direction. Identity is what gives us reason to be. Erikson clearly believed that having a solid sense of identity is crucial to further development. Without a true sense of identity, adolescents tend to choose a lifestyle that has negative consequences, because they lack self respect or feel that they dont deserve a better life. The theorist James Marcia, based on Eriksons theory, developed four Identity Statuses of psychological identity. His main idea is that personal choices and their social commitments determine ones identity. It is important to clarify that these are NOT stages, but statuses that can happen in any order or not at all. Marcias four statuses are, first, Identity Diffusion, this is when an adolescent doesnt feel like they have a choice in things pertaining to themselves, when in reality, they just havent made one, or is not willing at that time to make a commitment to one choice or another. Second, is Identity Foreclosure, this is when an adolescent is willing to satisfy others by committing to certain roles, values, or plans for the future. This is not an identity crisis; these individuals are just choosing to conform to what others want for them. The third status is Identity Moratorium, which is when the adolescent is in a crisis, this is when an adolescent is ready to make a choice, but has not committed to any of those choices yet. The final status is Identity Achievement, this is when an adolescent has gone through an identity crisis and has committed to a choice and developed a sense of identity based on that choice. We have all experienced this in our lives. There is not a single adult that can honestly say that they went through their entire youth knowing exactly who they were and who they were going to become. It is a process, a learning curve. I daily duty filled with action and reaction. Every day teenagers, and adults, have to reevaluate certain aspects of their identity bases on what works and what doesnt work. Our final theorist is Bronfenbrenner, his theory is that every aspect of life, every little piece of our existence affects who we are. We are each in the middle of a giant circle. Directly around us is our microsystem, this entails our families, school, everything we see and deal with daily. Next is the exosystem, this is the pieces of ones life out of their direct range, such as parents work place, extended family, neighborhoods, etc. The final circle is the macrosystem, this is where culture and attitudes come into play, for example, war, the economy, and government. Although these things are outside the individuals personal circle, they are still affective in molding and shaping adolescent identity. To sum up all of the research and theories above, it is safe to say that every facet of ones life has an impact on a persons identity in one way or another. Through their upbringing, culture, social roles, and environment, adolescents develop their identity. They learn to rely on those they can trust and build perceptions about the things that they know and the things that they dont know. Their cognitive abilities have reached a point in the adolescent years where they can determine for themselves their own paths based on their own views and opinions, even though much of their thought processes are affected by the values that have been instilled in them. Parents and caregivers play a tremendous role on religion, social status, environment, education and future. Teachers also play a role in the development of a teenagers identity. Through the use of clear expectations and positive praise, a teacher can increase their students self-esteem. They also have the ability to encourage positi ve group choices through group projects and student awareness. Teachers are also powerful role models and can create a strong learning environment that encourages cognitive growth and can increase the desire for students to pursue higher education. Teachers can make a difference in their students lives and help them develop a strong sense of self and identity. The most important thing a teacher can do is to know their students. Resources Cherry, K (2012). Stages of psychosocial  development: Psychosocial development in preschool, middle Childhood, and  adolescence. Retrieved from http://psychology. about.com/od/ psychosocialtheories/a/psychosocial_2.htm Feinstein, S. (2007). Teaching the at-risk teenage brain. Retrieved from http://chapters. scarecrowpress.com/15/788/1578866 464ch1.pdf Gilgun, J (1993). Erik erikson and the use of case studies. Retrieved from (function() { var scribd = document.createElement("script"); scribd.type = "text/javascript"; scribd.async = true; scribd.src = "https://www.scribd.com/javascripts/embed_code/inject.js"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(scribd, s); })() Marcia, J. E., (1966), Development and validation of ego identity status, Journal of Personality and Social Psychology 3, pp. 551-558. Retrieved from http://iws2.collin.edu/lstern/JamesMarcia.pdf McLeod, S. A. (2008). Social identity theory. Retrieved from http://www.simply psychology.org/social-identity-theory.html Sokol, Justin T. (2009) Identity Development Throughout the Lifetime: An Examination of Eriksonian Theory, Graduate Journal of Counseling Psychology: Vol. 1: Iss. 2, Article 14. Retrieved from http://epublications .marquette.edu/gjcp/vol1/iss2/14 Tahfel, H. (1970). Experiments in intergroup discrimination. Scientific American, 223, 96-102 Retrieved from http://www.holah.karoo.net/tajfestudy.htm Woolfolk, a., Perry, N. (2012). Child and adolescent development. Upper Saddle River, NJ: Pearson Education Inc.

How to Write a Synthesis Essay :: Synthesis Essay

What is a synthesis essay? A synthesis essay draws on two or more sources and combines their ideas into a coherent whole. What do I need to write one? Writing a successful synthesis essay will require you to do four things: read accurately and objectively, see relations among different viewpoints, define a thesis based on these relations, support the thesis effectively. You will not discuss all the points in every essay; but you should use every essay assigned, and you should use points from each that are appropriate for the thesis of your own essay. How do I write it? A synthesis essay may be developed in several ways, including the following: Thesis supported by examples. Develop a thesis based on common points among the works, and Support the thesis with appropriate examples from each work. This strategy works well with essays that approach a subject from highly diverse viewpoints. Comparison and contrast. Discuss the similarities and differences in the writers' viewpoints and draw whatever conclusions are possible from your comparison. Argument. If you have a clearly defined opinion about the subject, support that opinion by incorporating the valid viewpoints of the writers of the essays you have selected, and show the weaknesses of those ideas which you feel are not valid. What steps should I take in writing this essay? Consider using the following procedure for writing your essay: 1. Read carefully. First, skimming through the readings and look for similar issues in each essay. Reflect on those issues, and jot down your ideas. Reread and decide on one topic that will unify your essay. Note each essay's thesis and main points. Finally, take notes. 2. Next, determine your thesis. A thesis is a direct statement of a main issue or idea that you have developed from studying the essays. If you are writing a comparison/contrast essay, your thesis may explain the main points of agreement and disagreement among the writers you are dealing with. If you are writing a thesis-with-examples essay, your thesis may state the main idea you have developed from your readings, which will be supported with examples from the readings in the body of your essay. If you are writing an argument, your thesis will state your opinion about the subject and will indicate that you will be supporting your views through an analysis of the essays. 3. Then, organize your essay with your thesis in mind. The type of organization you use depends on your thesis, but in general you should be able to use either block-by-block or point-by-point organization with any of the essay types.

Fyodor Dostoevsky, A Tortured Genius Essay -- Biography biographies bi

Dostoevsky biography as related to his works It is often remarkable to see the relation between events in an author?s life and that of his works. Many great authors have transcribed the pivotal moments of their existence onto paper for readers to enjoy, sympathize, or rage. Certainly, Fyodor (or Fedor) Dostoevsky, being no different than that of the very best of his profession, lived a life with experiences that influenced his writings a great deal. His masterpieces stand as ultimate manifestations of his tumultuous affair with pain, sorrow, anger, misery, for, each tells of dark worlds and conflicts with social status, money, or oneself. Overall, Dostoevsky?s past of living in constant torment with himself and his ideals transfers itself onto each page of his novel Crime and Punishment, indeed, difficult lessons he learned from his own mistakes jump out from the page at readers, as if he wants us also to learn something. Born in Moscow 1821 during the rule of tyrannical Russian tsars and slavery with the nicer terminology of serfdom, the young Dostoevsky witnessed first-hand the violent nature of an alcoholic. As son of a vicious army surgeon whose brutality after drinking led the family serfs to choke him to death one day by pouring whisky down his throat (Leatherbarrow 13), his aversion to and disgust of alcohol is easily understood. In an unexpected turn of events, Nicolas I liberated all serfs during Dostoevsky?s teenage years and as a result left him and his family on the edge of destitution. In the wake of emancipation, however, he matured into a fierce advocate for serf rights and even called for government subsidies to aid them in starting afresh (15). His campaign for better conditions for peasants and fi... ...ld when he died in 1881 (Leatherbarrow 30), Dostoevsky left the world a legacy of amazing works that probe into the depths of the human soul: The Double, The House of the Dead, Notes from the Underground, Crime and Punishment, The Idiot, The Possessed, The Brothers Karamazov, etc (31). Works Cited "Dostoevsky's Life and Career, 1859-1863." LESSON 8 Dostoevsky, Notes From Underground. Russian 5421, University of Minnesota. 28 Dec. 2007, . Knapp, Liza. Giants of Russian Literature: Turgenev, Dostoevsky, Tolstoy, and Chekhov. Prince Frederick, MD: Modern Scholar, 2007. Leatherbarrow, William J. Fedor Dostoevsky. Boston: Twayne Publishers, 1981. Leone, Bruno, Brenda Stalcup, Bonnie Szumski, and Tamara Johnson, eds. Fyodor Dostoevsky: a Literary Companion. San Diego: Greenhaven Press, 1998. 54-83.

Accounting as a discipline has no theory Essay

Accounting is concerned with the collection, analysis and communication of economic information, which can be used to make decisions and plans about business by various users. The Committee On Terminology of the American Institute of Certified Pubic Accountants defined accounting as follows: â€Å"Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in past at least, of a financial character and interpreting the results thereof†. (Ahmeo Riahi-Belkaou, page 32) Accounting is said to be a language used to communicate information to people. Accounting is also an intellectual discipline and a profession. Moreover, accounting is socially constructed and practiced by people for people, which influence workings and relationships in society. See more: The stages of consumer buying decision process essay The history of accounting stretches back to when the first ancient accounting system began, which was originally based on measurement and recording activities, and then the significant emergence of double-entry bookkeeping around the 15th century, as a basis for further accounting development that consequently resulted in modern Ango-American accounting in the 20th century. Whereas accounting was mainly an â€Å"internal matter† where the proprietors were close to the business, the growth of companies led to the requirement of stewardship accounting. As a result of further industrial development, changing social environment and establishment of professional accounting bodies, the accounting theory should systematically develop in accordance with importance of accounting in modern society. In recent years, more and more theorists start to assess the nature of accounting theory as well as argue whether there is an accounting theory or not. In this essay, I am going to exam the definition of accounting theory and provide evidence to ascertain the existence of a complete accounting theory. A theory is defined as â€Å"a set of interrelated constructs (concepts), definitions and propositions that present a systematic view of phenomena by specifying relations among variables with the purpose of explaining and predicting the phenomena.†(Kerlinger, 1964, page 11) According to this definition, the statement â€Å"accounting as a discipline has no theory† implies  that as a subject, accounting has no a coherent set of concepts and definitions to explain and predict the phenomena. Obviously, the subject of accounting broadly covers all the phenomena in the scope of accounting. In this sense, the accounting theory refers to a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. Before examine the nature of accounting theory, I need to know where the theory come from. â€Å"A fundamental requirement of a theory structure is that it must come to terms with the conditions of knowledge†. (Mathews & Perera, 1996,page 52) Simply, the theory is from knowledge, the big question,† how do we know what we know?† such as, the principles of logic. Correspondingly, one of main characteristics of a theory is a body of knowledge. The study of knowledge is the domain of epistemology, which is concerned with the nature and derivation of knowledge, the scope of knowledge and the reliability of claims to knowledge. Accounting is social constructed and practiced by people and people in terms of its roles. Consequently, Knowledge comes from people. In accounting, we want to generate knowledge and theories of accounting help us to understand accounting better. But there was a big problem arose in accounting in relate to the lack of a knowledge base. In order to solve this problem, SSAP 2 as a first step to provide a knowledge base for accounting was introduced in1971, which defines accounting bases, accounting policies and fundamental accounting concepts such as, going concern, prudence. Afterwards, more accounting standards were developed. Particularly, corporate report was introduced in 1975 which identified a number of user groups. But different users normally require different information. The conflicts of interests of information and the inconsistent of accounting standards resulted in the development of a conceptual framework. Some people argue that a comprehensive accounting theory has not existed at the present time. First of all, I will illustrate a conceptual framework to certify this argument according to the following statement: â€Å"In recent years much effort has been directed towards developing a general theory for the guidance of practice. Such a general theory has come to be known as a conceptual framework† (Underdown & Taylor, 1985, page 1) A conceptual framework that attempts to offer the theories and explanations was significantly produced and developed in order to construct a single coherent set of accounting principles and concepts which could explain accounting practice. FASB defined a conceptual framework as â€Å"a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements.† (FASB, 1976, page2)A conceptual framework is tend to provide a more rigorous way of setting standards, eliminate the inconsistence between statutory and professional provisions and provide a frame of reference for accountants to address specific issues in the absence of specific standards, for example. An ASB statement of principles issued the qualitative characteristics of financial information. Specifically, comparability assists the development of a conceptual framework which tries to restrict the alternatives available to reporting bodies. â€Å"But the alternatives may not be absolutely reduced unless a conceptual framework produces the accounting standards on a completely coherent basis†. (Mathews & Perera,, 1996, page 109)However, the limitation of a conceptual framework includes the time and cost of preparation. Clearly, it is time consuming and expensive to operate. Particularly, some countries with limited economies cannot afford it. Furthermore, a conceptual framework provides too much guidance to accounting and encourages rigidity so that new ideas cannot be easily introduced. If the conceptual framework is poorly designed, it may only benefit some of user groups. For example, the Trueblood and SFAC 1 Reports give inadequate recognition to the needs of user groups other than investors and creditors. In addition, the conflict of principles still exists in the conceptual framework. The illustrative principles are relevance and reliability in the Statements of Principles. Relevance was preferred at the beginning as opposed to prevalence of reliability later. Therefore, a uniform conceptual framework may be difficult to achieve on the basis of inconsistent developments so leading to the impossibility of a general coherent accounting theory. On the other hand, Hendriken and Van Breda argue that an general accounting  theory as to a coherent set of principles is possible at present. They define accounting theory as † a coherent set of hypothetical, conceptual, and pragmatic principles forming a general frame of reference for inquiring into the nature of accounting.† (Hendriksen, E.S., 1977, page 1) The main objective of accounting theory is to provide a coherent set of logically derived principles that serve as a frame of reference for evaluating and developing accounting practice. I strongly do not agree with this statement, because there are some evidences could prove that there is no such an accounting theory involving a coherent set of principles and concepts. First of all, the earlier given example, conceptual framework, proved that it is difficult to achieve it on the completely coherent basis at present. For example, economic ratio analysis predicts the future information are made base on past information. SSAP2 introduced the principles of accrual and prudence which conflict with each other. Specifically, the accruals concept may suggest research and development be carried forward but the prudent concept may require the expenditure to written off in the present period. Moreover, true and fair view hasn’t been defined, but accountants are required to produce the accounts with true and fair view which depends on their constructed reality, so it is problematical that it might be fair to you, but not fair to somebody else. Furthermore, Image that shaped accounting theory tries to offer suggestions as to what accounting is all about or should be about. In Davis, Menon &Morgan’s article, four different images were created to influence the accounting theory in the various contexts in response to changing social environment. Specifically, accounting was assumed to be objective, as suggested by the image of historical record. But in recent years, new images have been created for accounting theory, which are current economic reality, the information system and commodity. Accountants now believe that accounting is subjective. Hence, the subject and object conflict with each other. We also have to see in what context each image is presented other than see it on its own. For example, the public commodity image has emerged in the context of a regulated environment. Therefore, no one image can fully  capture the essential aspects due to subjectivity and new images are being created to add new dimensions to future accounting theories. Moreover, other images which Solomon and Tinker debate about were created for domination of theory and practice of accounting. Solomon, a traditionalist, advocates neutrality or objective as opposed to the view of Tony tinker, a radical thinker. In addition, image that influences accounting theory could be partial or one-side results from view of reality can be produced partially and rather one-sidedly. In other words, accounting theorists created the various images by justifying their views of reality based on observation of social phenomena. Accounting as a discipline has no a complete theory due to the lack of a coherent set of principles and concepts in the scope of accounting and the changing social environment. According to American Accounting Association’s Committee on concepts and standards, they concluded that no single governing theory of financial accounting is rich enough to encompass the full range of user-environment specifications effectively, hence, there exists in the financial accounting literature not a theory of financial accounting but a collection of theories which can be arrayed over the differences in user-environment specifications. (American Accounting Association, 1977, page 1-2) It is indicated that no one single accounting theory applies to all the user-environments but a collection of theories could. For example, different users need different information. Investors need profit information and creditors are satisfied with cash flow information. AAA’s conclusion proved again that there is no a complete general accounting theory. In fact, at present no single accounting theory can affect all the user-environments because different users demand different information. We also live in a complex and changing society so that accounting theory only can achieve its compliant objective in one particular time, such as, image. No one accounting theory can also explain and predict all the phenomena. True and fair view is still a myth, how can accountants practice with such a view? A conceptual framework is still developing for trying to achieve a complete general accounting theory. On balance, I agree with this statement â€Å"accounting as a discipline has no theory†. I am of the opinion that in the subject of accounting, there is no a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. I have proved with some examples that some of principles and concepts are inconsistent, such as, relevance and reliability, and also it is noticeable that accounting theory is partial and one-side, such as, image, because images that shaped accounting theory were captured through theorists’ different view which could be partial. Changing social environments also influence images. Clearly, each image only emerges in a particular context and period, as suggested by Davids. In addition, the incomplete of a conceptual framework which tries to construct a coherent set of principles to explain the practice proved the absence of a general accounting theory. The entire poof strongly against the Hendriken and Van Breda’s opinion which a general accounting theory have emerged. However, a conceptual framework is still improving so I personally believe that a complete general accounting theory could be achieved in the future in accordance with the complete of a conceptual framework due to the development of accounting in response with the development of modern society. BIBLIOGRAPHY Ahmed Riahi-Belkaoui(2000) â€Å"Accounting Theory†, 4th Edition, Thomson Learning. Mathews & Perera (1996) â€Å"Accounting theory & development†, 3rd Edition, Nelson. Underdown & Taylor (1985) â€Å"Accounting Theory & Policy Making†, Heinemann.