Conceptual Frameworks presume, legitimise and reproduce the assumptions of an objective world and as such they play a part in constituting the social world ... Conceptual Frameworks provide social legitimacy to the accounting profession. Since the objectivity assumption is the central premise of our society ... a fundamental form of social power accrues to those who are able to trade on the objectivity assumption. Legitimacy is achieved by tapping into this central proposition because accounts generated around this proposition are perceived as 'normal' It is perhaps not surprising or anomalous then that Conceptual Framework projects continue to be undertaken which rely on information qualities such as 'representational faithfulness', 'neutrality'. 'reliability', etc., which presume a concrete, objective world, even though past Conceptual Frameworks have not succeeded in generating Accounting Standards which achieve these qualities. The very talk, predicated on the assumption of an objective world to which accountants have privileged access via their 'measurement expertise', serves to construct a perceived legitimacy for the profession's power and autonomy. Explain and evaluate Hines' statement. LO 6.2. 6.4, 6.7