*2.3. Theoretical Framework*

An objective of perception is to gauge genuine properties of the world. An objective of categorisation is to characterise its structure. Ages of development have formed our faculties to this end. These three presumptions inspire much work on human discernment. The interface theory of perception offers a system, roused by advancements, to control inquiries about in question order. The perceptions of an organism are like a user interface between that organism and the objective world. This theory addresses the natural question that if our perceptions are not accurate, then what good are they? The answer becomes evident for user interfaces. The colour, for instance, of an icon on a computer screen does not estimate or reconstruct the exact colour of the file that it represents in the computer. The conventionalist theory that our perceptions are reconstructions is, in precisely the same manner, equally naive. Colour is, of course, just one example among many: the shape of an icon does not reconstruct the exact shape of the file; the position of an icon does not reconstruct the exact position of the file in the computer. A user interface reconstructs nothing. Its predicates and the predicates required for reconstruction can be entirely disjointed. Files, for instance, have no colour, and yet a user interface is useful even though despite the fact that it is not a reconstruction. The conventional theory of perception gets evolution fundamentally wrong by conflating fitness and accuracy. This leads the conventional theory to the false claim that a primary goal of perception is a faithful depiction of the world. The idea of understanding the perceptions of accountants on the transition to IFRS was based on the understanding that the perception of accountants can depict the reality of the events that are altered by the transition.
