Perspective in theory of cognition is the choice of a context or a reference (or the result of this choice) from which to sense, categorize, measure or codify experience, typically for comparing with another. One may further recognize a number of subtly distinctive meanings, close to those of point of view, Weltanschauung, paradigm.
I submit that it is also a equivalent to a choice of a human value system. When we look at a business perspective, we are looking at a monetary base values system. When we look at a human perspective, it is a more social value system.
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