The process beyond the numbers and ratios

Gouws, Daan G.; Lucouw, Pierre

dc.contributor.author	Gouws, Daan G.
dc.contributor.author	Lucouw, Pierre
dc.date.accessioned	2011-01-07T11:21:12Z
dc.date.available	2011-01-07T11:21:12Z
dc.date.issued	1999
dc.description.abstract	Accounting numbers and ratios represent merely reflections of reality and have limited meaning and significance in and of themselves. They may contain embedded meaning, but extracting it requires creative skills of interpretation. The purpose of this study focuses on the conversion of data into knowledge, observations about the discovered world and the discovering person - the interpreter. An empirically tested reference base or proportional model is offered to assist in the performance of an organised interpretation.	en
dc.identifier.citation	Gouws, DG & Lucouw, P 1999, 'The process beyond the numbers and ratios', Meditari : Accountancy Research, vol. 7, pp. 99-122. [http://www.meditari.org.za]	en
dc.identifier.issn	1022-2529
dc.identifier.uri	http://hdl.handle.net/2263/15482
dc.language.iso	en	en_US
dc.publisher	School of Accounting Sciences, University of Pretoria	en_US
dc.rights	School of Accounting Sciences, University of Pretoria	en
dc.subject	Analysis	en
dc.subject	Interpretation	en
dc.subject	Meaning	en
dc.subject	Conversion of data into knowledge	en
dc.subject	Accounting numbers and ratios	en
dc.title	The process beyond the numbers and ratios	en
dc.type	Article	en