Financial accounting and reporting : sustaining relevance in the present time paradigm

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dc.contributor.author Gouws, Daan G.
dc.contributor.author Rehwinkel, A.
dc.date.accessioned 2007-06-21T05:38:18Z
dc.date.available 2007-06-21T05:38:18Z
dc.date.issued 2004
dc.description.abstract Accountants are looking for innovative solutions to challenges and problems that seem to become increasingly numerous and complicated. Researchers debate whether the emergence of these challenges is due to a general dissatisfaction with the existing accounting paradigm. This article therefore presents a transdisciplinary approach aimed at creating a new accounting paradigm. The discipline of accounting is challenged by blending the limitations within the present paradigm with the discoveries in physics and quantum mechanics. This study shifts the attention to those aspects of reality that characterise today's accelerated social change, disorder, instability, diversity, disequilibrium and non-linear relationships - all with a heightened sensitivity to the flow of time. By interpreting financial accounting and reporting from this perspective, new perspectives are offered from a holistic paradigm of transcendence in relation to the arrow of time and information capacity. en
dc.format.extent 239956 bytes
dc.format.mimetype application/pdf
dc.identifier.citation Gouws, DG & Rehwinkel, A 2004, 'Financial accounting and reporting : sustaining relevance in the present time paradigm', Meditari : Research Journal of the School of Accounting Sciences, vol. 12, no. 1, pp. 77-99. [http://www.meditari.org.za] en
dc.identifier.issn 1022-2529
dc.identifier.uri http://hdl.handle.net/2263/2787
dc.language.iso en en
dc.publisher School of Accounting Sciences, UP en
dc.rights School of Accounting Sciences, UP en
dc.subject Accounting constraints en
dc.subject Artistic elements en
dc.subject Dissipative system en
dc.subject Financial reporting en
dc.subject Intelligence en
dc.subject Relationships en
dc.subject Transcendence en
dc.subject Time paradigm en
dc.subject.lcsh Accounting
dc.subject.lcsh Financial statements
dc.title Financial accounting and reporting : sustaining relevance in the present time paradigm en
dc.type Article en


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