The integrity of information created through book entries

Show simple item record Gouws, Daan G. Van der Poll, Huibrecht Margaretha 2007-06-21T05:44:28Z 2007-06-21T05:44:28Z 2004
dc.description.abstract We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past are generally more reliable than those generating predictions of the future. Because future uncertainty is linked to the arrow of time, its increase coincides with the flow of time from the past and present to the future. To facilitate and decrease uncertainty, accountants produce an ever-increasing amount of future-oriented information through the use of inter alia book entries. The integrity issues of this method of information creation are investigated in this article. It is found that the integrity of information may be affected when book entries are used. en
dc.format.extent 161841 bytes
dc.format.mimetype application/pdf
dc.identifier.citation Gouws, DG & Van der Poll, HM 2004, 'The integrity of information created through book entries', Meditari : Research Journal of the School of Accounting Sciences, vol. 12, no. 1, pp. 101-117. [] en
dc.identifier.issn 1022-2529
dc.language.iso en en
dc.publisher School of Accounting Sciences, UP en
dc.rights School of Accounting Sciences, UP en
dc.subject Book entries en
dc.subject Transactions en
dc.subject Events en
dc.subject Integrity of information en
dc.subject Uncertainty en
dc.subject.lcsh Accounting
dc.subject.lcsh Financial statements
dc.title The integrity of information created through book entries en
dc.type Article en

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