The process beyond the numbers and ratios
| 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 |