oa Meditari : Research Journal of the School of Accounting Sciences - The integrity of information created through book entries
|Article Title||The integrity of information created through book entries|
|© Publisher:||University of Pretoria|
|Journal||Meditari : Research Journal of the School of Accounting Sciences|
|Author||D.G. Gouws and H.M. Van der Poll|
|Publication Date||Jan 2004|
|Pages||101 - 117|
|Keyword(s)||Book entries, Events, Integrity of information, Transactions and Uncertainty|
We know more about the past than about the future. Accounting informationand knowledge of the past come from the fact that the methods we useto arrive at beliefs about the past are generally more reliable than thosegenerating predictions of the future.
Because future uncertainty is linked to the arrow of time, its increasecoincides with the flow of time from the past and present to the future. Tofacilitate and decrease uncertainty, accountants produce an ever-increasingamount of future-oriented information through the use of inter alia bookentries. The integrity issues of this method of information creation are investigatedin this article. It is found that the integrity of information maybe affected when book entries are used.
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