The integrity of information created

dc.contributor.author	Gouws, Daan G
dc.contributor.author	van der Poll, Huibrecht M
dc.date.accessioned	2012-08-30T05:33:01Z
dc.date.available	2012-08-30T05:33:01Z
dc.date.issued	2004
dc.identifier.citation	Gouws, DG. & van der Poll, HM. 2004. The Integrity of Information Created through Book Entries. Meditari: Accountancy Research, 12(1):101-117	en
dc.identifier.uri	http://hdl.handle.net/10500/6318
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.language.iso	en	en
dc.publisher	Meditary Accountancy Research	en
dc.subject	Book entries	en
dc.subject	Integrity of information	en
dc.subject	Transactions	en
dc.subject	Uncertainty	en
dc.subject	Events	en
dc.title	The integrity of information created	en
dc.type	Article	en
dc.description.department	Management Accounting	en