TY  - JOUR
AB  - 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.
VL  - 12
IS  - 1
SN  - 1022-2529
DO  - 10.1108/10222529200400006
UR  - https://doi.org/10.1108/10222529200400006
AU  - Gouws D.G.
AU  - van der Poll H.M.
PY  - 2004
Y1  - 2004/01/01
TI  - The integrity of information created through book entries
T2  - Meditari Accountancy Research
PB  - Emerald Group Publishing Limited
SP  - 101
EP  - 117
Y2  - 2024/09/18
ER  -