Articlegreen1999

The process beyond the numbers and ratios

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Accounting Theory and Financial Reporting Accounting and Organizational Management Financial Analysis and Corporate Governance

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.

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References

1998The Knowledge-Creating Company 1968Knowledge and Human Interests 1978Theories of Human Communication 2007Financial statement analysis 1964The philosophy of auditing.2002Research Methods and Methodology in Finance and Accounting 1992Financial Statement Analysis: Theory, Application and Interpretation 1976Accounting Theory and Practice

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