Integrity
☆
A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays
ISBN: 978-1-78635-390-0, eISBN: 978-1-78635-389-4
Publication date: 15 October 2016
Abstract
Account data alone, no more than other data alone, cannot suffice as a basis for decisions. But account data seem the more significant: they come from decisions in and for the specific enterprise. They reflect specific and overt transactions experience of the enterprise. Once such experience is brought into the record, it is unrealistic to consider the data to be misleading and subject it to unilateral change. On the contrary, actual change of the record would violate the integrity of the transaction event and of the account involved.
Citation
(2016), "Integrity
Publisher
:Emerald Group Publishing Limited
Copyright © 2016 Emerald Group Publishing Limited