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  • 标题:ACCOUNTING IN UNCERTAINTY AND RISK CONDITIONS
  • 本地全文:下载
  • 作者:Beata Dratwińska-Kania
  • 期刊名称:Journal of Economics and Management
  • 印刷版ISSN:1732-1948
  • 出版年度:2007
  • 卷号:3
  • 期号:1
  • 页码:65-76
  • 语种:English
  • 出版社:Publishing House of the University of Economics in Katowice
  • 摘要:Economic subjects are forced to conduct business activity in conditions of uncertainty which means the lack of full information (lack of certainty) about reasons and potential course of processes which occur. There are two major sources of uncertainty:– variability,also called objective or random uncertainty,this is ontological dimension of uncertainty,– lack of knowledge,also called subjective or informative uncertainty,this is epistemological dimension of uncertainty. Sources of variability can be distinguished,i.e.:– value diversity,– inherent randomness of nature,– human behaviour,– social,economics and cultural dynamics,– technological surprises. There are different degrees and sources of lack of knowledge:– inexactness,metrical uncertainty,presented by words:"We roughly know”,– lack of observations or measurements,"we could have known”,– practically immeasurable,"we know what we do not know”,– conflicting evidence,presented by words:"We do not know what we know”,– reducible ignorance,"we do not know what we do not know”,– indeterminacy,"we will never know”,– irreducible ignorance,"we cannot know”1 .
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