The main difficulty with financial accounts lies in the fact that they are usually prepared for a
past period, where accounting data problems can, according to Dyson (2004), be grouped
around three major groups of samples:
1. Absolute. Data in the financial accounts have been presented as absolute amounts and
limited to quantitative matters.
2. Contextual. Data cannot be analyzed in isolation, but only in a comparative perspective,
which opens up the issue of the criteria for collecting the historical data. It is difficult to show
PAGE 442