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Frankly, it sounds to me more like evidence for some kind of life after death than evidence for seeing the future.  After all, the entries still don't appear until the goblins arrive on the map.  If the entries did not exist in the past, then the future was not seen in the past.

The fact that the bookkeeper's condition is irrelevant is what needs to be explained. 

Possibly the deceased bookkeeper's spirit remains hovering nearby the bookkeeper's prior place of employment.  The excessive devotion of bookkeepers to their task would support this idea.  It would have to be something more nebulous than a ghost, however.

Possibly we may invoke the beard symbiote theory.  Suppose the bookkeeper's beard is what keeps track of the records, which would obviously be far too much for the simple mind of a Dwarven sot to handle.  The beard might not die immediately after the Dwarven host expires.  The flaw in this is that some Dwarven civilizations do not have bearded females, and no one has mentioned a gender difference in the observations.

Possibly it is just a special, magic, lucky pebble on which the bookkeeper had impressed the entries during his lifetime.  The stone goes on functioning after the bookkeeper dies.  This theory requires no life after death, of any sort.  It only requires permanent specialness, magic-ness, and/or luckiness on a fortress-wide bookkeeping pebble.

[The Grim Sleeper]

The fact that the bookkeeper's condition is irrelevant is what needs to be explained. 
...
Possibly we may invoke the beard symbiote theory.  Suppose the bookkeeper's beard is what keeps track of the records, which would obviously be far too much for the simple mind of a Dwarven sot to handle.  The beard might not die immediately after the Dwarven host expires.  The flaw in this is that some Dwarven civilizations do not have bearded females, ...

Surely these females could use their backhair for the purpose.