‘Yuji Ijiri rejects decision usefulness as the main purpose of accounting and puts in its place accountability. Ijiri sees the accounting relationship as a tripartite one, involving the accountor, the accountee, and the accountant … the decision useful approach is heavily biased in favour of the accountee … with little concern for the accountor … in the central position Ijiri would put fairness.’11 Discuss Ijiri’s view in the context of cash flow accounting.