‘Yuji Ijiri rejects decision usefulness as the main purpose of accounting and puts in its place account¬ ability. 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.’6 Discuss Ijiri's view in the context of cash flow accounting.

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