As cited earlier in this chapter, Mautz (1973) made the following statement: Accounting is what it is
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As cited earlier in this chapter, Mautz (1973) made the following statement:
Accounting is what it is today not so much because of the desire of accountants as because of the influence of businessmen. If those who make management and investment decisions had not found financial reports based on historical cost useful over the years, changes in accounting would long since have been made.
Evaluate the statement.
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