Question 2 How can the notion of legitimacy and social contract be used to explain why firms provide disclosures? 15 marks/ Question 10 In this unit, you have considered a number of accounting theories'. Select three of these theories and discuss whether they are complementary or offer quite different interpretations of how 'reality is perceived'. Do you think by adopting a mix of theories we can attain a more informed view of the reasons for management's behaviour in terms of reporting