Soalan/Question 4 Perkembangan teori perakaunan telah menyaksikan penerapan teori kegunaan- keputusan, teori ekonomi dan teori sosial dan politik dalam perspektif yang luas terhadap amalan pendedahan perakaunan. Bincangkan aplikasi kesemua TIGA (3) teori seperti yang dinyatakan di atas dalam menjelaskan amalan pelaporan kemapanan. The development of accounting theory has witnessed the application of a broad perspective of decision-usefulness theory, economy theories and social and political theories into the accounting disclosure practices. Discuss the application of all the THREE (3) theories as mentioned above in explaining sustainability reporting practices. (Jumlah/Total: 15 markah/marks)