‘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. in the context of cash flow accounting.