A belief in the importance of available and relevant information to managers and stakeholders has propelled significant accounting change, motivating the development of new forms of reporting argued to provide more useful accounting information. However, accounting is not inherently useful....

Van Buren III et al. (2012) outline the “importance of the availability of relevant information to managers and stakeholders” (p.1). This belief has propelled significant accounting change, motivating the development of new forms of reporting argued to provide more useful accounting...