Gilling, Donald Melvyn2009-04-062022-10-202009-04-062022-10-2019711971https://ir.wgtn.ac.nz/handle/123456789/22478During the past forty years, the attention of the American Accounting profession has been focused on the central issue of the ACCURACY and UTILITY of financial reports. Published financial reports, which measure income and financial position, are the means by which reports on stewardship are provided to shareholders and financial information given to other interested parties. If, as has been claimed, the accuracy and utility of financial reporting is in doubt, then the purpose and processes of accounting become the subject of the most careful scrutiny.pdfen-NZAccountingVocational guidanceAuthorityText