A RATIONAL RECONSTRUCTION OF THE DECISION‐USEFULNESS CRITERION
质疑决策有用性标准必然提升福利的假设，提出基于丰富福利模型和不同社会复杂性的外部会计模型。
Most prescriptive external accounting is based upon the notion of increased welfare, and all existing accounting theory is predicated upon the decision‐usefulness criterion. This paper challenges the application of this criterion by demonstrating that it need not (as such theory implies) lead to enhanced welfare, and evidence is presented to support this. It presents instead a model for external accounting which is founded on an enriched model of welfare and is contingent on varying levels of societal environmental complexity.