In their 1993 paper, Doupnik and Salter found that countries tended to cluster in terms of the similarities or differences of their accounting systems. These researchers attribute the large cluster around Great Britain to:
A. the superiority of the Anglo accounting model.
B. the predominant influence of Great Britain in the world economy.
C. the colonial influence of Great Britain on accounting development.
D. the fact that more of the world’s people speak English than any other language.
Answer:C
In their 1993 paper, Doupnik and Salter found that countries tended to cluster in terms of the similarities or differences of their accounting systems. These researchers attribute the large cluster around Great Britain to:
A. the superiority of the Anglo accounting model. B. the predominant influence of Great Britain in the world economy. C. the colonial influence of Great Britain on accounting development. D. the fact that more of the world’s people speak English than any other language.