Which of the Following Accurately Reflects Environmental Influences on Accounting

Which of the following accurately reflects environmental influences on accounting?

A) the social (employee) climate has had a strong impact on accounting in the United States, in contrast to Europe where the social climate is almost irrelevant.
B) economic factors have proven to be very influential on accounting, but political factors are not.
C) taxation is an important factor in situations where accounting systems are strongly influenced by state objectives.
D) where there is a more developed accounting profession, there is likely to be centralized and uniform accounting systems, as opposed to judgementally-based systems.