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:

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Doupnik and Salter attribute the large cluster around Great Britain to the colonial influence of Great Britain on accounting development. This suggests that the accounting systems of former British colonies were influenced by the British accounting model.

In Their 1993 Paper,Doupnik and Salter Found That Countries Tended