According to Nobes (1998),many of the factors that have been suggested as reasons for differences in accounting methods in different countries are inter-related.He divided these into two broad categories.What is one of these broad categories?

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Nobes (1998) suggested that one broad category of factors that have been suggested as reasons for differences in accounting methods in different countries is cultural factors. These may include differences in values, beliefs, social norms, and attitudes towards business and accounting practices. Other factors, such as the political and tax systems in place, might be influenced by cultural factors as well.

According to Nobes (1998),many of the Factors That Have Been