According to Violet (1983),accounting Cannot Be Considered to Be Culture-Free

According to Violet (1983) ,accounting cannot be considered to be culture-free.Which of the following does not explain what Violet means by this?

A) Accounting is a social institution and, as such, has integrated certain cultural customs and elements within it.
B) Accounting is an independent component of culture.
C) Accounting is a product of culture, and contributes to the evolution of the culture which employs it.
D) Since accounting is culturally determined, other cultural customs, beliefs and institutions influence it.