The Type of Business Ownership and Financing System,and the Taxation

The type of business ownership and financing system,and the taxation system,influence the nature of accounting practice in different countries.Which of the following describes the institutional influence more conducive to the increasing scale of globalised business and development of international accounting standards?

A) Outsider systems, where finance is mainly provided by external shareholders, and where the tax system is separate form the accounting system
B) Insider systems, where finance is mainly provided by family owners, banks and government, and the tax system dominates the accounting system
C) Outsider systems, where finance is mainly provided by family owners, banks and government, and the tax system is separate from the accounting system
D) Insider systems, where finance is mainly provided by external shareholders, and where the tax system dominates the accounting system