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 the United Kingdom to:

Question

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Doupnik and Salter attribute the clustering of countries around the United Kingdom to the colonial influence of Great Britain on accounting development.

In Their 1993 Paper, Doupnik and Salter Found That Countries