Which of the Following Accurately Reflects the Status of Research

Multiple Choice

Which of the following accurately reflects the status of research in the classification of countries in terms of accounting practices?

A) the deductive approach is superior to the inductive approach.
B) the inductive approach focuses too much on environmental factors rather than accounting practices.
C) narrow country groupings are possible due to advances in research methodology.
D) only very general relationships between environmental factors and accounting systems have been established.